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.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
