Reporting obligation for CBAM Goods from October 1, 2023

From October 1, 2023, Customs must inform importers about the reporting obligation for CBAM goods that will apply from then on. To ensure that you, as an importer of CBAM goods, have taken note of the reporting obligation, you must enter a fictitious document code with the import declaration of these goods from October 1, 2023.

You hereby declare that you are aware of the reporting obligation for these goods. You do not have to provide a document with the declaration, but you must enter the document code in order to submit your import declaration. If you do not enter a fictitious document code, your declaration will not be accepted.

What should you pay attention to when making your import declaration?

• In your import declaration, enter the following number in the documents:

• 1200: With this fictitious document code you indicate that you are aware of the reporting obligation for these CBAM goods.

• 1300: With this fictitious document code you indicate that the CBAM goods you declare are exempt from the obligations under the regulation. For example, because the value of the goods is less than € 150.

• If you do not enter a fictitious document code, the declaration will not be accepted and you will receive an error message. You can then adjust the declaration and resubmit it.

• In the User Tariff we indicate and explain the conditions of the measure of the required document code for all goods that fall under the CBAM Regulation.

Click here for more information about CBAM.