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ARTICLE · 23 JUNE 2023

European Commission Publishes Draft Clarifications On Reporting Obligations In CBAM Transitional Period

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On 13 June 2023, the European Commission published a draft Implementing Regulation outlining detailed rules for reporting obligations during the transitional period of the EU Carbon Border Adjustment Mechanism...

European UnionInternational Law
Nikolay Mizulin
Nikolay Mizulin
Tim Baines
Tim Baines
Paulette Vander Schueren
Paulette Vander Schueren
Dylan Geraets
Dylan Geraets
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On 13 June 2023, the European Commission published a draft Implementing Regulation outlining detailed rules for reporting obligations during the transitional period of the EU Carbon Border Adjustment Mechanism (CBAM), which runs from 1 October 2023 to 31 December 2025.1 This regulation applies to various goods covered by the EU CBAM, including cement, electricity, fertilizers, iron and steel, aluminium, and chemicals.

CBAM Reports

During the transitional period, reporting declarants are required to submit a CBAM report within one month after the end of each quarter. The first CBAM report is due by 31 January 2024 (for imports in Q4 2023), and the final CBAM report is due by 31 January 2026 (for imports in Q4 2025).

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