Have you placed CBAM goods under the inward processing procedure?

When CBAM goods are placed under the inward processing procedure, there is no need to report them in the CBAM Transitional Registry. If you are releasing CBAM goods placed under the inward processing procedure for free circulation after the processing, you should provide information on the CBAM goods in the customs declaration using the additional information code “FICBM”. Note that you do not have to provide additional information on the CBAM goods in the customs declaration if the actual value of all the CBAM goods in the consignment to be declared is no more than 150 euros in total.

If the customs declaration for release for free circulation requires that you provide the additional information code “FICBM”, you can provide it presently. However, at the latest, this additional information must be provided in customs declarations submitted on or after 1 October 2024.

Additional information to be provided in the customs declaration

• When releasing CBAM goods placed under the procedure for free circulation, you should provide information on the CBAM goods in the customs declaration under each goods item by using the additional information code “FICBM – commodity code, quantity and value of goods placed under the inward processing procedure (10-digit commodity code; quantity; value)”. In addition, provide details on the goods in the description of the additional information code as follows:
  • Provide the 10-digit commodity code of the CBAM goods placed under the inward processing procedure. Also specify, as regards the commodity code, the quantity and the value used in the production of the product to be released for free circulation.
• When CBAM goods belonging to one commodity code have been placed under the inward processing procedure and products of several different commodity codes have been produced in the procedure, you should provide the information on the CBAM goods used in the production in the goods items details of each finished product using the additional information code “FICBM”.
• When goods belonging to, for instance, two different commodity codes have been placed under the procedure and a single product has been produced from these goods, you should provide the additional information code “FICBM” for both goods in the goods item details. As the description of the additional information code, provide the details as follows: 
  • ”7318121090; 200 kg; 500,35 eur”
  • ”7306408000; 500 kg; 1500,45 eur”.

Read more on the Customs website: Inward processing and Carbon border adjustment mechanism (CBAM).

More information: yritysneuvonta(at)tulli.fi