- EU businesses must file quarterly reports on imports covered by CBAM regulation since October 2023
- Reports must include embedded emissions data from production in country of origin
- Default values could be used for first three reporting periods
- Final report with default values due July 31st, 2024
- Transition to actual emissions data starting Q3 2024
Source: pwc.com
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.