In our new TransporTrends series in cooperation with Kompetenznetzwerk Logistik.NRW / LOG-IT Club e.V. we regularly report on current topics, decisions & trends in transport and logistics law - this time on the topic of CBAM regulation, which is also relevant for logistics service providers.
The introduction of the Carbon Border Adjustment Mechanism (CBAM) poses challenges for the logistics industry. The CBAM Regulation (EU) 2023/956, whose transition phase began on October 1, 2023, obliges importers of certain CO2-intensive goods to extensive reporting requirements. From January 1, 2026, these importers are additionally obliged to purchase CBAM certificates to offset the greenhouse gases emitted during the production of the goods. The main goal of the CBAM is to create equal competitive conditions for domestic and foreign producers and to prevent the relocation of production to countries with less stringent climate protection regulations.
Although primarily addressing importers, the regulation also affects logistics service providers. Companies that store or transport CBAM goods must ensure that their cus-tomers can provide the necessary data for CBAM reporting. Failure to report or incorrect reporting of this data can lead to significant penalties, ranging from 10 to 50 euros per ton of unreported CO2 equivalent.
Furthermore, companies that undertake customs declarations in indirect representation for their customers must ensure that they can fulfil all CBAM obligations, especial-ly when the customer is a third-country company. Forwarders who submit direct customs declarations on behalf of their customers must also carefully document that they are acting as representatives and not on their own behalf. The choice of customs procedure can save considerable additional work and penalties.
Logistics service providers should therefore review their processes to deter-mine if there are liability risks associated with the CBAM regulation.
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![Dr. Jan Hermeling Dr. Jan Hermeling](/images/10-Insolvenz-MG-4545.jpg)
Dr. Jan Hermeling
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+49 211 8687 138
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