Recital (7)

To ensure that the derogation is sufficiently targeted, the single mass-based threshold should apply to each importer, including those importers with the status of authorised CBAM declarant. For that purpose, imports of an importer should be taken into account irrespective of whether they have been declared by the importer itself or an indirect customs representative. The indirect customs representative, due to the nature of its activity and the related obligations under Regulation (EU) 2023/956, should always be required to obtain the status of an authorised CBAM declarant prior to acting on behalf of an importer in respect of goods listed in Annex I to Regulation (EU) 2023/956. Where an importer represented by one or more indirect customs representatives has exceeded the single mass-based threshold, each indirect customs representative that is acting as an authorised CBAM declarant should submit a CBAM declaration in respect of the goods imported into the customs territory of the Union by that indirect customs representative, including any goods below the single mass-based threshold, for those represented importers that have exceeded the single mass-based threshold, and should surrender the number of CBAM certificates which correspond to emissions embedded in those goods.