The goods item details in customs clearance decisions now also show information on CBAM goods
Information that the customs clearance contains CBAM goods is now printed in the grounds for the customs clearance decision and decision on release concerning import. In both decisions, information on the CBAM goods is also shown for each goods item.
Text generated under the section Grounds for the decision:
“This customs clearance contains CBAM goods, i.e. goods subject to the Carbon Border Adjustment Mechanism. Importers must report the import and emissions of CBAM goods separately to the European Commission. The report must be submitted quarterly. Failure to submit a report within the time limit may lead to penalties. Check the goods item to see, which commodity code belongs to CBAM goods.
Instructions: customs.fi/carbon border adjustment mechanism
Legislation: Regulation (EU) No 2023/956 of the European Parliament and of the Council, Articles 32–35”
Text generated for the goods item:
“This commodity code belongs to CBAM goods. Read the section Grounds for the decision.”
More information
About the Carbon Border Adjustment Mechanism on the Customs website