(4)

Article 5 is amended as follows: paragraph 1 is replaced by the following: ‘1. Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”).’ ; the following paragraphs are inserted: ‘1a. An indirect customs representative shall obtain the status of authorised CBAM declarant prior to importing goods into the customs territory of the Union. An indirect customs representative shall act as an authorised CBAM declarant where the indirect customs representative is appointed by an importer in accordance with Article 18 of Regulation (EU) No 952/2013 and agrees to act as authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a of this Regulation. 1b. Where Article 2a applies, the importer shall submit the application for an authorisation in cases where that importer expects to exceed the single mass-based threshold.’ ; paragraph 2 is replaced by the following: ‘2. Where an importer is not established in a Member State, the indirect customs representative shall obtain the status of authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a.’ ; the following paragraph is inserted: ‘2a. Where an indirect customs representative acts as an authorised CBAM declarant on behalf of an importer, the indirect customs representative shall be subject to the obligations applicable to the importer pursuant to this Regulation, in respect of the goods imported on behalf of that importer by that indirect customs representative.’ ; paragraph 5 is amended as follows: point (g) is replaced by the following: ; estimated quantity of imports of goods into the customs territory of the Union by type of goods and information on the Member States of import, for the calendar year during which the application is submitted, and for the following calendar year;’ the following point is inserted: ; the number of the authorised economic operator (AEO) certificate, if the applicant has been granted the status of an authorised economic operator in accordance with Article 38 of Regulation (EU) No 952/2013;’ the following paragraph is inserted: ‘7a. An authorised CBAM declarant may delegate the submission of CBAM declarations as referred to in Article 6 to a person acting on behalf and in the name of that authorised CBAM declarant. The authorised CBAM declarant shall remain responsible for compliance with the obligations applicable to it under this Regulation.’ ;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.