Lodging of a receipt declaration
Article 4
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.