The Role of Authorised Declarants for Indian Exports to the EU

Key Takeaways

• Legal Liability: The EU Importer (Declarant) is legally liable for the CBAM report, not the Indian Exporter.
• Relationship: You must empower your declarant with data, or they will drop you as a supplier.
• Indirect Customs Representatives: Required for importers not established in the EU.

Introduction

"Who actually files the report?" This is the most common question from Indian exporters. The answer is simple: Not You. The "Authorised Declarant" is an EU-based entity (usually the buyer or a customs representative) responsible for surrendering CBAM certificates. However, their ability to file depends 100% on the data you send them.

Who is the Authorised Declarant?

1. The Importer: If they are established in an EU Member State.
2. The Indirect Customs Representative: If the importer is not EU-based (e.g., a Swiss company importing into Germany), they must hire a bonded representative.

The Data Handshake

• Your Job: Calculate specific embedded emissions ($tCO2e/t$) and generate the communication XML/Excel.
• Their Job: Validate the data (sanity check), aggregate it with other imports, and file it in the CBAM Transitional Registry.

why "Default Values" Hurt the Declarant

If you provide no data, the Declarant must use Penalty Default Values.

• Result: The tax liability is highest.
• Reaction: The Declarant pays more tax $\rightarrow$ They deduct it from your invoice OR they switch to a supplier who provides actual data (lowering their tax).
• Market Share: "Data-rich" exporters are becoming "Preferred Suppliers."

2025-2026 Regulatory Impact for India

• Liability Clauses: We are seeing EU buyers insert clauses in contracts: "Refusal to provide CBAM data constitutes a material breach of contract."
• Action: Review your sales contracts. Ensure you are not signing unlimited liability for "CBAM compliance errors" unless you are sure of your data.

Frequently Asked Questions

Q: Can I register as a Declarant?

A: Only if you have an EU subsidiary. A pure Indian entity cannot be a Declarant.

Q: My buyer is asking for confidential process data.

A: You can share sensitive data directly with the EU Commission via the registry to protect IP, while giving the Declarant only the aggregate numbers needed for the tax calculation.

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