Commission Implementing Regulation (EU) 2025/2210 of 31 October 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(1)
‘holder of the inward processing authorisation’ means the holder of the authorisation for the last inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 applied to the goods before re-export to the continental shelf or exclusive economic zone of a Member State, from which the processed products resulted;
(2)
‘bill of discharge’ means the bill of discharge provided for in Article 175 of Commission Delegated Regulation (EU) 2015/2446 ( 3 ) ;
(3)
‘recipient’ means the person who is the holder of a licence or an authorisation to carry out business activities in the continental shelf, or in the exclusive economic zone of a Member State, and receives, or has arranged for, the receipt of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 in that continental shelf or in that exclusive economic zone;
(4)
‘receipt’ means the physical arrival of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to the recipient in the continental shelf or in the exclusive economic zone of a Member State.
CHAPTER II — RULES APPLICABLE TO GOODS
Recipient
The recipient shall be considered an importer for the purposes of Regulation (EU) 2023/956.
Receipt of goods
The receipt shall be considered importation for the purposes of Regulation (EU) 2023/956.
Lodging of a receipt declaration
1. The recipient shall declare the receipt by means of a receipt declaration (‘receipt declaration’).
2. The receipt declaration shall be lodged without delay, and at the latest within 30 days of receipt, using electronic data-processing techniques at the customs authority of the Member State to which the continental shelf or exclusive economic zone belongs.
3. The receipt declaration shall contain the data elements as set out in Annex I and shall be accompanied by supporting documents.
4. The customs authority may allow the receipt declaration to be lodged by means other than electronic data-processing techniques. In such case, the recipient shall lodge the receipt declaration in one of the following forms:
(a)
in paper form, using the form set out in Annex II in an original and one copy, together with the documents supporting the data elements provided in the form;
(b)
by email, using the same format as the form set out in Annex II together with the documents supporting the data elements provided in the form.
5. On receiving a receipt declaration, the customs authority shall verify the validity of the CBAM account number referred to in Article 16 of Regulation (EU) 2023/956, register the receipt declaration and acknowledge receipt.
6. Where the format referred to in paragraph 4, point (a), is used, the customs authority shall keep the original receipt declaration and return the copy of the receipt declaration to the recipient, once the requirements set out in paragraph 5 have been fulfilled.
7. Where the format referred to in paragraph 4, point (b), is used, the customs authority shall send a return message, once the requirements set out in paragraph 5 have been fulfilled. The customs authority may decide to accept only one of the two formats referred to in paragraph 4. In such case, it shall ensure that the decision is publicly available.
CHAPTER III — RULES APPLICABLE TO PROCESSED PRODUCTS
Person lodging the re-export declaration for the processed products
The person lodging the re-export declaration for processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 or, where the re-export declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged, shall be considered an importer for the purposes of Regulation (EU) 2023/956.
The re-export of processed products
The re-export of processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, shall be considered importation for the purposes of Regulation (EU) 2023/956.
Data in the bill of discharge
Where the holder of the inward processing authorisation, from which the processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 resulted, is the same person as the person lodging the re-export declaration or as the person on whose behalf that re-export declaration is lodged, referred to in Article 5 of this Regulation, that person shall indicate, the following information in the bill of discharge:
(a)
the CBAM account number referred to in Article 16 of Regulation (EU) 2023/956;
(b)
the continental shelf or the exclusive economic zone of the Member State to which those processed products are to be brought;
(c)
the country of origin of the goods.
CHAPTER IV — RULES APPLICABLE AS REGARDS GOODS AND PROCESSED PRODUCTS
Data in the re-export declaration, re-export notification or exit summary declaration
Where goods or processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 are brought from the customs territory of the Union, the re-export declaration, re-export notification or exit summary declaration shall contain the indication of the continental shelf or the exclusive economic zone of the Member State to which those goods or processed products are to be brought, and of the country of origin by using the relevant additional reference codes as referred to in data element 12 02 000 000 in Annex B, Title II, to Commission Implementing Regulation (EU) 2015/2447 ( 4 ) . Where processed products are concerned, the re-export declaration shall also contain, in data element 12 04 000 000 in Annex B, Title II of that Commission Implementing Regulation, the CBAM account number of the person lodging the re-export declaration or of the indirect customs representative who has agreed to act as authorized CBAM declarant.
Controls by customs authorities
1. The customs authorities may examine the goods and processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956, and take samples. They may also verify the accuracy and completeness of the information given in the receipt declaration, re-export declaration, re-export notification, exit summary declaration and bill of discharge, and verify the existence, authenticity, accuracy and validity of any supporting document.
2. The customs authorities may examine the accounts of the importer referred to in Articles 2 and 5 of this Regulation, as well as other records relating to the commercial operations in respect of those goods and processed products or to prior, or subsequent, commercial operations involving those goods and processed products.
3. The controls and examinations referred to in paragraphs 1 and 2 may be carried out at the premises of the holder of the goods or of any representative of the holder, or of any other person directly or indirectly involved in the operations referred to in those paragraphs in a business capacity, or of any other person in possession of the documents and data referred to in those paragraphs for business purposes.
CBAM Declaration
1. The CBAM declaration referred to in Article 6 of Regulation (EU) 2023/956 for goods referred to in Article 2(2), first subparagraph, of that Regulation shall be accompanied by a copy of the receipt declaration.
2. The CBAM declaration referred to in Article 6 of Regulation (EU) 2023/956 for processed products referred to in Article 2(2), first subparagraph, of that Regulation shall be accompanied by a copy of the bill of discharge, where the person lodging the bill of discharge is the same as the person lodging the re-export declaration or as the person on whose behalf that re-export declaration is lodged.
Keeping of documents and other information, and charges and costs for customs services
1. Article 51 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to the keeping of documents and other information.
2. Article 52 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to charges and costs.
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
Supplementary provisions
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR ELECTRONIC RECEIPT DECLARATION FOR CBAM GOODS BROUGHT TO THE EXCLUSIVE ECONOMIC ZONE (EEZ) OR THE CONTINENTAL SHELF (CS)
ANNEX ISupplementary provisions
ANNEX I
FORMATS AND CODES OF THE COMMON DATA REQUIREMENTS FOR ELECTRONIC RECEIPT DECLARATION FOR CBAM GOODS BROUGHT TO THE EXCLUSIVE ECONOMIC ZONE (EEZ) OR THE CONTINENTAL SHELF (CS)
TITLE I
General Provisions
The provisions included in these notes are applicable to all Titles of this Annex.
The data requirements laid down in this Annex apply to electronic receipt declaration for CBAM goods brought to the EEZ or the CS made by using an electronic data processing technique.
The formats, codes and, if applicable, the structure of the data requirements included in this Annex, are applicable in relation to the data requirements for electronic receipt declaration for CBAM goods brought to the EEZ or the CS.
Title II includes the formats, cardinalities and, where applicable, reference to code-lists for electronic receipt declaration for CBAM goods brought to the EEZ or the CS of the data elements.
When the information in an electronic receipt declaration for CBAM goods brought to the EEZ or the CS takes the form of codes, the code-list provided for in Title III of this Annex shall be applied.
The term ‘type/length’ in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows:
a
alphabetic;
n
numeric;
an
alphanumeric;
binary
Binary format files are not common text files. The typical examples include [(not exhaustively)] pdf, jpg, png. The allowed file types in information exchange are specified in the relevant technical specifications of the respective information systems.
The number following the code indicates the admissible data length. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point.
Examples of field lengths and formats:
a1
1 alphabetic character, fixed length;
n2
2 numeric characters, fixed length;
an3
3 alphanumeric characters, fixed length;
a..4
up to 4 alphabetic characters;
n..5
up to 5 numeric characters;
an..6
up to 6 alphanumeric characters;
n..7,2
up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float.
The following abbreviations and acronyms shall apply:
Abbreviation/acronym
Meaning
D.E.
Data element
Card.
Cardinality
CL
Code-list in Title III.
Ref.No.
Reference Number
The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned.
The following references to code-lists are used:
Short name
Source
Definition
1.
GEONOM Code
Commission Implementing Regulation (EU) 2020/1470 ( 1 )
The Union’s alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Implementing Regulation (EU) 2020/1470.
In the context of transit operations or applications and decisions concerning other than Union Member State partner countries of mutual recognition agreements, the ISO 3166 – alpha2 country code shall be used and the code ‘XI’ shall be used for Northern Ireland.
2.
Harmonised System code
Council Regulation (EEC) No 2658/87 ( 2 )
As defined in Regulation (EEC) No 2658/87, Article 3(1), point (a).
The available codes are published in Annex I to Regulation (EEC) No 2658/87.
3.
CN code
Regulation (EEC) No 2658/87
As defined in Regulation (EEC) No 2658/87, Article 3, (1) point (b).
The available codes are published in Annex I to Regulation (EEC) No 2658/87.
4.
TARIC code
Regulation (EEC) No 2658/87
As defined in Regulation (EEC) No 2658/87, Article 3(2).
The codes can be consulted via the TARIC publications on the website of DG TAXUD.
5.
TARIC additional code
Regulation (EEC) No 2658/87
As defined in Regulation (EEC) No 2658/87, Article 3(3).
The codes can be consulted via the TARIC publications on the website of DG TAXUD (for Union codes) and via EU Member States customs administrations on their respective websites (for national codes)
TITLE II
Formats, cardinalities and reference to applicable code-lists of the common data requirements for the electronic receipt declaration for CBAM goods brought to the EEZ or the CS
Section 1 – Introduction
This Title contains the data element table with formats, cardinalities and, where applicable, reference to code-lists. None of the data elements listed in the table in Section 2, are affected by the fact that certain data is provided only where circumstances warrant it.
Section 3 contains the data requirements notes, providing explanations on the data elements.
Section 2 – Data element table
D.E.Ref.No.
Date element / Class name
Data sub-element / Sub-class name
Data sub-element / Attribute name
Format
Card.
CL
Notes
CBRD 01 00 000 000
Recipient identification
CBRD 01 01 000 000
Recipient
CBRD 01 01 000 016
Name
an..70
1x
N
CBRD 01 01 010 000
Address
1x
N
CBRD 01 01 010 019
Street and number
an..70
1x
N
CBRD 01 01 010 021
Postcode
an..17
1x
N
CBRD 01 01 010 022
City
an..35
1x
N
CBRD 01 01 010 020
Country
a2
1x
N
Title I. paragraph (8) 1.
CBRD 01 01 020 000
Identification
CBRD 01 01 020 229
EORI
an..17
1x
N
CBRD 01 01 020 123
TIN
an..35
1x
N
CBRD 01 01 030 000
CBAM account number
CBRD 01 01 030 052
Account number
an..35
CBRD 02 00 000 000
Location receipt goods concerned
CBRD 02 01 000 000
Location receipt goods concerned
CBRD 02 01 010 000
GNSS Coordinates
CBRD 02 01 010 049
Latitude
an..17
1x
N
CBRD 02 01 010 050
Longitude
an..17
1x
N
CBRD 02 01 020 000
Structure
CBRD 02 01 020 016
Name
an..70
1x
N
CBRD 02 01 020 267
ID
binary
1x
N
CBRD 03 00 000 000
Goods concerned declared
CBRD 03 01 000 000
Goods information
CBRD 03 01 010 000
Commodity code
1x
N
CBRD 03 01 010 056
Harmonised System sub-heading code
an..6
1x
N
CBRD 03 01 010 057
Combined Nomenclature code
an2
1x
N
CBRD 03 01 010 058
TARIC code
an2
1x
N
CBRD 03 01 020 000
Country of origin
1x
N
CBRD 03 01 020 273
Country of origin code (non-preferential)
a2
1x
N
Title I. paragraph (8) 1.
CBRD 03 01 030 000
Mass
CBRD 03 01 030 410
Gross mass
n..16,6
1x
N
CBRD 03 01 030 408
Net mass
n..16,6
1x
N
CBRD 03 01 040 000
Quantity in supplementary unit
CBRD 03 01 040 249
Measurement unit
an..4
1x
N
CBRD 03 01 040 006
Quantity
n..16,6
1x
N
CBRD 03 01 050 000
Description of goods concerned
CBRD 03 01 050 254
Text
an..512
1x
N
CBRD 04 00 000 000
Competent Member State
CBRD 04 01 000 000
Competent Member State
CBRD 04 01 010 020
Country
a2
1x
N
CBRD 05 00 000 000
Date of receipt, MRN
CBRD 05 01 000 000
Date of receipt, MRN
CBRD 05 01 000 000
Date of receipt of the good concerned
CBRD 05 01 010 207
Date
n8
1x
N
The format is set as ‘yyyymmdd’ where ‘yyyy’marks the year, ‘mm’ marks the month, ‘dd’ marks the day.
CBRD 05 01 020 000
Movement Reference Number
CBRD 05 01 020 001
MRN
an..35
1x
N
CBRD 06 00 000 000
Supporting documents and additional information
CBRD 06 01 000 000
Supporting documents and additional information
CBRD 06 01 000 279
Certificates
CBRD 06 01 010 000
Authorisations
1x
N
CBRD 06 01 010 404
CBAM Authorisation
1x
N
CBRD 06 01 010 052
Other authorisations
9x
N
CBRD 06 01 020 000
Additional references
CBRD 06 01 020 222
Additional references
9x
N
CBRD 06 01 020 451
Invoice
9x
N
CBRD 07 00 000 000
Receipt declaration authentication
CBRD 07 01 000 000
Receipt declaration authentication
CBRD 07 01 000 207
Date
n8
1x
N
The format is set as ‘yyyymmdd’ where ‘yyyy’marks the year, ‘mm’ marks the month, ‘dd’ marks the day.
CBRD 07 01 000 016
Name of recipient
an..35
1x
N
CBRD 07 01 000 411
Signature of recipient
binary
1x
N
CBRD 11 00 000 000
Customs activity related information
CBRD 11 01 000 000
Remarks of the Competent authorities of the Member State
CBRD 11 01 000 207
Date of receipt of the Receipt declaration
n8
1x
N
The format is set as ‘yyyymmdd’ where ‘yyyy’ marks the year, ‘mm’ marks the month, ‘dd’ marks the day.
CBRD 11 01 000 001
Number of the Receipt declaration
an..35
1x
N
CBRD 11 01 000 009
Other remarks
an..512
1x
N
CBRD 11 01 000 207
Date
n8
1x
N
The format is set as ‘yyyymmdd’ where ‘yyyy’ marks the year, ‘mm’ marks the month, ‘dd’ marks the day.
CBRD 11 01 000 016
Name
an..70
1x
N
CBRD 11 01 000 411
Signature
binary
1x
N
CBRD 11 01 000 452
Stamp
binary
1x
N
Section 3 – Data requirements notes
CBRD 01 01 … Recipient
Indicate here all the relevant information of the recipient of the goods concerned, including the EORI number and – if available – any Trader Identification Number (TIN) issued by the third country, together with the name and address particulars. Also indicate here – if applicable – the CBAM account number of the recipient.
CBRD 02 01 … Location receipt goods concerned
Indicate here, if available, all the relevant information concerning the relevant coordinates from Global Navigation Satellite Systems (GNSS) and the name and ID of the structure where goods are available.
CBRD 03 01 … Goods information
Indicate here all the relevant information of the goods concerned.
CBRD 04 01 … Competent Member State
Indicate here the country code of the competent Member State in accordance with Article 4 of this Implementing Regulation.
CBRD 05 01 … Date of receipt, MRN
Indicate here the date of receipt of the goods concerned, and – if available – the Movement Reference Number related to the goods concerned.
CBRD 06 01 … Additional, supporting documents and information
Indicate here all the available supporting documents and information, including – if available – certificates, CBAM Authorisation or other authorisations, additional references. In case of sale of the goods concerned, the invoice shall be attached.
CBRD 07 01 … Receipt declaration authentication
Indicate here the date of signature, the signature and the name of the recipient of the Receipt declaration.
CBRD 11 01 … Remarks of the competent authorities of the Member State
The data elements in CBRD 11 01… are for the exclusive use of the competent authorities of the Member State. In this class the information on the date of receipt, the reference number of the receipt declaration shall be used, together with other remarks, the date, name, signature and stamp of the competent authority of the Member State.
TITLE III
Codes in relation with the electronic receipt declaration for CBAM goods brought to the EEZ or the CS
Section 1. – Introduction
This Title contains the available codes in the form of code-lists to be used on the electronic receipt declaration for CBAM goods brought to the EEZ or the CS.
Section 2. – Codes in code-lists
No coded information required.
( 1 ) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics ( OJ L 334, 13.10.2020, p. 2 , ELI: http://data.europa.eu/eli/reg_impl/2020/1470/oj ).
( 2 ) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( OJ L 256, 7.9.1987, p. 1 , ELI: http://data.europa.eu/eli/reg/1987/2658/oj ).
DATA REQUIREMENTS FOR NON-ELECTRONIC RECEIPT DECLARATION FOR CBAM GOODS BROUGHT TO THE EXCLUSIVE ECONOMIC ZONE (EEZ) OR THE CONTINENTAL SHELF (CS)
ANNEX IISupplementary provisions
ANNEX II
DATA REQUIREMENTS FOR NON-ELECTRONIC RECEIPT DECLARATION FOR CBAM GOODS BROUGHT TO THE EXCLUSIVE ECONOMIC ZONE (EEZ) OR THE CONTINENTAL SHELF (CS)
EUROPEAN UNION
Receipt declaration
(Article 4 of Commission Implementing Regulation (EU) 2025/2210 of 31 October 2025, laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States)
Original
For the competent customs authorities
1.
Recipient identification No (name, address, contact information, EORI and Trader Identification Number (TIN) where applicable, of the recipient)
2.
Location receipt goods concerned (coordinates and name or ID of structure in the continental shelf or Exclusive Economic Zone)
3.
CBAM account number
4.
Goods concerned declared
Commodity code – CN code (and TARIC code where applicable)
Country of origin code (non-preferential)
Gross and net mass
Quantity expressed in supplementary unit (where applicable)
Description of good concerned
5.
Competent Member State (Member State to which the continental shelf or exclusive economic zone belongs)
6.
Date of receipt of the goods concerned and, where applicable, MRN
7.
Documents produced, certificates and authorisations, copy of the CBAM authorisation, additional references (invoice shall be attached in the case of sale of the good concerned)
8.
Date
Name of recipient
Signature of recipient
FOR CUSTOMS USE ONLY
Remarks of the competent authorities of the Member State
Date of receipt of the Receipt declaration and registration number
Other remarks
Date
Name
Signature
Stamp/address
Note:
The text [to be added to the top of] [on] the copy of the receipt declaration shall be:
‘
Copy
For the recipient’
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
