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.