Can companies consolidate reporting if their subsidiaries in different EU Member States have distinct Economic Operators Registration and Identification (EORI) numbers?
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While each subsidiary typically reports separately based on their EORI number, there are options for centralised reporting:
– Single Representative: Multinational corporations can appoint a single indirect customs representative to handle customs and CBAM obligations centrally for all subsidiaries.
– Group Entity Representation: One group entity can act as the indirect customs representative for CBAM goods imported by all other entities. However, this entity must fulfill customs obligations for the goods covered in the CBAM report.
– Service Provider Arrangement: One entity can submit CBAM reports on behalf of others. However, each entity remains responsible for their imported goods legally, and the service provider must file separate CBAM reports for each entity’s imports, including its own.