Who is responsible for submitting CBAM reports?

Importers or indirect customs representatives

The reporting declarant can be either the importer or the indirect customs representative. If the importer is established in the EU, they can choose to report themselves or designate their indirect customs representative (if the representative agrees).

If the importer is not established in the EU, the indirect customs representative must take on the reporting obligation. The entity submitting the customs declaration is typically responsible for CBAM reporting.