Include in the CBAM declaration evidence that the imported goods were actually produced at the declared installation and at the declared time of production.
Authorised CBAM declarants for goods flagged for supply-chain traceability risk 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)(a)(2), adding point (e) to Art. 6(2) 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 4 industries by name: Steel, Aluminium, Cement and Chemicals. as of 2026-08-14
- Compliance is checked by competent authority, annual. as of 2026-08-14
The rule
goods identified by implementing act as carrying a misdeclaration risk from lack of supply chain traceability
Include in the CBAM declaration evidence that the imported goods were actually produced at the declared installation and at the declared time of production.
Who is affected
Burden drivers
Source text
‘(e) where applicable for the purpose of addressing the risk of misdeclaration resulting from the lack of supply chain traceability, evidence that the goods imported during the preceding calendar year were produced at the declared installation and at the actual time of production referred to in the CBAM declaration;
View source →Settled later in secondary legislation. Which goods and which specific evidence are set by Commission implementing acts under the new Art. 6(6a).