Reporting of imported goods covered by CBAM as of 1 October

The carbon border adjustment mechanism (CBAM) introduces significant changes for importers of certain goods.

As of 1 October, importers or, in certain cases, their representatives are required to submit quarterly data on emissions related to imported goods. The first report is due in January 2024.

More detailed information on the submission of the report will be published on the website of the Environmental Board.

Who is required to submit CBAM reports?
Each importer or indirect customs representative importing goods covered by CBAM. As of 1 October 2023, the import declarations system Impulss will also display a corresponding warning upon declaring goods covered by CBAM.

Which goods are covered by the CBAM regulation?
CBAM applies to the following products and product groups: cement, electricity, fertilisers, iron and steel, aluminium and hydrogen.
More detailed list of commodity codes

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