The EU Carbon Border Adjustment Mechanism (CBAM) and the Import Control System 2 (ICS2) have caused certain enterprises to be unable to submit data and reports. The Commission is aware of these technological concerns. CBAM reports deadline extension came to the agenda
This is because of an issue involving a technical component that has affected the operation of the CBAM Registry as well as many EU customs systems, including ICS2. In order to provide proactive support to enterprises that have encountered difficulties, the Commission has established mechanisms for reporting declarants. As of February 1st, a new feature on the Transitional Registry will enable reporting declarants who have not yet submitted their quarterly CBAM report due to reporting difficulties to “request delayed submission,” which will grant them an extra 30 days to complete their report.
There won’t be any fines for reporting declarants who ran into problems filing their initial CBAM report, per the guidelines given to National Competent Authorities (NCAs). By definition, a system error-related delay in submitting a CBAM report would be justified if the report is submitted as soon as possible after the technical issues are fixed. In any case, NCAs will not impose penalties before to the opening of a corrective procedure, which gives reporting declarants the opportunity to offer explanations and fix any possible errors in their CBAM report.
It is nonetheless recommended that reporting declarants file their CBAM report by the end of the reporting period, if they do not have any significant technical issues. They may then amend and rectify their first three CBAM reports until July 31, 2024, in accordance with Implementing Regulation 2023/1773, which governs the transitional period.
Technical improvements are being implemented in the CBAM Transitional Registry where information notifications must be made. It is important that to proceed with the completion and delivery of the CBAM quarterly report, you clean the browser cache, restart the browser or use the browser’s incognito mode. These steps will help to correctly reconnect with the Transient Registry.