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CBAM indirect customs representative: when you CAN and when you MUST act as declarant

Reg. (EU) 2025/2083 introduced a significant change: indirect customs representatives can now act as authorised CBAM declarants. Art. 5(1a): an indirect customs representative MAY apply for authorisation when designated by an importer and agrees to do so. Art. 5(2): when the importer is not established in any EU member state, the indirect customs representative MUST obtain authorisation. Art. 5(2a): the representative is subject to ALL obligations that apply to the importer. This is a legal shift with direct operational and financial impact.

Generate your CBAM dossier — €299Free check: does CBAM affect you?

€299 · One-time · 12 professional deliverables · Your data never leaves your browser

Built on Reg. (EU) 2023/956 · Modified by Reg. (EU) 2025/2083 · 13,566 default values (Reg. 2025/2621) · 100% browser-side — your data never leaves your device

The three articles that define your new obligations

Art. 5(1a)
MAY act as CBAM declarant — when designated by importer and you agree
Art. 5(2)
MUST act as CBAM declarant — when importer is not established in any EU member state
Art. 5(2a)
Subject to ALL importer obligations — declaration, certificates, verification, penalties

When you CAN vs when you MUST act as CBAM declarant

1
Scenario 1: importer is EU-established, designates you
Art. 5(1a): you MAY apply for authorisation as CBAM declarant if the importer designates you and you agree. This is optional — you can decline.
2
Scenario 2: importer is NOT established in any EU member state
Art. 5(2): you MUST obtain CBAM declarant authorisation. There is no choice — if you act as indirect customs representative for a non-EU importer, CBAM obligations fall on you.
3
In both cases: Art. 5(2a) applies
Once you accept or are obligated, Art. 5(2a) makes you subject to all obligations: annual declaration (Art. 6), emissions calculation (Art. 7), verification (Art. 8), certificate purchases (Art. 20–22), and penalties (Art. 26).
4
Apply for authorisation through the CBAM Registry
Art. 5: same application process as an importer. Your NCA reviews. Authorisation valid EU-wide (Art. 17(1)).
5
Use CBAMCheck to prepare the compliance documentation
Each client's dossier requires separate emissions calculation, certificate estimation and declaration preparation. The Professional Pack covers 70 clients.
6
Price your CBAM compliance services accordingly
If you assume declarant obligations, you assume financial risk. Price your services to reflect the additional liability under Art. 5(2a) and Art. 26.

Three mistakes indirect customs representatives make with CBAM

MISTAKE 1 — NOT KNOWING THE DIFFERENCE BETWEEN CAN AND MUST

Treating Art. 5(1a) and Art. 5(2) as the same

Art. 5(1a) is optional (you can decline). Art. 5(2) is mandatory (non-EU importer = you must act). Understanding the distinction is critical for risk management.

MISTAKE 2 — NOT UNDERSTANDING ART. 5(2a) LIABILITY

Accepting declarant status without realising you bear all obligations

Art. 5(2a): you are subject to every obligation of the importer — including Art. 26 penalties. This is not a paperwork exercise; it is a financial and legal liability.

MISTAKE 3 — NOT PRICING THE RISK

Offering CBAM declarant services at standard customs brokerage rates

CBAM declarant obligations include financial liability (certificate purchases, potential penalties). Your fee structure should reflect this additional risk.

What you receive: 12 deliverables in one ZIP file

CBAMCheck generates a complete CBAM compliance dossier — not a single PDF. 12 structured documents delivered as a ZIP file, each citing the specific article of Reg. (EU) 2023/956 it addresses.

1

Scope Assessment

Determines whether your imports fall under CBAM and which obligations apply. Art. 2 + Art. 2a of Reg. (EU) 2023/956.

2

Embedded Emissions Calculation

Calculates embedded emissions per tonne using default values from Implementing Reg. (EU) 2025/2621 or your actual data. Art. 7 + Annex IV.

3

CBAM Certificate Estimation

Estimates the number of certificates required and the projected cost, adjusted for free allocation (Art. 31).

4

Draft CBAM Declaration

Pre-structured declaration following Art. 6(2) requirements: quantities, emissions, certificates, carbon price.

5

Carbon Price Documentation

Documents any carbon price paid in the country of origin for Art. 9 deduction. Pre-formatted for the CBAM Registry.

6

Annex V Record Template

Record-keeping template compliant with Annex V requirements. Ready for verifier review.

7

Verification Preparation

Structured preparation for Art. 8 verification by an accredited verifier. Annex VI checklist included.

8

Supplier Letter Template

Model letter in English requesting emissions data and installation information from your third-country supplier.

9

Compliance Calendar (.ics)

Importable calendar with quarterly certificate obligations (Art. 22(2)), annual declaration deadline (30 September), and key milestones.

10

Executive Summary

One-page overview of your CBAM exposure: cost estimate, timeline, risk areas. Ready for management or board reporting.

11

Interactive HTML Dashboard

Standalone HTML dashboard with 2026–2032 projections reflecting free allocation phase-out (Art. 31). Works offline, no subscription.

12

Compliance Calendar Document

Visual calendar of all CBAM deadlines, reporting windows and certificate purchase schedules.

Generated from your input data, in your browser. No data leaves your device.

See what you get

Download a sample CBAMCheck dossier. This is a real output generated with generic data — the same 12 deliverables you will receive with your company's actual figures.

Download sample dossier (ZIP)

Generic data. Your dossier will contain your actual import figures, CN codes and emissions calculations.

Estimate your CBAM exposure

Select your sector and country of origin. CBAMCheck searches through 13,566 official records from Implementing Reg. (EU) 2025/2621 and shows the result with the 2026 mark-up included.

Quick CBAM Calculator

Average European Commission default values per sector and country of origin.

Default emissions (tCO₂e/t)
Mark-up 2026 (10%)
Total emissions with mark-up
CBAM rate 2026 (2.5%)
Estimated certificates

This is a quick estimate. Your complete dossier includes projections through 2032, an editable interactive dashboard, and 10 PDF documents.

Generate your complete dossier — €299 →

Average values per sector from Implementing Reg. (EU) 2025/2621. The complete dossier uses the exact CN code of your goods, not the sector average. Estimated EU ETS price: €75/tCO₂e.

What CBAM compliance costs with each alternative

FeatureFree toolCBAMCheckSaaS Enterprise
PriceFree€299 (one-time)€1,990–€4,800/year
ModelGeneric template12 professional deliverablesAnnual subscription
Default valuesNot included13,566 (Reg. 2025/2621)Partial
Interactive dashboardNoHTML, 7-year projectionPlatform-locked
Supplier letterNoEnglish template includedVariable
Art. 8 verification prepNoIncludedVariable
PrivacyVariable100% browser-sideData on server
Multi-company supportNoVia Professional PackYes

Choose your licence

1 DOSSIER
€299
/ dossier

  • 10 professional PDF documents
  • Interactive HTML dashboard (2026–2032 projection)
  • 13,566 official default values integrated
  • English supplier letter template
  • Importable .ics calendar
  • 10 regenerations · 30 days
  • 1 licence = 1 importing company
Get your individual licence →
PROFESSIONAL PACK
€1,999
70 generations · 1 key

  • 70 generations with a single key
  • 70 complete dossiers (12 deliverables each)
  • Switch product between generations
  • Ideal for customs brokers
  • For consultants billing CBAM compliance
70 interactive HTML Dashboards × product (projection 2026–2032). Real-time tables and charts with variable calculations. No technical training required. Fully intuitive.
🔒 Data stays on your computer. No information shared with third parties.
Request Professional Pack →

How your licence works

1
1 licence = 1 importing company. You pay €299 for the dossier you generate now. The licence is linked to your company name + EORI.
2
Up to 10 regenerations of the ZIP to correct data, adjust goods or update technical information.
3
30-day editing window from first activation. Within that period you can regenerate the dossier as many times as needed (up to 10).
4
The downloaded dossier is yours forever. It does not expire and is not tied to any subscription. The 10 PDFs, HTML dashboard and .ics calendar remain functional offline.

The EU CBAM portal ASKS for data. CBAMCheck CALCULATES it.

THE EU CBAM PORTAL

Asks you to declare data

The EU CBAM Registry (Art. 14) requires you to submit total embedded emissions, number of certificates and carbon price documentation. It does not calculate these for you. You must arrive with the numbers ready.

CBAMCHECK

Calculates the data you need to declare

CBAMCheck takes your import data (tonnes, CN codes, country of origin) and generates the embedded emissions calculation, certificate estimation, carbon price documentation and all supporting records. You download the dossier and use it to complete your declaration in the CBAM Registry.

Enforcement: what happens when CBAM certificates are missing

Art. 26 of Reg. (EU) 2023/956 sets the penalties.

⚠️
Authorised declarant: penalty identical to EU ETS rate
EU ETS rate per certificate

Art. 26(1): an authorised CBAM declarant who fails to surrender the required certificates by 30 September faces a penalty identical to the excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, increased per Art. 16(4). The penalty applies per certificate not surrendered. Payment does not release the obligation to surrender outstanding certificates (Art. 26(3)).

⚠️
Unauthorised importer: penalty 3–5 times the standard rate
3–5×

Art. 26(2): anyone introducing goods without authorisation faces a penalty of 3 to 5 times the standard penalty, depending on duration, gravity, scope, intent and cooperation. Also applies to importers exceeding the de minimis threshold (50 tonnes, Art. 2a) without authorisation (Art. 26(2a)).

Managing CBAM declarant obligations for multiple clients?

The Professional Pack covers 70 dossier generations. Each client gets a separate dossier — 70 complete compliance packages for €1,999.

Request Professional Pack →
70 generations · 1 key · One dossier per client

What CBAMCheck guarantees and what it does not

CBAMCheck generates a document structured according to Art. 6 and Art. 7 + Annex IV of Regulation (EU) 2023/956 from the information you enter. The truthfulness, accuracy and completeness of that information is your responsibility as importer or authorised CBAM declarant.

We guarantee that the document structure follows Regulation (EU) 2023/956 and that the legal references cited are correct. We do not guarantee that a specific document will be accepted by a national competent authority in a specific case.

CBAMCheck is not legal advice. For specific situations, consult a lawyer or specialised regulatory consultancy.

Frequently asked questions

Is this a subscription?
No. One-time payment. The licence includes 30 days of editing and 10 regenerations. The downloaded dossier is yours forever.
Can I request a refund?
By activating the licence you give express consent for the immediate generation of digital content under Art. 16(m) of Directive (EU) 2011/83, waiving the 14-day withdrawal right. Refunds are accepted only for reproducible technical faults.
What if the regulation changes?
If the regulation changes during your licence validity, you can regenerate the document with the updated version of the generator at no extra cost.
When must an indirect customs representative act as CBAM declarant?
Art. 5(2): when the importer is not established in any EU member state, the indirect customs representative must obtain CBAM declarant authorisation. This is mandatory, not optional.
What obligations does Art. 5(2a) impose?
Art. 5(2a): the indirect customs representative acting as declarant is subject to all obligations that apply to the importer — annual declaration (Art. 6), emissions calculation (Art. 7), verification (Art. 8), certificate purchases (Art. 20–22), record keeping (Annex V) and penalties (Art. 26).
Can I decline to act as CBAM declarant?
Under Art. 5(1a) (EU-established importer): yes, you can decline. Under Art. 5(2) (non-EU importer): no, the obligation falls on you as the indirect customs representative.
⚠️ Important notice: CBAMCheck is a self-assessment documentation tool, not legal advice and not a third-party audit. The document is generated from your input data. You are responsible for the accuracy of the data you provide. CBAMCheck does not replace a qualified professional assessment.

Art. 5(2a): you bear ALL obligations. CBAMCheck prepares the documentation. Know the risk.

12 deliverables per client. Emissions calculation. Certificate estimation. Declaration draft. Art. 26 risk quantified. €299 per dossier / €1,999 for 70.

€299 one-time
12 professional deliverables · Browser-side · No subscription · Reg. (EU) 2023/956
Generate your CBAM dossier — €299