Customs Administration notifies importers of the start of the CBAM transitional phase

The Customs Administration of the Netherlands notifies more than 12,000 importers about the start of the transitional phase of the Carbon Border Adjustment Mechanism (CBAM). CBAM is an adjustment applied to imports into the EU for designated goods based on their CO2 emissions in the production process outside the EU. The transitional phase of CBAM, which only contains a reporting obligation for greenhouse gas emissions, started October 1st of this year.

Image: Fred Libochant

Quarterly reports

Importers of CBAM goods with a value of over €150,- per shipment will need to report the embedded emissions of goods imported into the EU on a quarterly basis. The first CBAM report, over the fourth quarter of 2023, must be submitted to the European Commission by 31 January 2024. General guidelines for reporting are published on the website of the European Commission.

Available information

The European Commission will make an online portal available for submitting CBAM reports. This portal is currently not yet available. However, the European Commission has published guidance documents and sector-specific webinars.

The guidance documents contain most available information. If you still have additional questions about the calculation of embedded emissions after consulting these documents, please email the Dutch Emissions Authority. For questions about imports and declaring goods, please contact the Customs Administration of the Netherlands.