馃挜 Customs Support Poland (Rusak) and CLECAT respond:
鉂揅an and importer use different customs representatives for customs declarations and CBAM reporting? 馃
鈩癸笍 According to the CBAM Regulation (Art. 5), during the transitional period, importers may appoint either direct or indirect customs representatives.
鈻讹笍In the case of direct representation, and EU-based importer is responsible for CBAM obligations, while the direct customs representative submits the customs declaration on behalf of the importer.
鈻讹笍When and EU-based importer uses and indirect customs representative, the latter assumes reporting obligations, provided they agree.
鈻讹笍If the importer is not based in the EU, CBAM obligations fall on the indirect customs representative. 鈩癸笍 Importers cannot use multiple indirect customs representatives for CBAM-covered goods within the same customs declaration. 鈩癸笍 EU-based importers can use a direct customs representative for customs duties and hire a service provider for CBAM reporting. 馃憠For this, the importer grants access to the Transitional Registry to the service provider, who fills out the CBAM report on behalf of the importer.
馃憠When the „CBAM Service Provider” accesses the Registry using the importer’s EORI number and submits the CBAM report, the importer remains the declarant and is legally responsible for CBAM obligations.
鈩癸笍 For non-EU importers, the indirect customs representative is responsible for both the customs declaration and CBAM reporting.
