TaxTMI 
TaxTMI 
Dear All
Our Europian customer insist to Provide Carbon Border Adjustment Mechanism declaration for our Exports products . What the procedures to give this Declaration? Please explain
Carbon Border Adjustment Mechanism
25 Jun 2026 
2 Replies 
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CBAM declaration reporting places the filing burden on the EU importer, while exporters must provide verified emissions data.
An Indian exporter is generally not required to file the CBAM declaration directly with EU authorities; the reporting obligation rests with the EU importer or authorised CBAM declarant. The exporter's role is to supply accurate and verifiable data on the embedded greenhouse gas emissions of the exported goods so that the importer can complete its reporting obligations. The required information concerns direct emissions, indirect emissions, and supporting records used to calculate embedded emissions for each CBAM-covered product. (AI Summary)
An Indian exporter is generally not required to file the CBAM declaration directly with EU authorities; the reporting obligation rests with the EU importer or authorised CBAM declarant. The exporter's role is to supply accurate and verifiable data on the embedded greenhouse gas emissions of the exported goods so that the importer can complete its reporting obligations. The required information concerns direct emissions, indirect emissions, and supporting records used to calculate embedded emissions for each CBAM-covered product. (AI Summary)