? Customs Support Poland (Rusak) and CLECAT respond:
❓Can and importer use different customs representatives for customs declarations and CBAM reporting? ?
ℹ️ According to the CBAM Regulation (Art. 5), during the transitional period, importers may appoint either direct or indirect customs representatives.
▶️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.
▶️When and EU-based importer uses and indirect customs representative, the latter assumes reporting obligations, provided they agree.
▶️If the importer is not based in the EU, CBAM obligations fall on the indirect customs representative. ℹ️ Importers cannot use multiple indirect customs representatives for CBAM-covered goods within the same customs declaration. ℹ️ EU-based importers can use a direct customs representative for customs duties and hire a service provider for CBAM reporting. ?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.
?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.
ℹ️ For non-EU importers, the indirect customs representative is responsible for both the customs declaration and CBAM reporting.
