The deadline for submitting the Q3 2024 report is 31 October 2024. The “Request Delayed Submission” feature is available to accommodate late submissions. This can be used both if a draft report was created before the 31 October 2024 deadline or if no draft was initiated by then. Any required changes to the submitted reports can be made until 30 November 2024.
Declarants will also benefit from a more flexible reporting format, as CBAM now allows reports to be uploaded in ‘xlsm’ form. However, from 1 January 2026 onwards, only authorized declarants will be permitted to submit reports. It is therefore essential for declarants to monitor the issuance of the respective application forms to ensure they are prepared for this new requirement. Keep watching this space for any further updates.