Reporting - Transitional Period
      Back to home
      1. Help & Support
      2. CBAM Academy
      3. Reporting - Transitional Period

      What are the main reporting obligations during the CBAM transitional period?

      Quarterly reports on embedded emissions

      During the transitional period (October 1, 2023 - December 31, 2025), importers or their indirect customs representatives are required to submit quarterly reports on the embedded emissions of CBAM goods imported into the EU. These reports must include the total quantity of each type of CBAM good, the actual total embedded emissions (both direct and indirect), and any carbon price paid in the country of origin.