Berichtszeitraum

den Zeitraum, der dem Kalenderjahr entspricht, in dem die Ware hergestellt wurde, und der vom zugelassenen CBAM-Anmelder als Grundlage für die Bestimmung der grauen Emissionen verwendet wird

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.

Verwandte Begriffe