Who acts as the CBAM reporting declarant for electricity imports?
The law is quite clear in some respects, but it leaves some other issues a bit fuzzy and difficult to understand. If anyone has clear ideas and a precise answer, without a doubt, I would like to meet them. Thanks for the help. I’m thrilled to connect with others with like-minded interests.
1 Answer
Typically, the importer is identified as the individual listed under the ‘importer’ section in the customs declaration. However, deviating from this norm and in accordance with Article 5(4) of the CBAM Regulation, when the transmission capacity for electricity importation is assigned through explicit capacity allocation, the individual allocated this capacity for import and who nominates said capacity for import is considered the CBAM reporting declarant in the Member State where they have declared the importation of electricity in the customs declaration.