The CBAM reports are submitted in the CBAM declarant portal no later than one month after the end of each quarter, i.e. no later than 31/01/, 30/04/, 31/07/ and 31/10/ of the years 2024 and 2025 and 31/01/2026, if CBAM goods were imported in the respective quarter. A CBAM report that has already been submitted can still be corrected up to two months after the end of the reporting quarter.

In view of the difficulty of setting up monitoring, reporting and verification systems in good time, Article 9(2) of the CBAM Implementing Regulation (EU) 2023/1773 allows a longer period for corrections to the first two quarterly reports, namely until 31/07/2024.