The HuzarCBAM program is a simple application that is used to create quarterly (and after the transitional period – annual) CBAM reports, such as those required on EU websites. It can be used by both importers and customs agencies.
From October 1st, 2023, a period began in which the admission to circulation of goods from the CBAM list or products after inward processing procedure, which contain CBAM raw materials, is associated with a detailed quarterly reporting obligation, and from 2026 – with the purchase of CO2 certificates. Certain procedures, e.g. returned goods or import of low-value consignments (<150 EUR), will be exempt from this obligation.
The reporting obligation rests with the importer (if the importer is EU) or the indirect customs representative (if the importer is non-EU). The importer may delegate this obligation to the customs representative.
The quarterly report must provide data that is not included in the customs declaration, including: information about the installation where the goods were produced (e.g. a steelworks where steel was melted) and the cumulative emissions of CO2 and other greenhouse gases associated with the imported goods. The first report must be submitted by the end of January 2024, for goods imported between October 1st, 2023 and December 31st, 2023. For the first two quarters of 2024, it will be possible to provide approximate data – e.g. average CO2 emissions / tonne of goods, which are prepared by the European Commission – but from mid-2024 at the latest it will be necessary to report actual data.
Failure to report CBAM will result in financial penalties!
More information can be found on the European Commission website: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
| The application can be downloaded from here. |
The application is supplied with files in the established xlsx/xml format from basic customs declaration reports (with the 2C2 code). You can obtain such a file from e.g. WinSAD or create it yourself. After importing the file into the HuzarCBAM application, we obtain a report for a specific company or all companies for the last quarter. Data can be edited and blank fields can be filled using dictionaries and notebooks. If the importer obtains basic SAD reports from several customs agencies, after loading them, the program will combine them into one report, and the data will be converted and summed. Emission data will not be obtained from customs clearance – this information must be completed manually. The obligation to obtain them from suppliers or producers rests with the person completing the report.
The format and required fields will allow you to receive a full CBAM report that can be uploaded to the EU website and submitted.
Using HuzarCBAM in the first quarter of 2024 is free of charge.
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