Obligations
Annual CBAM declaration
The annual CBAM declaration from 2027 onwards: scope, deadlines, surrender of CBAM certificates, and verification requirements.
Direct answer
From 2027, every authorised CBAM declarant must file an annual CBAM declaration by 31 May covering covered goods imported in the previous calendar year. The declaration lists total quantities, verified embedded direct and, where applicable, indirect emissions, any carbon price paid in the country of origin, and the number of CBAM certificates to be surrendered against those emissions.
What the annual declaration contains
- Total quantity of each type of covered good imported in the previous calendar year.
- Total verified embedded direct and indirect emissions associated with those goods.
- Number of CBAM certificates surrendered, corresponding to the total embedded emissions, less any adjustments for carbon price effectively paid in the country of origin.
- Copies of the verification reports issued by an accredited verifier.
Verification
Embedded emissions used in the annual declaration must be verified by a verifier accredited under the EU framework, on the same principles used for EU ETS verification. National competent authorities review declarations and may impose corrections and penalties where the data is materially wrong.
Deadlines and surrender
The declaration is filed by 31 May of year N+1 for imports made in year N. CBAM certificates must be surrendered by that date in the number corresponding to the verified embedded emissions. Holding requirements apply during the year to ensure declarants accumulate certificates as imports occur.