Commission Implementing Regulation (EU) 2025/2210 of 31 October 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States

For the purposes of this Regulation, the following definitions shall apply: (1) 'holder of the inward processing authorisation' means the holder of the authorisation for the last inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013 applied to the goods before re-export to the continental shelf or exclusive economic zone of a Member State, from which the processed products resulted; (2) 'bill of discharge' means the bill of discharge provided for in Article 175 of Commission Delegated Regulation (EU) 2015/2446 (3); (3) 'recipient' means the person who is the holder of a licence or an authorisation to carry out business activities in the continental shelf, or in the exclusive economic zone of a Member State, and receives, or has arranged for, the receipt of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 in that continental shelf or in that exclusive economic zone; (4) 'receipt' means the physical arrival of the goods referred to in Article 2(2), first subparagraph, of Regulation (EU) 2023/956 to the recipient in the continental shelf or in the exclusive economic zone of a Member State.

Keeping of documents and other information, and charges and costs for customs services 1. Article 51 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to the keeping of documents and other information. 2. Article 52 of Regulation (EU) No 952/2013 shall apply mutatis mutandis with respect to charges and costs.

TITLE I General Provisions The provisions included in these notes are applicable to all Titles of this Annex. The data requirements laid down in this Annex apply to electronic receipt declaration for CBAM goods brought to the EEZ or the CS made by using an electronic data processing technique. The formats, codes and, if applicable, the structure of the data requirements included in this Annex, are applicable in relation to the data requirements for electronic receipt declaration for CBAM goods brought to the EEZ or the CS. Title II includes the formats, cardinalities and, where applicable, reference to code-lists for electronic receipt declaration for CBAM goods brought to the EEZ or the CS of the data elements. When the information in an electronic receipt declaration for CBAM goods brought to the EEZ or the CS takes the form of codes, the code-list provided for in Title III of this Annex shall be applied. The term 'type/length' in the explanation of an attribute indicates the requirements for the data type and the data length. The codes for the data types are as follows: a alphabetic; n numeric; an alphanumeric; binary Binary format files are not common text files. The typical examples include [(not exhaustively)] pdf, jpg, png. The allowed file types in information exchange are specified in the relevant technical specifications of the respective information systems. The number following the code indicates the admissible data length. The optional two dots before the length indicator mean that the data has no fixed length, but it can have up to a number of digits, as specified by the length indicator. A comma in the data length means that the attribute can hold decimals, the digit before the comma indicates the total length of the attribute, the digit after the comma indicates the maximum number of digits after the decimal point. Examples of field lengths and formats: a1 1 alphabetic character, fixed length; n2 2 numeric characters, fixed length; an3 3 alphanumeric characters, fixed length; a..4 up to 4 alphabetic characters; n..5 up to 5 numeric characters; an..6 up to 6 alphanumeric characters; n..7,2 up to 7 numeric characters including maximum 2 decimals, a delimiter being allowed to float. The following abbreviations and acronyms shall apply: Abbreviation/acronym Meaning D.E. Data element Card. Cardinality CL Code-list in Title III. Ref.No. Reference Number The cardinality refers to the maximum possible number of recurrences of a given data element within the application or decision concerned. The following references to code-lists are used: Short name Source Definition 1. GEONOM Code Commission Implementing Regulation (EU) 2020/1470 (1) The Union's alphabetic codes for countries and territories are based on the current ISO alpha 2 codes (a2) in so far as they are compatible with the requirements of Implementing Regulation (EU) 2020/1470. In the context of transit operations or applications and decisions concerning other than Union Member State partner countries of mutual recognition agreements, the ISO 3166 - alpha2 country code shall be used and the code 'XI' shall be used for Northern Ireland. 2. Harmonised System code Council Regulation (EEC) No 2658/87 (2) As defined in Regulation (EEC) No 2658/87, Article 3(1), point (a). The available codes are published in Annex I to Regulation (EEC) No 2658/87. 3. CN code Regulation (EEC) No 2658/87 As defined in Regulation (EEC) No 2658/87, Article 3, (1) point (b). The available codes are published in Annex I to Regulation (EEC) No 2658/87. 4. TARIC code Regulation (EEC) No 2658/87 As defined in Regulation (EEC) No 2658/87, Article 3(2). The codes can be consulted via the TARIC publications on the website of DG TAXUD. 5. TARIC additional code Regulation (EEC) No 2658/87 As defined in Regulation (EEC) No 2658/87, Article 3(3). The codes can be consulted via the TARIC publications on the website of DG TAXUD (for Union codes) and via EU Member States customs administrations on their respective websites (for national codes) TITLE II Formats, cardinalities and reference to applicable code-lists of the common data requirements for the electronic receipt declaration for CBAM goods brought to the EEZ or the CS Section 1 - Introduction This Title contains the data element table with formats, cardinalities and, where applicable, reference to code-lists. None of the data elements listed in the table in Section 2, are affected by the fact that certain data is provided only where circumstances warrant it. Section 3 contains the data requirements notes, providing explanations on the data elements. Section 2 - Data element table D.E.Ref.No. Date element / Class name Data sub-element / Sub-class name Data sub-element / Attribute name Format Card. CL Notes CBRD 01 00 000 000 Recipient identification CBRD 01 01 000 000 Recipient CBRD 01 01 000 016 Name an..70 1x N CBRD 01 01 010 000 Address 1x N CBRD 01 01 010 019 Street and number an..70 1x N CBRD 01 01 010 021 Postcode an..17 1x N CBRD 01 01 010 022 City an..35 1x N CBRD 01 01 010 020 Country a2 1x N Title I. paragraph (8) 1. CBRD 01 01 020 000 Identification CBRD 01 01 020 229 EORI an..17 1x N CBRD 01 01 020 123 TIN an..35 1x N CBRD 01 01 030 000 CBAM account number CBRD 01 01 030 052 Account number an..35 CBRD 02 00 000 000 Location receipt goods concerned CBRD 02 01 000 000 Location receipt goods concerned CBRD 02 01 010 000 GNSS Coordinates CBRD 02 01 010 049 Latitude an..17 1x N CBRD 02 01 010 050 Longitude an..17 1x N CBRD 02 01 020 000 Structure CBRD 02 01 020 016 Name an..70 1x N CBRD 02 01 020 267 ID binary 1x N CBRD 03 00 000 000 Goods concerned declared CBRD 03 01 000 000 Goods information CBRD 03 01 010 000 Commodity code 1x N CBRD 03 01 010 056 Harmonised System sub-heading code an..6 1x N CBRD 03 01 010 057 Combined Nomenclature code an2 1x N CBRD 03 01 010 058 TARIC code an2 1x N CBRD 03 01 020 000 Country of origin 1x N CBRD 03 01 020 273 Country of origin code (non-preferential) a2 1x N Title I. paragraph (8) 1. CBRD 03 01 030 000 Mass CBRD 03 01 030 410 Gross mass n..16,6 1x N CBRD 03 01 030 408 Net mass n..16,6 1x N CBRD 03 01 040 000 Quantity in supplementary unit CBRD 03 01 040 249 Measurement unit an..4 1x N CBRD 03 01 040 006 Quantity n..16,6 1x N CBRD 03 01 050 000 Description of goods concerned CBRD 03 01 050 254 Text an..512 1x N CBRD 04 00 000 000 Competent Member State CBRD 04 01 000 000 Competent Member State CBRD 04 01 010 020 Country a2 1x N CBRD 05 00 000 000 Date of receipt, MRN CBRD 05 01 000 000 Date of receipt, MRN CBRD 05 01 000 000 Date of receipt of the good concerned CBRD 05 01 010 207 Date n8 1x N The format is set as 'yyyymmdd' where 'yyyy'marks the year, 'mm' marks the month, 'dd' marks the day. CBRD 05 01 020 000 Movement Reference Number CBRD 05 01 020 001 MRN an..35 1x N CBRD 06 00 000 000 Supporting documents and additional information CBRD 06 01 000 000 Supporting documents and additional information CBRD 06 01 000 279 Certificates CBRD 06 01 010 000 Authorisations 1x N CBRD 06 01 010 404 CBAM Authorisation 1x N CBRD 06 01 010 052 Other authorisations 9x N CBRD 06 01 020 000 Additional references CBRD 06 01 020 222 Additional references 9x N CBRD 06 01 020 451 Invoice 9x N CBRD 07 00 000 000 Receipt declaration authentication CBRD 07 01 000 000 Receipt declaration authentication CBRD 07 01 000 207 Date n8 1x N The format is set as 'yyyymmdd' where 'yyyy'marks the year, 'mm' marks the month, 'dd' marks the day. CBRD 07 01 000 016 Name of recipient an..35 1x N CBRD 07 01 000 411 Signature of recipient binary 1x N CBRD 11 00 000 000 Customs activity related information CBRD 11 01 000 000 Remarks of the Competent authorities of the Member State CBRD 11 01 000 207 Date of receipt of the Receipt declaration n8 1x N The format is set as 'yyyymmdd' where 'yyyy' marks the year, 'mm' marks the month, 'dd' marks the day. CBRD 11 01 000 001 Number of the Receipt declaration an..35 1x N CBRD 11 01 000 009 Other remarks an..512 1x N CBRD 11 01 000 207 Date n8 1x N The format is set as 'yyyymmdd' where 'yyyy' marks the year, 'mm' marks the month, 'dd' marks the day. CBRD 11 01 000 016 Name an..70 1x N CBRD 11 01 000 411 Signature binary 1x N CBRD 11 01 000 452 Stamp binary 1x N Section 3 - Data requirements notes CBRD 01 01 … Recipient Indicate here all the relevant information of the recipient of the goods concerned, including the EORI number and - if available - any Trader Identification Number (TIN) issued by the third country, together with the name and address particulars. Also indicate here - if applicable - the CBAM account number of the recipient. CBRD 02 01 … Location receipt goods concerned Indicate here, if available, all the relevant information concerning the relevant coordinates from Global Navigation Satellite Systems (GNSS) and the name and ID of the structure where goods are available. CBRD 03 01 … Goods information Indicate here all the relevant information of the goods concerned. CBRD 04 01 … Competent Member State Indicate here the country code of the competent Member State in accordance with Article 4 of this Implementing Regulation. CBRD 05 01 … Date of receipt, MRN Indicate here the date of receipt of the goods concerned, and - if available - the Movement Reference Number related to the goods concerned. CBRD 06 01 … Additional, supporting documents and information Indicate here all the available supporting documents and information, including - if available - certificates, CBAM Authorisation or other authorisations, additional references. In case of sale of the goods concerned, the invoice shall be attached. CBRD 07 01 … Receipt declaration authentication Indicate here the date of signature, the signature and the name of the recipient of the Receipt declaration. CBRD 11 01 … Remarks of the competent authorities of the Member State The data elements in CBRD 11 01… are for the exclusive use of the competent authorities of the Member State. In this class the information on the date of receipt, the reference number of the receipt declaration shall be used, together with other remarks, the date, name, signature and stamp of the competent authority of the Member State. TITLE III Codes in relation with the electronic receipt declaration for CBAM goods brought to the EEZ or the CS Section 1. - Introduction This Title contains the available codes in the form of code-lists to be used on the electronic receipt declaration for CBAM goods brought to the EEZ or the CS. Section 2. - Codes in code-lists No coded information required. (1) Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2, ELI: http://data.europa.eu/eli/reg_impl/2020/1470/oj). (2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).