Article in English**: Official of the European Union on December 22, 2023, with slight modifications.
Does the CBAM apply to EU overseas regions such as Mayotte or Réunion?
The CBAM regulation only applies to CBAM goods imported from third countries and does not apply to EU overseas regions such as Mayotte and Reunion.
12.Which third countries fall within the scope of the CBAM?
In principle, all imports from non-EU countries are covered by the CBAM. However, certain third countries participating in EU ETS or linked to ETS are excluded from CBAM to avoid paying carbon twice for the same product**. This includes member states of the European Economic Area (EEA) and Switzerland.
13.Do I need to report CBAM goods imported from the UK?
During the transition period, embedded emissions from goods imported from the UK will need to be reported.
14.What happens during the transition?
During the transition period commencing on 1 October 2023, reporting declarants are required to report embedded emissions from imported CBAM goods on a quarterly basis, without payment of fees, in order to provide time for final implementation.
15.Are there penalties for non-compliance with CBAM regulations?
Yes. As of October 1, 2023, reporting embedded emissions from CBAM goods is mandatory. Reporting declarants can face fines of between €10 and €50 for every tonne of emissions not reported.
16.*Can you find more information on how to report embedded emissions?
All necessary reporting information is set out in Implementing Regulation (EU) 2023 1773, which sets out the reporting rules for the transition period. The Commission Service has published (and will be updated regularly) two guidance documents (one for importers of CBAM commodities and one for third-country producers) as well as an optional communication template to facilitate the exchange of information between producers and importers.
17.Do I have to use a communication template excel file?
Not required, but recommended. The communication template is a tool that allows operators to determine the embedded emissions of CBAM commodities in accordance with the methodology specified in Implementing Regulation (EU) 2023 1773.
18.Who is liable when submitting incorrect or insufficient information?
The responsibility lies with the reporting declarant. This could be the importer or an indirect customs representative. The competent national authority is responsible for conducting an appropriate dialogue with the declarant of the report and may impose penalties.
19.Who should I contact if I have more specific questions?
The relevant national authorities and the final committee are available to answer any questions you may have about the implementation of the CBAM.
20.Who is responsible for reporting?
The customs authorities will inform the customs declarant of the reporting obligations during the transition period. The declarant of the report will be determined based on who submits the customs declaration. The customs authorities are free to choose the form of notification of the reporting obligation of the reporting declarant.