Report, in the standard declaration format, the detail supporting each total -- per installation and per country of origin -- including the carbon price paid and the default carbon price for the purposes of Art. 9(4).
Authorised CBAM declarants must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(5)(b), replacing the first sentence of Art. 6(6) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
- It names 5 industries by name: Steel, Aluminium, Cement, Chemicals and Power. as of 2026-08-14
- Compliance is checked by competent authority, annual. as of 2026-08-14
The rule
submission of the CBAM declaration in the standard format
Report, in the standard declaration format, the detail supporting each total -- per installation and per country of origin -- including the carbon price paid and the default carbon price for the purposes of Art. 9(4).
Who is affected
Burden drivers
Source text
‘The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each installation and country of origin or other third country and type of goods to be reported, which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions, the carbon price paid, the default carbon price for the purpose of Article 9(4), the procedure for submitting the CBAM declaration via the CBAM registry, including procedures for the review of CBAM declarations in accordance with Article 19, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered.
View source →Settled later in secondary legislation. The format is itself the implementing act; the reporting granularity binds once it is adopted.