{"id":13693,"date":"2024-12-10T15:18:36","date_gmt":"2024-12-10T13:18:36","guid":{"rendered":"https:\/\/cabot-tp.ro\/?p=13693"},"modified":"2025-01-16T14:28:36","modified_gmt":"2025-01-16T12:28:36","slug":"cbam-reporting-carbon-border-adjustment-mechanism","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/cbam-reporting-carbon-border-adjustment-mechanism\/","title":{"rendered":"CBAM Reporting: Carbon Border Adjustment Mechanism"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23111111&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;10 December 2024&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"13693\"\n\t\t\t\t\tdata-ulike-nonce=\"0fb53e014c\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_13693\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"0\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;30&#8243; md_spacing=&#8221;30&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;30&#8243;][vc_column_text css=&#8221;.vc_custom_1733837918340{margin-bottom: 20px !important;}&#8221;]The European Union has introduced the <strong>Carbon Border Adjustment Mechanism (CBAM)<\/strong> as part of its strategy to reduce carbon emissions, targeting imports of carbon-intensive goods. Launched in its transition phase on October 1, 2023, the mechanism will become fully operational in 2026, aiming to encourage more environmentally friendly production globally.<\/p>\n<p><strong>What is CBAM and <\/strong><strong>why is it <\/strong><strong>important?<\/strong><\/p>\n<p>CBAM is a key EU tool designed to impose a <strong>fair carbon cost<\/strong> on imported goods, aligning with the Union\u2019s ambitious climate objectives. The targeted sectors include:<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Cement, iron, steel, aluminum, fertilizers, hydrogen, and electricity.<\/strong><\/p>\n<p>The mechanism addresses carbon leakage, a phenomenon where production is transferred outside the EU to avoid strict emissions regulations.<\/p>\n<p><strong>How <\/strong><strong>does CBAM <\/strong><strong>work?<\/strong><\/p>\n<p>CBAM requires importers to purchase <strong>carbon certificates<\/strong> equivalent to the carbon emissions associated with imported goods. The price of these certificates aligns with that of the <strong>EU ETS (European Union Emissions Trading System)<\/strong> and is calculated based on its weekly average price.<\/p>\n<p><strong>Implementation <\/strong><strong>phases and <\/strong><strong>reporting <\/strong><strong>obligations<\/strong><\/p>\n<p><strong>Transition Phase (2023\u20132025):<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022\u00a0<\/strong>Importers report direct and indirect emissions of imported goods <strong>quarterly<\/strong>, without the obligation to purchase CBAM certificates.<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 First reporting deadline:<\/strong> January 31, 2024 (for Q4, 2023).<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Final quarterly report:<\/strong> December 31, 2025.<\/p>\n<p><strong>Full <\/strong><strong>implementation (2026):<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022\u00a0<\/strong>Importers will report annually and purchase CBAM certificates corresponding to the embedded emissions in goods.<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 First annual report deadline:<\/strong> May 31, 2027 (for the year 2026).<\/p>\n<p><strong>Emissions <\/strong><strong>r<\/strong><strong>eporting <\/strong><strong>m<\/strong><strong>ethodologies<\/strong><\/p>\n<p>During the transition period, companies can use:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li><strong>EU Methodology:<\/strong> Accurate calculation of direct and indirect emissions.<\/li>\n<li><strong>Equivalent Methods:<\/strong> Temporarily accepted until July 31, 2024.<\/li>\n<li><strong>Default Values:<\/strong> Available for quick estimates (restricted to a maximum of 20% for complex goods starting August 2024).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p>From January 1, 2025, only the EU methodology will be permitted, with minor exceptions for complex goods.<\/p>\n<p><strong>Resources and <\/strong><strong>s<\/strong><strong>upport for <\/strong><strong>i<\/strong><strong>mporters<\/strong><\/p>\n<p>To facilitate compliance, the <strong>European Commission <\/strong>has developed:<strong>\u2022<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong> \u2022 Dedicated IT tools.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Detailed guidelines.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Training materials <\/strong>to help companies adapt to reporting requirements.<\/p>\n<p><strong>CBAM <\/strong><strong>t<\/strong><strong>imeline: <\/strong><strong>k<\/strong><strong>ey <\/strong><strong>d<\/strong><strong>eadlines<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 January 31, 2024:<\/strong> Deadline for the first quarterly report (Q4, 2023).<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 April 30, 2024:<\/strong> Deadline for Q1, 2024 report.<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 December 31, 2024:<\/strong> Start of the authorization process for import declarations.<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 January 1, 2026:<\/strong> CBAM becomes fully operational.<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 May 31, 2027:<\/strong> Deadline for the first annual report (for 2026).<\/p>\n<p><strong>CBAM <\/strong><strong>r<\/strong><strong>eview and <\/strong><strong>e<\/strong><strong>xtension<\/strong><\/p>\n<p>By the end of the transition period (December 2025), the mechanism will be reviewed to:<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Assess the efficiency of its implementation.<\/strong><\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 Expand to other categories of goods<\/strong> by 2030.<\/p>\n<p><strong>CBAM <\/strong><strong>e<\/strong><strong>xemptions<\/strong><\/p>\n<p>The following are exempt from CBAM:<\/p>\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li style=\"list-style-type: none;\">\n<ol>\n<li>Imports from Norway, Iceland, Switzerland, and Liechtenstein.<\/li>\n<li>Shipments valued at up to <strong>\u20ac150.<\/strong><\/li>\n<li>Goods imported by military authorities or <strong>NATO.<\/strong><\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<p><strong>Penalties for <\/strong><strong>n<\/strong><strong>on-<\/strong><strong>c<\/strong><strong>ompliance<\/strong><\/p>\n<p>Failure to meet reporting requirements results in penalties of:<\/p>\n<p style=\"padding-left: 40px;\"><strong>\u2022 \u20ac50\/ton of unreported emissions<\/strong> (value adjustable based on the European consumer price index).<\/p>\n<p><strong>Conclusions and <\/strong><strong>r<\/strong><strong>ecommendations<\/strong><\/p>\n<p>CBAM is an essential step towards transitioning to a greener economy, offering opportunities for companies adopting sustainable practices. To avoid penalties, companies should:<\/p>\n<p><strong>\u2022\u00a0<\/strong>Collaborate with suppliers to collect accurate emissions data.<\/p>\n<p><strong>\u2022\u00a0<\/strong>Integrate emissions monitoring systems into internal processes.<\/p>\n<p><strong>\u2022\u00a0<\/strong>Seek specialized consultancy to adapt to CBAM regulations.<\/p>\n<p>By complying with and adapting to the new requirements, importers contribute to achieving the EU\u2019s climate goals while maintaining their competitiveness in the European market.[\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_info_box style=&#8221;style_5&#8243; css=&#8221;.vc_custom_1734468966451{padding-bottom: 90px !important;}&#8221;]<a href=\"https:\/\/cabot-tp.ro\/en\/membri\/laura-birleanu\/\"><img decoding=\"async\" class=\"alignleft wp-image-9282 size-thumbnail\" src=\"https:\/\/cabot-tp.ro\/wp-content\/uploads\/2023\/11\/laura-birleanu-cropped-1-150x150.jpg\" alt=\"\" width=\"150\" height=\"150\" \/><\/a><\/p>\n<h4><a href=\"https:\/\/cabot-tp.ro\/en\/membri\/laura-birleanu\/\">Laura B\u00eerleanu<\/a><\/h4>\n<p>Transfer Pricing Consultant[\/stm_info_box][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1625969463100{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;Bulevardul Aviatorilor, nr 47,<br \/>\nSector 1, Bucuresti, 011853&#8243; 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goods.<\/p>\n","protected":false},"author":4,"featured_media":13679,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[343],"tags":[346,340,916,917,520,355,918],"class_list":["post-13693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-editorial-en","tag-cabot-en","tag-cabot-transfer-pricing-en","tag-cbam-calendar","tag-cbam-reporting","tag-laura-birleanu-en","tag-transfer-pricing-en","tag-ue-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CBAM Reporting: Carbon Border Adjustment Mechanism - Cabot Transfer Pricing<\/title>\n<meta name=\"description\" content=\"Rom\u00e2nia face un pas important \u00een digitalizarea fiscalit\u0103\u021bii prin introducerea RO e-TVA, un sistem creat s\u0103 simplifice raportarea TVA \u0219i s\u0103 reduc\u0103 evaziunea 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