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CBAM: Reporting rules for its transitional phase were adopted

On 17 August 2023, the European Commission adopted an implementing regulation laying down rules for fulfillment of reporting obligations under the carbon border adjustment mechanism (CBAM) during its transitional phase.

Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period was published in the Official Journal of the European Union on 15 September 2023.

During the period from 1 October 2023 until the end of 2025, this mechanism will be applied in a pilot phase by fulfilling reporting obligations by traders on the emissions embedded in their imports, without introducing any financial adjustments.

The European Commission also published a guidance on the practical implementation of the new rules.

For more information on the introduction of this mechanism, please refer to the previous article.

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