Skip to main content

Carbon Border Adjustment Mechanism (CBAM)

Learn about the system that the EU uses to import goods from outside the EU, which sets a fair price for the carbon emitted during production and promotes cleaner energy. As well as the mechanism to be implemented at the border due to the risk of leakage of this carbon.

Skip information index

Customs information actions and reporting by operators

In compliance with the provisions of Regulation ( EU ) 2023/956 of the European Parliament and of the Council of May 10, 2023, establishing a Carbon Border Adjustment Mechanism (CBAM), the customs authority from October 1, 2023 will carry out the following informative actions:

  • The following legend will be incorporated in the releases corresponding to declarations for which one of the customs regimes that include release for free circulation has been requested :

In compliance with the provisions of article 33.1 of Regulation (EU) 2023/956 of the European Parliament and of the Council of May 10, 2023, establishing a Carbon Border Adjustment Mechanism, is informs you of the obligation that you have as a declarant who has imported goods included in Annex I of the aforementioned Regulation, to present to the Commission through the Portal CBAM (see related content), a report ("report MAFC » ) relating to merchandise imported during each quarter of the calendar year, for which it has the month following it, this period being non-extendable. This reporting obligation, as well as its content and other relevant circumstances, is included in Article 35 of Regulation 2023/956.

  • In addition, for those operators who submit a declaration requesting the inclusion of the merchandise in the active processing regime, the following information will be included in the release:

You are informed that, in accordance with article 34 of Regulation (EU) 2023/956 of the European Parliament and of the Council of May 10, 2023, establishing a Carbon Border Adjustment Mechanism, you will be required to submit to the Commission through the CBAM Portal, the reports referred to in Article 35 of the aforementioned Regulation in the event of completion of the inward processing regime through the release into free circulation of the processed products, provided that the goods included in the inward processing were included in Annex I of the aforementioned Regulation, even when the processed products do not appear in said Annex. This obligation will also be required when the processed products resulting from the inward processing regime are returned goods in accordance with Article 205 of Regulation (EU) No 952/2013.

The information obligation referred to in Article 35 shall not apply to the importation of:

  1. processed products resulting from the outward processing regime referred to in Article 259 of Regulation (EU) No 952/2013;
  2. goods that are considered return goods, in accordance with article 203 of Regulation (EU) No 952/2013.