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Can CBAM reports be corrected after submission?

Corrections allowed within specified timeframes

Yes, CBAM reports can be corrected after submission. Generally, corrections can be made up to two months after the end of the reporting quarter. For the first two quarterly reports (due by January 31 and April 30, 2024), a longer correction period is allowed, up until July 31, 2024. 

This extended period aims to give importers more time to adjust to the new reporting requirements.

 

Report #

Start of Period

End of Period

Deadline for Submission

Deadline for Modification

1

01 October 2023

31 December 2023

31 January 2024

31 July 2024

2

01 January 2024

31 March 2024

30 April 2024

31 July 2024

3

01 April 2024

30 June 2024

31 July 2024

31 August 2024

4

01 July 2024

30 September 2024

31 October 2024

30 November 2024

5

01 October 2024

31 December 2024

31 January 2025

28 February 2025

6

01 January 2025

31 March 2025

30 April 2025

31 May 2025

7

01 April 2025

30 June 2025

31 July 2025

31 August 2025

8

01 July 2025

30 September 2025

31 October 2025

30 November 2025

9

01 October 2025

31 December 2025

31 January 2026

28 February 2026