Commission 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

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) ‘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.

The recipient shall be considered an importer for the purposes of Regulation (EU) 2023/956.

The receipt shall be considered importation for the purposes of Regulation (EU) 2023/956.

1 The recipient shall declare the receipt by means of a receipt declaration (‘receipt declaration’).

2 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.

3 The receipt declaration shall contain the data elements as set out in Annex I and shall be accompanied by supporting documents.

4 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.

5 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.

6 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.

7 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.

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.

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.

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.

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 . 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.

1 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.

2 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.

3 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.

1 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.

2 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.

1 Article 51 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to the keeping of documents and other information.

2 Article 52 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to charges and costs.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.