- The CBAM mechanism for addressing greenhouse gas emissions in goods imported into the EU has been established with Regulation 2023/956/EU.
- The Financial Administration of the Republic of Slovenia has been appointed as the National Competent Authority for implementing the CBAM mechanism.
- Importers of CBAM goods (cement, iron and steel, aluminum, electricity, fertilizers, and hydrogen) are required to register in the CBAM Portal.
- Importers can authorize a customs representative to fulfill reporting obligations.
- Detailed reporting obligations during the transitional period are specified in Implementing Regulation 2023/1773/EU.
- The transitional period for implementing the CBAM mechanism is from October 1, 2023, to December 31, 2025.
- There are no restrictions on importing CBAM goods during the transitional period, but reporting on embedded emissions is required.
- Reports must be submitted quarterly, with the first report due by January 31, 2024, for the period from October 1 to December 31, 2023.
- Reporting obligations do not apply to CBAM goods with a real value per shipment below 150 EUR.
- The Preparatory CBAM Register is for individuals or entities in Slovenia who will be submitting CBAM reports.
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.