ESG eAlert

CBAM: Extension of the deadline for the submission of the first quarterly report

business men
  • Publication
  • 05 févr. 2024

In an effort to strengthen its climate ambitions, as reaffirmed in its "Fit for 55" report, and to counter less stringent environmental policies in certain third countries, the European Union has sought to implement a Carbon Border Adjustment Mechanism (referred to as “CBAM”).

The aim of CBAM is to combat carbon leakage, in order words, to limit the relocation of production for certain high-carbon-intensity products by European companies abroad. The new mechanism aims to subject the importation of certain products to a pricing equivalent to that applied by European industries under the Emissions Trading System (referred to as “EU ETS”).

Furthermore, Regulation (EU) 2023/956 establishing the CBAM, dated May 10, 2023, came into effect on October 1, 2023, in its transitional phase. Now, the importation of products mentioned in Annex I to the aforementioned Regulation (i.e., cement, iron, steel, aluminium, fertilizers, hydrogen, and electricity), with an intrinsic value exceeding 150 euros, entails compliance with specific obligations. It is noteworthy that the CBAM Regulation does not apply to goods originating from the European Economic Area (EEA) member states, Switzerland, and certain territories.

Among the formalities to be completed during the transitional phase, quarterly reports must be submitted by declarants.

The report must include:

• The total quantity of each imported product (in MWh for electricity or in tons for other goods);

• The total emissions (in tons of CO2 per MWh or ton);

• The price of carbon already paid in the country of origin, if applicable.

The deadline for submitting the first CBAM quarterly report, covering the reporting period from October 1 to December 31, 2023, was initially set for January 31, 2024. However, due to IT difficulties observed, especially with the European portal, a 30-day extension of the deadline for filing this initial report was announced by the European Commission.

In this context, a new feature, available since February 1 on the CBAM register (i.e., "request delayed submission (technical error)"), should allow operators who encountered technical difficulties to request a 30-day extension. According to the European Commission, no penalties are expected to be applied by national competent authorities to declarants who faced difficulties in submitting the first CBAM report.1

In a Note to Operators dated January 31, 2024, the French Directorate General of Customs and Indirect Taxes (DGDDI) reminds that IT assistance is available on the website for any difficulty related to the accessibility of the CBAM register.

Lastly, it is noteworthy that an updated version of the CBAM FAQ2 was also published by the European Commission on January 31, 2024. For instance, more details have been provided regarding the solutions available to corporate groups for the "centralization" of CBAM reporting formalities (Question No. 24). Additionally, an indicative and non-binding model of declaration that can be used by indirect customs representatives3 to inform their importing clients of their decision not to carry out CBAM obligations is made available (Question No. 89).


[1] European Commission FAQ - question 26.

[2] The modifications target notably the following questions: 11, 12, 20, 24, 26, 28, 30, 50, 86, 88, 89, and 109.

[3] If the importer is established in the European Union, the Indirect Customs Representative (RDE) acting within the scope of indirect representation has the option to denounce CBAM obligations by notifying its client. 

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Fabien Radisic

Fabien Radisic

Avocat, Associé, ESG Leader, PwC Société d'Avocats

José Manuel Moreno

José Manuel Moreno

Avocat, Associé TVA & Indirect Tax, PwC Société d'Avocats

Luana  Higino Balbino

Luana Higino Balbino

Directeur, Douanes, PwC Société d'Avocats

Anouchka Lécaille

Anouchka Lécaille

Avocat, Manager, Douanes, PwC Société d'Avocats