LegalizeCommission Implementing Regulation (EU) 2025/2210 of 31 October 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (1), and in particular Article 2(2), second subparagraph, thereof,
Whereas:
(1) Regulation (EU) 2023/956 applies to goods listed in Annex I thereto originating in a third country, where those goods, or processed products from those goods resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (2), are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union.
(2) If goods and processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 are brought to an artificial island, a fixed or floating structure or any other structure in the continental shelf, or in the exclusive economic zone of a Member State of the Union, from the customs territory of the Union, Articles 270, 271 and 274 of Regulation (EU) No 952/2013 require that a re-export declaration, a re-export notification or an exit summary declaration be used to declare such goods or products before their departure from the customs territory of the Union.
(3) In order to determine the holder of the obligations under Regulation (EU) 2023/956, it is necessary to determine who, in the Union, should be considered importer for the purposes of Regulation (EU) 2023/956, when goods concerned are brought to the continental shelf or the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union.
(4) In order to simplify the controls to be carried out by the customs authorities under this Regulation, where goods listed in Annex I to Regulation (EU) 2023/956 originating in a third country, including goods resulting from an inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013, without being processed, or from transit or storage procedures referred to in Article 210 of that Regulation, are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, the recipient of the goods in the continental shelf or exclusive economic zone, who is the holder of licences permitting commercial operations in that continental shelf and exclusive economic zone, should be considered an importer.
(5) In order to ensure that due information is timely available to the customs authorities, the goods listed in Annex I to Regulation (EU) 2023/956 should be declared by means of a receipt declaration lodged by the recipient within 30 days of the receipt of the goods concerned on an artificial island, a fixed or floating structure, or any other structure in the continental shelf or in the exclusive economic zone. As the Member State to which the continental shelf or exclusive economic zone belongs is best placed to carry out controls, the receipt declaration should be lodged at the competent customs authority of that Member State.
(6) As the recipient of processed products on the continental shelf or the exclusive economic zone may not have the necessary information on the Carbon Border Adjustment Mechanism (CBAM) relevant goods used in processed products, where processed products from goods listed in Annex I to Regulation (EU) 2023/956 resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, the person lodging the re-export declaration covering the processed products resulting from that inward processing procedure or the person on whose behalf that re-export declaration is lodged should be considered an importer.
(7) In order to ensure that due information is available to the customs authorities, where the holder of the inward processing procedure is the same person as the one lodging the re-export declaration, the bill of discharge relating to the goods concerned should contain the CBAM account number of the person lodging the re-export declaration or of the indirect customs representative who has agreed to act as authorized CBAM declarant, the origin of the goods and an indication of the exclusive economic zone or continental shelf of the Member State to which they are to be brought.
(8) As the recipient of the goods is equivalent to importer, where goods listed in Annex I to Regulation (EU) 2023/956 originating in a third country are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, the receipt of those goods should be considered importation.
(9) As the re-exporter of the goods is equivalent to importer, where processed products from goods listed in Annex I to Regulation (EU) 2023/956 resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, the re-export should be considered importation.
(10) To ensure that the information necessary to determine whether CBAM should apply, and whether the importer is an authorised CBAM declarant, is available to the customs authorities of the Member State to which the exclusive economic zone or continental shelf belongs, the receipt of goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 should be declared by the recipient by means of a receipt declaration.
(11) For control purposes, where goods are brought to the exclusive economic zone or continental shelf of a Member State, the re-export declaration, re-export notification or exit summary declaration should contain the indication of the continental shelf or the exclusive economic zone of the Member State to which those goods are to be brought and of the country of origin. Where processed products are concerned, the re-export declaration should also contain the CBAM account number of the person lodging the re-export declaration or of the indirect customs representative who has agreed to act as authorized CBAM declarant.
(12) As the provisions on customs controls set out in Regulation (EU) No 952/2013 do not apply outside the customs territory of the Union, it is necessary to establish specific rules as regards customs controls.
(13) For control purposes, it is necessary to lay down rules on the keeping of documents and information, as well as charges and costs, for customs services referred to in Regulation (EU) No 952/2013.
(14) The measures provided for in this Regulation are in accordance with the opinion of the CBAM Committee,
HAS ADOPTED THIS REGULATION:
CHAPTER I
DEFINITIONS
Article 1
Definitions
For the purposes of this Regulation, the following definitions shall apply:
(1) ‘holder of the inward processing authorisation’ means the holder of the authorisation for the last inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 applied to the goods before re-export to the continental shelf or exclusive economic zone of a Member State, from which the processed products resulted;
(2) ‘bill of discharge’ means the bill of discharge provided for in Article 175 of Commission Delegated Regulation (EU) 2015/2446 (3);
(3) ‘recipient’ means the person who is the holder of a licence or an authorisation to carry out business activities in the continental shelf, or in the exclusive economic zone of a Member State, and receives, or has arranged for, the receipt of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 in that continental shelf or in that exclusive economic zone;
(4) ‘receipt’ means the physical arrival of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to the recipient in the continental shelf or in the exclusive economic zone of a Member State.
CHAPTER II
RULES APPLICABLE TO GOODS
Article 2
Recipient
The recipient shall be considered an importer for the purposes of Regulation (EU) 2023/956.
Article 3
Receipt of goods
The receipt shall be considered importation for the purposes of Regulation (EU) 2023/956.
Article 4
Lodging of a receipt declaration
The recipient shall declare the receipt by means of a receipt declaration (‘receipt declaration’).
The receipt declaration shall be lodged without delay, and at the latest within 30 days of receipt, using electronic data-processing techniques at the customs authority of the Member State to which the continental shelf or exclusive economic zone belongs.
The receipt declaration shall contain the data elements as set out in Annex I and shall be accompanied by supporting documents.
The customs authority may allow the receipt declaration to be lodged by means other than electronic data-processing techniques. In such case, the recipient shall lodge the receipt declaration in one of the following forms:
(a) in paper form, using the form set out in Annex II in an original and one copy, together with the documents supporting the data elements provided in the form;
(b) by email, using the same format as the form set out in Annex II together with the documents supporting the data elements provided in the form.
On receiving a receipt declaration, the customs authority shall verify the validity of the CBAM account number referred to in Article 16 of Regulation (EU) 2023/956, register the receipt declaration and acknowledge receipt.
Where the format referred to in paragraph 4, point (a), is used, the customs authority shall keep the original receipt declaration and return the copy of the receipt declaration to the recipient, once the requirements set out in paragraph 5 have been fulfilled.
Where the format referred to in paragraph 4, point (b), is used, the customs authority shall send a return message, once the requirements set out in paragraph 5 have been fulfilled. The customs authority may decide to accept only one of the two formats referred to in paragraph 4. In such case, it shall ensure that the decision is publicly available.
CHAPTER III
RULES APPLICABLE TO PROCESSED PRODUCTS
Article 5
Person lodging the re-export declaration for the processed products
The person lodging the re-export declaration for processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 or, where the re-export declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged, shall be considered an importer for the purposes of Regulation (EU) 2023/956.
Article 6
The re-export of processed products
The re-export of processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union, shall be considered importation for the purposes of Regulation (EU) 2023/956.
Article 7
Data in the bill of discharge
Where the holder of the inward processing authorisation, from which the processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 resulted, is the same person as the person lodging the re-export declaration or as the person on whose behalf that re-export declaration is lodged, referred to in Article 5 of this Regulation, that person shall indicate, the following information in the bill of discharge:
(a) the CBAM account number referred to in Article 16 of Regulation (EU) 2023/956;
(b) the continental shelf or the exclusive economic zone of the Member State to which those processed products are to be brought;
(c) the country of origin of the goods.
CHAPTER IV
RULES APPLICABLE AS REGARDS GOODS AND PROCESSED PRODUCTS
Article 8
Data in the re-export declaration, re-export notification or exit summary declaration
Where goods or processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 are brought from the customs territory of the Union, the re-export declaration, re-export notification or exit summary declaration shall contain the indication of the continental shelf or the exclusive economic zone of the Member State to which those goods or processed products are to be brought, and of the country of origin by using the relevant additional reference codes as referred to in data element 12 02 000 000 in Annex B, Title II, to Commission Implementing Regulation (EU) 2015/2447 (4). Where processed products are concerned, the re-export declaration shall also contain, in data element 12 04 000 000 in Annex B, Title II of that Commission Implementing Regulation, the CBAM account number of the person lodging the re-export declaration or of the indirect customs representative who has agreed to act as authorized CBAM declarant.
Article 9
Controls by customs authorities
The customs authorities may examine the goods and processed products referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956, and take samples. They may also verify the accuracy and completeness of the information given in the receipt declaration, re-export declaration, re-export notification, exit summary declaration and bill of discharge, and verify the existence, authenticity, accuracy and validity of any supporting document.
The customs authorities may examine the accounts of the importer referred to in Articles 2 and 5 of this Regulation, as well as other records relating to the commercial operations in respect of those goods and processed products or to prior, or subsequent, commercial operations involving those goods and processed products.
The controls and examinations referred to in paragraphs 1 and 2 may be carried out at the premises of the holder of the goods or of any representative of the holder, or of any other person directly or indirectly involved in the operations referred to in those paragraphs in a business capacity, or of any other person in possession of the documents and data referred to in those paragraphs for business purposes.
Article 10
CBAM Declaration
The CBAM declaration referred to in Article 6 of Regulation (EU) 2023/956 for goods referred to in Article 2(2), first subparagraph, of that Regulation shall be accompanied by a copy of the receipt declaration.
The CBAM declaration referred to in Article 6 of Regulation (EU) 2023/956 for processed products referred to in Article 2(2), first subparagraph, of that Regulation shall be accompanied by a copy of the bill of discharge, where the person lodging the bill of discharge is the same as the person lodging the re-export declaration or as the person on whose behalf that re-export declaration is lodged.
Article 11
Keeping of documents and other information, and charges and costs for customs services
Article 51 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to the keeping of documents and other information.
Article 52 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to charges and costs.
Article 12
Entry into force
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 October 2025.
For the Commission The President Ursula VON DER LEYEN
(1) OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj.
(2) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj).
(3) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.