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    <description>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&#039;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.</description>
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