The transition phase and the regulatory guidance

The transition phase of CBAM is intended as a familiarization phase for all parties involved phase: for the companies subject to reporting requirements, the producers in the third country and also the authorities.

Accordingly, the authorities are providing support for the affected economic operators and their producers. Here is an overview overview of the individual resources that can be used to prepare the report. can be accessed when preparing the report.

National service desk

The best support is certainly provided by direct contact with the responsible authority. Unfortunately, from a German perspective, it must be noted that this is not yet offered by the German Emissions Trading Authority (DEHSt). offered. People look enviously at neighboring countries. In the the Netherlands, for example, a telephone hotline for questions about questions about CBAM. However, the authority itself is probably not reproachable. In the internal coordination process, it was given preference preference over the Directorate General of Customs and was given the was given the task at short notice in the winter. Above all, it appears that it was assigned the task, but no additional resources for it. assigned to it. It is not yet known when this service will be Germany is not yet known.

European Commission online modules

For companies that want to get an overview of the topic, the webinars the European Commission's webinars also offer a good starting point. entry point. They are -- like all the guidance material of the Commission -- on the website of the Directorate-General for Customs and Taxation. website. There is a specific webinar for each sector concerned. webinar. Sector-specific particularities are also addressed. The webinars are supplemented by sector-specific e-learning modules and info sessions. The latter also go into detail on how to use the EU portal (CBAM transitional register).

Documents from the European Commission

For those who would like to familiarize themselves with CBAM in more detail the European Commission also offers very detailed guidance documents on on its website. There is a version from the perspective of the the perspective of the importing companies (98 pages) and one from the third country producers (252 pages). Also worth highlighting is the CBAM Quaterly Report Structure file. This contains the information for the preparation of the report outside the EU portal. Finally, a document with the most frequently frequently asked questions and answers. All these documents are updated irregularly and provided with newer versions. It is therefore always worth a visit to the European Commission's website Commission when the new reporting period begins.

Excel table for communication with third country producers

Mention should of course also be made of the communication template, which the European Commission offers for download on its website. This is a very complex Excel file which, if used correctly correctly, supports third-country producers in calculating emissions. calculation of emissions. The necessary formulas are are stored in the file. The correct collection of the data points is is left to the producers. Recently, the Commission has also also supplemented this file with examples that have already been completed. These can be used to examples provide an overview of the use of the file and the complexity of the the complexity of the procedure. This file is also is also updated irregularly.

Support through software

If you do not have the time or leisure to familiarize yourself in depth with the materials provided by the materials provided by the public authorities, we will be we will be happy to support you. With our software we not only make your life with CBAM easier, but also that of your your producer in the third country. Please contact us directly (helge@kolum.earth).