Reporting obligations of reporting declarants
1. Each reporting declarant shall provide, based on the data, that the operator may communicate, as provided in Annex III to this Regulation, the following information regarding goods listed in Annex I to Regulation (EU) 2023/956 imported during the quarter to which the CBAM report relates:
(a)
the quantity of the goods imported, expressed in megawatt hours for electricity and in tonnes for other goods;
(b)
the type of goods as identified by their CN code.
2. Each reporting declarant shall provide the following information regarding the embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956, as listed in Annex I to this Regulation, in the CBAM reports:
(a)
the country of origin of the imported goods;
(b)
the installation where the goods were produced, identified by the following data:
(1)
the applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location;
(2)
the company name of the installation, the address of the installation and its English transcript;
(3)
geographical coordinates of the main emission source of the installation;
(c)
the production routes used, defined in Section 3 of Annex II to this Regulation, which shall reflect the technology used for the production of the goods, and information on specific parameters qualifying the indicated production route chosen as defined in Section 2 of Annex IV, for determining the embedded direct emissions;
(d)
the specific embedded direct emissions of the goods, which shall be determined by converting the attributed direct emissions of the production processes into emissions specific of the goods expressed as CO 2 e per tonne in accordance with Sections F and G of Annex III to this Regulation;
(e)
the reporting requirements that have an effect on the embedded emissions of the goods as referred to in Section 2 of Annex IV to this Regulation;
(f)
for electricity as imported goods, the reporting declarant shall report the following information:
(1)
the emission factor used for electricity, expressed as tonne CO 2 e per MWh (megawatt hour) as determined in accordance with Section D of Annex III to this Regulation;
(2)
the data source or method used for determining the emission factor of electricity as determined in accordance with Section D of Annex III to this Regulation;
(g)
for steel goods, the identification number of the specific steel mill where a particular batch of raw materials was produced, where known.
3. For specific embedded indirect emissions, each reporting declarant shall report the following information, as listed in Annex I to this Regulation, in the CBAM reports:
(a)
electricity consumption, expressed in megawatt hours, of the production process per tonne of goods produced;
(b)
specify whether the declarant reports actual emissions or default values made available and published by the Commission for the transitional period in accordance with Section D of Annex III to this Regulation;
(c)
the corresponding emissions factor of the electricity consumed;
(d)
the amount of specific embedded indirect emissions, which shall be determined by converting the attributed embedded indirect emissions of the production processes into indirect emissions specific of the goods expressed as CO 2 e per tonne in accordance with Sections F and G of Annex III to this Regulation.
4. Where the rules for determining data are different from the ones indicated in Annex III to this Regulation, the reporting declarant shall provide additional information and description on the methodological basis of the rules used to determine the embedded emissions. The rules described shall lead to similar coverage and accuracy of emissions data, including systems boundaries, production processes monitored, emission factors and other methods employed for the calculations and reporting.
5. For the purposes of reporting, the reporting declarant may request that the operator uses an electronic template provided by the Commission and provide the content of the communication in Sections 1 and 2 of Annex IV.
Calculation of embedded emissions
1. For the purpose of Article 3(2), the specific embedded emissions of goods produced in an installation shall be determined using one of the following methods, which are based on the choice of monitoring methodology determined in accordance with point B.2 of Annex III to this Regulation, consisting of either:
(a)
determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors from laboratory analyses or standard values;
(b)
determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.
2. By way of derogation from paragraph 1, until 31 December 2024, the specific embedded emissions of goods produced in an installation may be determined using one of the following monitoring and reporting methods, if they lead to similar coverage and accuracy of emissions data compared to the methods listed in that paragraph:
(a)
a carbon pricing scheme where the installation is located; or
(b)
a compulsory emission monitoring scheme where the installation is located; or
(c)
an emission monitoring scheme at the installation which can include verification by an accredited verifier.
3. By way of derogation from paragraphs 1 and 2, until 31 July 2024 for each import of goods for which the reporting declarant does not have all the information listed in Article 3(2) and (3), the reporting declarant may use other methods for determining the emissions, including default values made available and published by the Commission for the transitional period or any other default values as specified in Annex III. In such cases, the reporting declarant shall indicate and reference in the CBAM reports the methodology followed for establishing such values.
Use of estimated values
By way of derogation from Article 4, up to 20 % of the total embedded emissions of complex goods may be based on estimations made available by the operators of the installations.
Data collection and reporting regarding inward processing
1. For goods placed under inward processing and subsequently released for free circulation either as the same goods or as processed products, the reporting declarant shall submit in the CBAM reports, for the quarter following the quarter where the discharge from customs procedure occurred in accordance with Article 257 of Regulation (EU) No 952/2013, the following information:
(a)
the quantities of goods listed in Annex I to Regulation (EU) 2023/956 that have been released for free circulation following inward processing during that period;
(b)
embedded emissions corresponding to those quantities of goods referred to in point (a) that have been released for free circulation following inward processing during that period;
(c)
the country of origin of the goods referred to in point (a), where known;
(d)
the installations where the goods referred to in point (a) were produced, where known;
(e)
the quantities of goods listed in Annex I to Regulation (EU) 2023/956 placed under inward processing that resulted in processed products that have been released for free circulation during that period;
(f)
embedded emissions corresponding to the goods that have been used to produce the quantities of processed products referred to in point (e);
(g)
in case of waiver for the bill of discharge granted by customs in accordance with Article 175 of Commission Delegated Regulation (EU) 2015/2446 ( 11 ) the reporting declarant shall submit the waiver.
2. The reporting and calculation of the embedded emissions referred to in paragraph 1 points (b) and (f) shall be done in accordance with Articles 3, 4 and 5.
3. By way of derogation from paragraph 2, when processed products or goods placed under the inward processing are released for free circulation in accordance with Article 170(1) of Delegated Regulation (EU) 2015/2446, the embedded emissions referred to in paragraph 1 points (b) and (f) shall be calculated on the basis of the weighted average embedded emissions of the totality of the goods of the same CBAM goods category as defined in Annex II to this Regulation placed under the inward processing procedure from 1 October 2023.
The embedded emissions referred to in the first subparagraph shall be calculated as follows:
(a)
the embedded emissions of paragraph 2, point (b), shall be the total embedded emissions of the goods placed under inward processing that are imported; and
(b)
the embedded emissions of paragraph 2, point (f), shall be the total embedded emissions of the goods placed under inward processing that were used in one or more processing operations multiplied by the percentage quantities of the processed products obtained therefrom that are imported.
Reporting of information regarding the carbon price due
1. Where applicable, the reporting declarant shall provide in the CBAM reports the following information regarding the carbon price due in a country of origin for the embedded emissions:
(a)
the type of product indicated by CN code;
(b)
the type of carbon price;
(c)
the country, where a carbon price is due;
(d)
form of rebate or any other form of compensation available in that country that would have resulted in a reduction of that carbon price;
(e)
the amount of the carbon price due, a description of the carbon pricing instrument and possible compensation mechanisms;
(f)
indication of the provision of the legal act providing for the carbon price, rebate, or other forms of relevant compensation, including a copy of the legal act;
(g)
the quantity of embedded direct or indirect emissions covered;
(h)
the quantity of embedded emissions covered by any rebate or other form of compensation, including free allocations, if applicable.
2. The monetary amounts referred to in paragraph 1 point (e), will be converted into euro based on the average exchange rates of the year preceding to the year when the report is due. The yearly average exchange rates shall be based on quotations published by the European Central Bank. For currencies for which a quotation is not published by the European Central Bank, the yearly average exchange rates shall be based on publicly available information about the effective exchange rates. The yearly average exchange rates shall be provided by the Commission in the CBAM Transitional Registry.
Submission of CBAM reports
1. For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant shall submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter.
2. In the CBAM Transitional Registry the reporting declarant shall provide information and indicate, whether:
(a)
the CBAM report is submitted by an importer in its own name and on its own behalf;
(b)
the CBAM report is submitted by an indirect customs representative on behalf of an importer.
3. Where an indirect customs representative does not agree to carry out reporting obligations of the importer under this Regulation, the indirect customs representative shall notify the importer of the obligation to comply with this Regulation. The notification shall include the information referred to in Article 33(1) of Regulation (EU) 2023/956.
4. The CBAM reports shall include the information in Annex I to this Regulation.
5. The CBAM report, once submitted in the CBAM Transitional Registry, shall be allocated a unique Report ID.
Modification and correction of CBAM reports
1. A reporting declarant may modify a submitted CBAM report until two months after the end of the relevant reporting quarter.
2. By way of derogation from paragraph 1, a reporting declarant may modify the CBAM reports for the first two reporting periods until the submission deadline for the third CBAM report.
3. Upon a justified request of the reporting declarant, the competent authority shall assess that request and where appropriate shall allow the reporting declarant to resubmit a CBAM report or to correct it after the deadline referred to in paragraphs 1 and 2 and within one year after the end of the relevant reporting quarter. The resubmission of the corrected CBAM report or the correction, as applicable, shall be made no later than a month following the approval by the competent authority.
4. The competent authorities shall motivate the refusal of the request provided in paragraph 3 and inform the reporting declarant on the rights to appeal.
5. A CBAM report pending a dispute may not be modified. It can be replaced to take into account the outcome of that dispute.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
