This scenario is only feasible when the importer is situated within the EU. Conversely, if the importer is not based in the EU, the indirect customs agent is required to fulfill the CBAM reporting responsibilities.

Article 8.3 of the Implementing Regulation stipulates that in instances where indirect customs agents refuse to execute CBAM reporting duties, they must inform the importer about the necessity to complete the reporting. Otherwise, the indirect customs agent remains accountable for the CBAM reporting responsibilities.

To aid the implementation of CBAM, the text below serves as a suggestive and non-binding template that indirect customs agents might utilise to notify importers of their decision to refrain from conducting the specified reporting duties for CBAM purposes.