Slovenia Implements Carbon Border Adjustment Mechanism as of October 1, 2023

• The transitional period of the Carbon Border Adjustment Mechanism (CBAM) is in effect from October 1, 2023.
• Importers of CBAM goods (such as cement, iron and steel, aluminum, electricity, fertilizers, and hydrogen) must report the embedded emissions in the goods during the transitional period.
• The list of goods subject to CBAM measures is specified in Annex 1 of Regulation 2023/956 of the European Parliament and Council.
• Reporting obligations are further regulated by Commission Implementing Regulation (EU) 2023/1773, which sets rules for reporting obligations for the CBAM mechanism during the transitional period.
• The deadline for submitting the first report for goods imported in the fourth quarter of 2023 is January 31, 2024.
• Importers of CBAM goods need to register and obtain data on embedded emissions from producers of imported goods to successfully submit the report to the CBAM Transitional Register.
• Importers of CBAM goods in Slovenia need to coordinate with producers and exporters of CBAM goods from third countries regarding the method and timing of providing emission data.
• The European Commission has prepared an Excel template for uniform submission of emission data from producers to importers of CBAM goods.
• Registration in the CBAM Transitional Register and reporting emissions in goods is mandatory for importers of CBAM goods in Slovenia.
• Customs representatives may also register and report emissions on behalf of importers.
• The TARIC application and the SIAIS2 import system notify importers of their reporting obligations for CBAM goods.
• The reporting obligation does not apply to CBAM goods with a real value per shipment not exceeding 150 euros.
• Registration in the CBAM Transitional Register in Slovenia is not yet possible, and more information about the registration process will be announced later.

Source: fu.gov.si

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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