The Commission updates its CBAM FAQ: what to review in your operations

Answers 7.20 and 7.21 distinguish origin determined under the EU non-preferential rules from the country where the last relevant physical processing takes place, excluding packaging. For emissions, what matters is identifying the installation that can provide the data.

When buying from a trader, ask for information on the manufacturer and the installation; the invoice address does not settle these checks. Nor should these concepts be automatically equated with the ‘melt and pour’ country for steel.

Answer 7.22 clarifies that an already authorised importer who knows it will exceed the annual threshold must use code Y128 with its CBAM account number from the moment exceeding it becomes foreseeable. Y137 is for those declaring that they do not expect to exceed the threshold.

Do not wait for the invoice that actually takes you over the threshold before reviewing the documentation flow. The mass threshold only applies to iron and steel, aluminium, cement and fertilisers: it does not extend to electricity or hydrogen. The total is reviewed per importer and year, not per supplier or container, as explained in the CBAM guide.

According to answer 7.19, certain non-EU-origin goods meeting Article 203 of the Union Customs Code must be included in the declaration with zero emissions and count towards the 50-tonne threshold. The answer distinguishes the treatment of Article 205 cases and of EU-origin goods.

So not every return falls outside CBAM, and not all returned goods are declared in the same way. The representative must identify the procedure and origin before applying a rule.

Answer 7.23 states that when CBAM goods that were under inward processing are released for free circulation, code Y422 must be declared. Where another code applies, such as Y128 or Y238 depending on the operator’s status, it must also be included: Y422 does not automatically replace the other references.

This is a check to coordinate with whoever prepares the clearance; it should not be carried over to every ordinary import.

The FAQ underline the importance of contacting the producing installation and preparing the calculation and its verification by an accredited verifier. The declarant remains responsible for the information in its declaration; commissioning verification does not remove that responsibility.

For businesses, the useful step is to define who provides the data, in what format, for which installation and batch, and on what timeline. A generic promise to send ‘the certificate’ is not enough.