Implementation of the CBAM authorised declarant system – last call
CBAM - need to have authorised entity status
From the new year, importers established in an EU Member State must apply for CBAM authorised declarant status before importing goods into the EU customs territory. If the importer is based in a Member State, the application is made in person or through an agent, before the goods are imported. It is also possible to appoint an indirect customs representative to act as an authorised declarant. In this case, the application for authorisation is submitted by the selected intermediate representative.
If the importer is not established in a Member State, the application for authorisation shall be submitted by the selected indirect customs representative.
One of the key conditions for granting authorised status is the absence of serious or repeated violations of the law, such as:
- misreporting of emission values in CBAM reports;
- failure to submit CBAM reports in a timely manner;
- violations of customs law;
- violations of tax law;
- violations of market abuse law.
Verification of compliance extends back as far as five years from the date of application. Reliable CBAM reporting is therefore important, as there is a risk that the entity will not be authorised if it does not comply. Importers must also demonstrate sufficient financial stability to import CBAM-covered goods and purchase CBAM certificates in the future.
Under the proposed legislation, in Poland, the authority granting the status of authorised declarant will be the director of the tax administration chamber with jurisdiction over the importer's registered office.
Withdrawal of the status
Unreliable CBAM reporting or lack thereof will result in withdrawal of the status. In such a situation, withdrawal of authorisation will result in the inability to import CBAM goods into the EU.
Support for registration as an authorised declarant - ask for an offer
No more reporting by default values
From 1 August 2024, there has been a significant change in the way the CBAM mechanism operates. Until now, the CBAM Regulation allowed embedded emissions to be reported according to so-called default emission values. Following the changes, which came into effect from August 2024, importers must report the actual values of emissions produced during the production of imported goods. This means that instead of relying on generic values published by the EC, importers will have to provide detailed data on the emissions associated with the production process of each imported good.
It should be remembered that the importer is obliged to take all necessary measures to obtain actual emission factors from the suppliers and manufacturers of the goods covered by the CBAM. If the importer fails to exercise due diligence in this regard, the importer may face financial penalties for each tonne of unreported emissions. The administrative penalty ranges from €10 to €50 per tonne of undeclared CO2-equivalent emissions. Penalty rates will be adjusted annually by the annual average of the Harmonised Index of Consumer Prices (HICP) for the previous year for the European Union area.
Important! If an importer fails to exercise due diligence, the National Centre for Emissions Management (KOBiZE) is obliged to impose the aforementioned sanction on the importer.
If the importer proves that the necessary steps have been taken to comply with the CBAM reporting obligation or necessary to correct an incomplete or incorrect CBAM report, penalty proceedings shall not be initiated and proceedings initiated shall be discontinued.
Support with CBAM reporting according to actual emission values - ask for an offer
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