Recital (8)

For the purposes of legal certainty, it is appropriate to expressly provide that where an indirect customs representative acts as an authorised CBAM declarant on behalf of an importer, the indirect customs representative should be subject to the obligations applicable to that importer pursuant to Regulation (EU) 2023/956, in particular the obligation to submit a CBAM declaration in respect of the goods imported by the indirect customs representative on behalf of that importer and to surrender the CBAM certificates in respect of emissions embedded in those goods. As a result, in the event of non-compliance, it should be the indirect customs representative that is subject to penalties under Regulation (EU) 2023/956. However, the indirect customs representative should not be subject to penalties where an indirect customs representative acting on behalf of an importer established in a Member State has not agreed to act as an authorised CBAM declarant.