EUROPEAN COMMISSIONDIRECTORATE-GENERALTAXATION AND CUSTOMS UNIONIndirect Taxation and Tax AdministrationCBAM,Energy and Green TaxationBrussels,30 May 2024GUIDANCE DOCUMENT ON CBAM IMPLEMENTATION FORIMPORTERS OF GOODS INTO THE EUThis guidance document represents the views of the European Commission Services at thetime of publication.It is not legally binding.Commission europienne/Europese Commissie,1049 Bruxelles/Brussel,BELGIQUE/B ELGIE-Tel.+32 22991111VERSION HISTORYDateVersion notes17Aug2023First Publication270ct2023The following corrections were made:Updates in section 6.3(reporting template).Various typos and references corrected.21NoV2023Correction on de minimis rule.8Dec2023The following corrections were made:Clarifications in section 4.3(Transitional period),in particularsections 4.3.4(Reporting periods)and 4.3.6(Inward Processing)Clarifications in section 5.4.3(hydrogen)to include otherproduction routes,to Figure 5-6(Sintered ore)and to Figure 5-11(Crude steel-Basic oxygen steelmaking).The inclusion of equation reference numbers,in section 6.1.4 thatrefer to the Implementing Regulation (EU)2023/1773.Clarification in section 6.2.2 (Reporting the quality of certaingoods imported).In section 7 correction to the EFTA exemption rule.Deletion of the Annex on Default Values,as this information canbe found on the European Commission's dedicated website forthe CBAM.26Mar2024The following corrections were made:Clarification on reporting duties in section 3,footnote 5.Reference corrected in section 6.2(Implementing Regulationreferences).Reference corrected (Directive 2003/87/EC)in section 6.2.3,footnote 64.Reference corrected (Annex III of the ImplementingRegulation)in Annex B list of definitions,"actual emissions".Typos corrected in Annex B list of definitions,"reportingdeclarant'”.Deletion of duplicated entry in Annex B,list of definitions,“recommended improvements'”.