In our new TransporTrends series, we provide information together with the Kompetenznetz Logistik.NRW / LOG-IT Club e.V. on current topics, decisions and trends in transport and logistics law – today on the subject of the CBAM Regulation, which is also relevant for logistics service providers.
The introduction of the Carbon Border Adjustment Mechanism (CBAM) also poses challenges for the logistics industry. The CBAM Regulation (EU) 2023/956, the transition phase of which began on October 1, 2023, obliges importers of certain CO2-intensive goods to comply with extensive reporting obligations. From January 1, 2026, these importers will also have to purchase CBAM certificates to offset the greenhouse gases emitted during the production of the goods. This is essentially intended to create a level playing field for domestic and foreign producers and prevent the relocation of production to countries with less stringent climate protection requirements.
Although primarily aimed at importers, the regulation also affects logistics service providers. Companies that store or transport CBAM goods must ensure that their customers are able to provide the required data for CBAM reporting. Failure to report or misreporting this data can lead to significant penalties of between €10 and €50 per tonne of unreported CO2 equivalent.
In addition, companies that make customs declarations indirectly on behalf of their customers must ensure that they can fulfill all CBAM obligations, especially if the customer is a third country company. Freight forwarders who make direct customs declarations on behalf of their customers must also carefully document that they are acting as a representative and not in their own name. The choice of customs procedure can prevent considerable additional work and penalties.
Logistics service providers should therefore review their processes to determine whether there are liability risks in connection with the CBAM Regulation.
The author and your usual contacts will be happy to answer any questions you may have!
Dr. Jan Hermeling
hermeling@tigges.legal
+49 211 8687 138