23.02.2024
The European Commission is aware of the technical issues that have prevented some companies from submitting data and reports related to the EU Carbon Border Adjustment Mechanism (CBAM) and Import Control System 2 (ICS2).
This is the result of an incident involving a technical component that affects several customs systems in the EU, including ICS2, and the operation of the CBAM register. The Commission has now introduced solutions to this. To ease the process for companies that may have experienced reporting difficulties and have not yet submitted their quarterly CBAM report, a new functionality has been made available in the transitional registry from 1 February. A “request delay” can be submitted here, giving them an additional 30 days to submit their CBAM report.
In accordance with the guidance provided to National Competent Authorities (NCAs), no sanctions will be imposed on reporting companies that have encountered difficulties in submitting their first CBAM notification. Delayed submission of a CBAM report due to system errors would by definition be considered justified as long as the submission occurs promptly once the technical errors have been resolved.
Reporting declarants who are not experiencing major technical difficulties are still encouraged to submit their CBAM report before the end of the reporting period. In accordance with Implementing Regulation 2023/1773 regarding the transition period, they can then adjust and correct their first three CBAM reports until 31 July 2024.
If you have any questions about CBAM, our experts can support you. In this case, please contact us.
