Should I submit one CBAM report or two distinct CBAM reports?
I am both an importer and an indirect customs agent submitting CBAM reports for another importer. Should I submit one CBAM report or two distinct CBAM reports?
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ESG Peers Answered question September 4, 2024
1 Answer
A declarant responsible for reporting may serve both as an importer (company A, importing steel) and as an indirect customs agent (for company B, importing aluminium). In this scenario, the declarant must still file a single quarterly CBAM report that includes all the CBAM goods for which they have managed the customs declaration.
ESG Peers Answered question September 4, 2024