CBAM inward processing allows companies importing CBAM-covered goods for processing to defer CBAM obligations until the final product is released for free circulation in the EU. This article explains when CBAM applies under inward processing, how reporting works, and the operational and compliance implications for importers.
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CBAM data collection is one of the most challenging aspects of compliance for importers.
The complexity comes not only from reporting requirements, but from gathering accurate data across suppliers, validating it, and ensuring consistency across shipments and reporting periods. For many businesses, this creates pressure on internal teams and compliance workflows.
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