What Is a CBAM Declarant? Roles & Responsibilities

A CBAM declarant is the person or entity responsible for submitting CBAM reports to the national competent authority. Understanding the declarant role is essential for legal compliance.

Who Can Be a CBAM Declarant?

The CBAM declarant can be:

• The importing company itself (most common)
• An authorised customs representative
• A third-party compliance service provider

The declarant must be established in the EU and registered with the CBAM Transitional Registry. They must hold a valid EORI number.

Legal Responsibilities

The CBAM declarant is legally responsible for:

• Accuracy of all data submitted in CBAM reports
• Timely submission of quarterly reports
• Retention of supporting documentation (minimum 4 years)
• Payment of any penalties resulting from non-compliance
• Cooperation with audits and investigations

These responsibilities cannot be transferred or outsourced. Even if a third party prepares the report, the named declarant bears ultimate legal liability.

Registration Process

1. Obtain an EORI number from your national customs authority
2. Register with the CBAM Transitional Registry
3. Designate the declarant (individual or legal entity)
4. Provide contact information and proof of establishment
5. Receive confirmation and access credentials

Registration typically takes 2–4 weeks. Start early — you cannot submit reports without it.

Liability and Risk Management

CBAM declarants face real legal and financial risks:

• Financial liability — Penalties for incorrect or late reports
• Legal liability — Potential legal action for fraudulent reporting
• Reputational risk — Audits and enhanced scrutiny for repeated errors

Mitigate these risks by:

• Using automated calculation tools
• Maintaining thorough documentation
• Implementing internal review workflows
• Staying updated on regulatory changes

Best Practices for Declarants

1. Centralise data collection — Use a single system for all emission data
2. Automate calculations — Reduce human error with software tools
3. Maintain an audit trail — Document every data source and calculation
4. Review before submission — Always double-check reports
5. Stay informed — Monitor regulatory updates and CN code changes

FAQ

Can a non-EU company be a CBAM declarant? No. The declarant must be established in the EU. Non-EU companies must appoint an EU-based representative.

Can I change my declarant mid-year? Yes. Update your registration with the national competent authority. Previous reports remain the responsibility of the declarant at the time of submission.

What happens if my declarant leaves the company? The company must designate a new declarant and update the registry immediately. Reports must still be submitted on time.

Managing Declarant Responsibilities with CbamTrack

CbamTrack helps declarants fulfil their obligations with automated data collection, built-in validation, complete audit trails, and one-click report generation. Subscribe today and reduce your compliance risk.