Article 35 › 1 CBAM — REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF…

Article 35 › 1

CBAM

REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance) · European Union

Each importer or, in the situations covered by Article 32, the indirect customs representative, having imported goods during a given quarter of a calendar year shall, for that quarter, submit a report (‘CBAM report’) containing information on the goods imported during that quarter, to the Commission, no later than one month after the end of that quarter.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09