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CBAM
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.