reporting period

the period corresponding to the calendar year during which the good was produced and used by the authorised CBAM declarant as reference for the determination of embedded emissions

The reporting period is simply the calendar year in which a good was actually produced, and it's what a declarant uses to determine embedded emissions when relying on actual data. For imports in 2026 it's always 2026; after that, it defaults to the year of import unless the declarant can show evidence of exactly when the good was made. It can never fall before 2026, since that's when CBAM's monitoring and verification rules start applying.

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