CBAM
The EU CO2 border adjustment system
Climate change is a global crisis. In the struggle for effective climate protection measures, the European Union (EU) has established a new instrument: the Carbon Border Adjustment Mechanism (CBAM). It complements the increasingly strict EU Emissions Trading System (EU ETS) and thus combines protection against carbon leakage with an effective CO2 pricing.
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You can find an overview of the latest news, dates and publications on CBAM here. You can use the tab function to filter by category or use the button at the bottom of the box to display a complete overview.
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CBAM
Laws and regulations and (if available) case law
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Bis zum 30.09. eines jeden Jahres (erstmalig zum 30.09.2027) müssen zugelassene CBAM-Anmelder im CBAM-Register CBAM-Zertifikate abgeben, die den in der CBAM-Erklärung angegebenen grauen Emissionen entsprechen (Artikel 22 Verordnung (EU) 2023/956 (CBAM-Verordnung)).
Die CBAM-Zertifikate können ab Februar 2027 auf der zentralen gemeinsamen Plattform über das CBAM-Register von zugelassenen CBAM-Anmeldern gekauft werden.
Weiterführende Informationen zum Ablauf des Erwerbs werden rechtzeitig vor dem Start des Verkaufs der CBAM-Zertifikate bereitgestellt.
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Your quarterly report is displayed in the transition registry with various statuses depending on its current stage of processing. The table below shows the actual meaning of the displayed status.
Further information and instructions on how to use the CBAM transitional registry can be found in the ‘Transitional CBAM Registry user manual for Declarants’ on the European Commission's website:
Status of CBAM quarterly reports in the transitional registry Description Draft The quarterly report is being prepared by the reporting declarant but has not yet been finally submitted. In this status, reporting declarants still have the option of supplementing or amending the report at any time. Submitted The reporting declarant has successfully submitted the quarterly report. They may supplement and amend the report at any time within the quarter’s submission deadline and the submitted quarterly reports’ amendment deadline (changing the report status to ‘Under amendment’) and resubmit it. Reports in the Submitted’ status may also be invalidated by the reporting declarant, ‘(see ‘Invalidated’ status).
At the end of the amendment period (two months after the quarter’s end), quarterly reports under the ‘Submitted’ status are automatically transferred to the ‘Registered’ status and are available to the European Commission and the competent authority for further consideration.
Under amendment The quarterly report is currently being revised by the reporting declarant. Once the changes have been completed and the quarterly report has been resubmitted, the status will automatically be set to ‘Submitted’.
Please note that a revised report can only be resubmitted within the official deadline, i.e. up to two months after the quarter’s end. In addition, an extension must be requested if the deadline expired before the reporting declarant submits the revised report. FAQ CBAM 003 provides information on the method of requesting an extension.
Invalidated The reporting declarant has invalidated the quarterly report. A new quarterly report can be submitted for the same reporting period within the valid deadline. The European Commission or the competent authority cannot verify a quarterly report under the ‘Invalidated’ status, neither can the reporting declarant edit it. Registered A quarterly report under the ‘Submitted’ status is automatically transferred to the ‘Registered’ status at the end of the amendment period and becomes available to the European Commission and the competent authority for further consideration.
After this point, corrections to the report are only possible if the competent authority gives their approval.
Under assessment (COM) The European Commission is currently reviewing the quarterly report. Assigned to NCA A quarterly report may also be assigned to the competent authority for review by the European Commission. The report is then given the status ‘Assigned to NCA’. Under review NCA The competent authority is currently reviewing the quarterly report. Discarded The quarterly report has been rejected by the competent authority after review. A quarterly report under the ‘Discarded’ status cannot be re-reviewed or re-entered into being considered. Under correction The quarterly report is being corrected by the reporting declarant, either on the instructions of the competent authority (the report previously had the ‘Under Review (NCA)’ status) or at the request of the reporting declarant (the report previously had the ‘Registered’ status). If the reporting declarant has asked for the correction independently, they have 30 days to edit the report. Under Penalties / Litigation Quarterly reports under penalties/litigation cannot be amended by the reporting declarant. They may be replaced to reflect the outcome of the litigation. The report’s status will be adjusted once the proceedings have been concluded. Finalised The European Commission or the competent authority has completed their assessment of the quarterly report.
Future status options are ‘Revoked’ or ‘Archived’.
Revoked A quarterly report having the ‘Finalised’ status may be withdrawn and subsequently amended upon a justified request by the reporting declarant subject to approval by the competent authority. Archived The quarterly report has been archived. It can no longer be reviewed by the European Commission or the competent authority or edited by the reporting declarant. -
The country of origin refers to the country or territory where the last substantial, economically justified processing or work was carried out in accordance with Article 60(2) (of Regulation (EU) No 952/2013 laying down the Union Customs Code, and the further explanations on the concept of ‘last substantial processing or working’ in Article 32 of Delegated Regulation (EU) 2015/2446 clarifying provisions of the EU Customs Code). The country of manufacture, by contrast, is the country in which the last physical processing of the CBAM good took place, excluding packaging. In most cases, the country of origin and the country of manufacture of a particular CBAM good are the same, however, in some cases they may differ.