CBAM is the acronym for Carbon Border Adjustment Mechanism, or the mechanism for adjusting imported emissions.

The obligations for importers, starting from 1 October 2023, include:

  • obtaining the qualification of “authorized CBAM declarant” with an express request to the Commission,
  • the submission of quarterly reports containing information on goods imported in the previous three months

The deadline for submitting the first CBAM report was set for January 31, 2024.

However, due to technical problems, many operators have not managed to comply with this obligation, the European Commission has therefore communicated that from 1 February a new functionality will be available on the transitional register which will allow you to request delayed submission (request delayed submission) , without incurring sanctions.

Additional 30 days are granted to present the first CBAM report, referring to the October/December 2023 quarter.

More details can be found here

The Latasped Team, a division of GM International, will support customers in this transitional period .

For further information please send an e-mail to