Annual CBAM Declaration

Annual CBAM Declaration

Authorised CBAM declarants must submit an annual CBAM declaration for the previous calendar year, with the first declaration due bv 30 September 2027 for 2026.  The CBAM declarant is either the importer or the indirect customs representative, depending on the CBAM account number used in the customs declaration. 

The declaration will cover quantities of imported CBAM goods and their origin, embedded emissions, any carbon price paid in third countries and applicable free allocation adjustment. The quantity of CBAM goods imported in the CBAM Registry is based on customs declarations. 

The annual declaration will indicate the number of CBAM certificates which CBAM declarants will have to surrender. By 30 September 2027, importers of CBAM goods must purchase and surrender the number of CBAM certificates which corresponds to the embedded emissions declared in their annual CBAM declaration for 2026 imports of CBAM goods. Further information on CBAM Certificates can be found here.

Importers can report emissions using default values provided by the European Commission or actual values. If an importer chooses to report actual values, the producer in the third country must provide verified emissions data on the total embedded emissions. Further information on accreditation and verification can be found here. 

For determining the reporting period for an imported good, the date of release for free circulation in the customs territory of the Union is relevant. By default, the reporting period is the calendar year during which the good was imported; however, if there is sufficient evidence to identify the actual time of production, the reporting period is the period during which the good was produced.

CBAM Declarations may be subject to review by the Commission or by NCAs.