Annexes to the CBAM Implementing Regulation for the transitional phase

These are the Annexes for the CBAM Implementing Regulation for the transitional phase. The CBAM Implementing Regulation for the transitional phase lay out reporting obligations during the transitional period from October 1, 2023, to December 31, 2025.Importers must report quantities and emissions data for imported goods, complying with specified reporting deadlines. The regulation outlines implementing rules, aiming for minimal importer burden. Detailed emissions calculation rules align with EU Emissions Trading Scheme methodologies. Flexibility and temporary allowances are granted for compliance challenges. Penalties, registries, and data security provisions are also outlined in the regulation.

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