CBAM applies to individuals and companies that import certain goods from outside the EU into the EU, with a customs value over 150€. For the complete list of CN codes that fall in scope of CBAM, kindly consult the Annex attached at the end of this document.

If you are subject to the CBAM obligations, you are required to register.

To register to CBAM, download the registration form that applies to you (for Companies or for Individuals) which you can find at https://www.climateaction.gov.mt/cbam/

Fill the form and send it to cbam.caa@climateaction.gov.mt with the required documentation. We will process your application and give you access to the CBAM portal where you will be able to create your reports.

The CBAM regulation applies only to certain goods made from Iron & Steel, Aluminium, Cement, Fertilizer, Chemicals and Cement, originating from non-EU countries (except for Iceland, Liechtenstein, Norway, Switzerland, Büsingen, Heligoland, Livigno, Ceuta, Melilla), and of a value of €150 or over.

No, this Regulation applies only to CBAM goods originating in third countries and imported into the customs territory of the Union. CBAM goods produced in the EU countries are not subject to CBAM reporting obligations.

However, if relevant precursors of CBAM goods produced in the EU are used to produce CBAM goods in third countries, the embedded emissions of those precursors also must be accounted for in the determination of the embedded emissions.

This value applies per consignment, meaning it is the total amount per import. For instance, if you import an item totalling 130€ and subsequently import the same item on a separate customs declaration costing 200€, you only need to report the import valued at 200€.

If you have two CBAM goods which the sum value equals or goes over 150€, on the same consignment, you need to report both goods, even though their value alone is below 150€.

Please note that the Commission will act in accordance with Article 27 of Regulation (EU) 2023/956 on Circumvention.
Practices of circumvention shall be defined as a change in the pattern of trade in goods, which stems from a practice, process of work, for which there is insufficient due cause or economic justification other than to avoid, wholly or partially, any of the obligations laid down in this Regulation. Such practice, process or work may consist of, but is not limited to:

(a) Slightly modifying the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics;

(b) artificially splitting shipments into consignments, the intrinsic value of which does not exceed the threshold referred to in Article 2(3).

The way the system works does not allow us to extract import information provided to customs through the CBAM portal. Moreover, the approach taken by the commission is that cross-checks between customs data and information provided through the CBAM portal will be carried out for verification.

Under the CBAM Regulation, the National Competent Authority has the right to apply penalties where a reporting declarant has not taken the necessary steps to comply with the obligation to submit a CBAM report, or where the CBAM report is incorrect or incomplete, and where the reporting declarant has not taken the necessary steps to correct the CBAM report where incongruencies in the report have been identified.

If the reporting declarant does not register in the Transitional Registry, it will be impossible to comply with the CBAM reporting obligations. Therefore, registration is compulsory as well. When a declarant does not register, this does not by itself trigger the application of penalties. However, if not registered, the declarant will not be able to submit a CBAM report, which can be penalised for non-reporting.

If a penalty is not paid by the declarant, NCAs can take legal action according to national law.
While the Implementing Regulation does not say this explicitly, it is evident from the Article 26(5) of the CBAM Regulation, which states: “Where the penalty has not been paid by the due date […], the competent authority shall secure payment of that penalty by all means available to it under the national law of the Member State concerned.”

Please note that the CBAM regulation does not apply to raw materials only. There are 6 categories of goods that fall within scope of CBAM. For the full list of CBAM goods, please refer to the Commodity Code List to check whether the goods you import fall in the CBAM scope (See Annex 1 of this document). Also note that the goods need to have a customs value exceeding 150€ and are imported from outside the EU (except for Iceland, Liechtenstein, Norway, Switzerland, Büsingen, Heligoland, Livigno, Ceuta, Melilla)

When only the first four numbers are indicated it means that any good having the CN number starting with those numbers is included in the CBAM regulation and, hence, need to be reported unless they fall into the clearly mentioned exceptions.

It is likely that, with time, more goods will be added to the list.

No, ‘Electricity’ refers to the actual import of electricity from power plants or alternative sources. Malta imports its electricity from Italy (EU); hence no one is expected to apply as electricity importer.

The registration to CBAM should be done in the Member State where the reporting declarant is established. If you are the one reporting, then you should register in Malta through the CAA. If the customs representative is the responsible for CBAM reporting, then he/she should register in his/her country of establishment.

The CBAM registration and the CBAM reporting must be submitted to the National Competent Authority of the Country where the customs declaration is lodged.

Yes, this is possible.

If you would like to represent multiple companies owned by the same group/owner, and you are employed with one of the companies, you can register as an Indirect Customs Representative, using the EORI of one of the companies.

If you would like to represent multiple companies but you are employed with an external company who would like to provide the service to several other companies, then you will need to register as an Indirect Customs Representative, using the EORI of the company you work with.

Individuals acting as Indirect Customs Representatives may register using their own private EORI, however this is NOT RECOMMENDED.

Please note that companies or individuals who wish to act as Indirect Customs Representative must fill in a Registration Form separate from the one being submitted by the Companies who are doing the actual import. Companies who wish to be represented by an Indirect Customs Representative may decide to not register their company with the MRA. We do, however, advise that the company does register at least one person from within the company as Economic Operator, in the case that the Indirect Customs Representative suddenly cannot report for whatever reason. Remember that the final responsibility of reporting lies with the importer. Having said that, the final decision lies with the importing company.

The final responsibility lies with the Importer. If incorrect/incomplete/late reports are submitted, or if no reporting is done, the importer will have to bear the responsibility. Hence, if the importer decides to nominate an external Indirect Customs Representative to lodge reports on their behalf, the importer must ensure that the report being submitted is correct and complete, and that it will be submitted on time. The Indirect Customs Representative has the opportunity to provide a copy of the report that is being submitted prior to final submission.

Please contact us at cbam.caa@climateaction.gov.mt so that we can update the records.

An employee of an importing company is considered the ‘importer for all goods’ if they are reporting only for the company they work for (economic operators)

Contact us at cbam.caa@climateaction.gov.mt with your request to delete your account, and we will initiate the procedure for the account deletion. Kindly note that the retention of personal data will be treated in line with the GDPR.