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CBAM Transitional Registry
1. The CBAM Transitional Registry shall be a standardised and secure electronic database containing common data elements for reporting during the transitional period, and for providing access, case handling and confidentiality. 2. The CBAM Transitional Registry shall enable communication, checks and information exchange between the Commission, the competent authorities, customs authorities, and reporting declarants in accordance with Chapter V.
Checks of CBAM reports and use of information by the Commission
1. The Commission may check CBAM reports to assess compliance with the reporting obligations of reporting declarants within the transitional period and until three months after the last CBAM report should have been submitted. 2. The Commission shall use the CBAM Transitional Registry, and the information contained in that Registry to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956.
Indicative assessment by the Commission
1. For indicative purposes, the Commission shall communicate to the Member States a list of reporting declarants established in the Member State for which the Commission has reasons to believe they have failed to comply with the obligation to submit a CBAM report. 2. Where the Commission considers that a CBAM report does not contain all the information required in Articles 3 to 7 or considers a report incomplete or incorrect in accordance with Article 13, the Commission shall communicate the indicative assessment regarding that CBAM report to the competent authority in the Member State where the reporting declarant is established.
Incomplete or incorrect CBAM reports
1. A CBAM report shall be considered incomplete where the reporting declarant has failed to report in accordance with Annex I to this Regulation. 2. A CBAM report shall be considered incorrect in any of the following cases: (a) the data or information in the submitted report do not comply with the requirements laid down in Articles 3 to 7 and Annex III to this Regulation; (b) the reporting declarant has submitted wrongful data and information; (c) where the reporting declarant does not provide an adequate justification for the use of reporting rules other than those listed in Annex III to this Regulation.
Assessment of CBAM reports and use of information by the competent authorities
1. The competent authority of the Member State of establishment of the reporting declarant shall initiate the review and assess the data, information, list of reporting declarants communicated by the Commission and indicative assessment as referred to in Article 12 within three months from the communication of that list or indicative assessment. 2. The competent authorities shall use the CBAM Transitional Registry, and the information contained in that Registry, to perform the tasks laid down in this Regulation and Regulation (EU) 2023/956. 3. Within the transitional period or thereafter, the competent authorities may initiate the correction procedure regarding any of the following: (a) incomplete or incorrect CBAM reports; (b) failure to submit a CBAM report. 4. Where the competent authority initiates the correction procedure, the reporting declarant shall be notified that the report is under review, and that additional information is required. The request for additional information by the competent authority shall include the information required in Articles 3 to 7. The reporting declarant shall submit the additional information through the CBAM Transitional Registry. 5. The competent authority, or any other authority appointed by the competent authroity, shall grant the authorisation to access the CBAM Transitional Registry and manage the registration at national level taking into consideration the EORI number in accordance with the technical arrangement set out in Article 20.
Confidentiality
1. All decisions of the competent authorities and information acquired by the competent authority in the course of performing its duty related to reporting under this Regulation, which is confidential, or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. By way of derogation from the first subparagraph, such information may be disclosed without permission where this Regulation provides for it and where the competent authority is obliged or authorised to disclose it by virtue of Union or national law. 2. Competent authorities may communicate confidential information referred to in paragraph 1 to customs authorities of the Union. 3. Any disclosure or communication of information as referred to in paragraphs 1 and 2 shall be made in compliance with applicable data protection provisions.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.