What are the key compliance requirements for importers under CBAM?

Reporting obligations and future certificate surrendering

During the transitional period (2023-2025), the main compliance requirement is the submission of quarterly reports on embedded emissions of imported CBAM goods.

From 2026 onwards, in the definitive period, importers will need to be authorized as CBAM declarants, submit annual CBAM declarations, and surrender CBAM certificates corresponding to the embedded emissions of their imports.

Compliance also involves maintaining accurate records, cooperating with authorities during reviews or audits, and ensuring the timely submission of all required information.