If our EU buyer uses a direct customs representative, who carries the CBAM obligations?
Your EU buyer does. EU CBAM Q&A 7.3: obligations lie with whoever put the CBAM account number in the customs declaration, and an importer using a direct customs representative remains the CBAM declarant and remains liable. Only an indirect representative can carry the obligations instead.
Direct and indirect, in one line each
- Direct representative: lodges the customs declaration in the importer's name. The importer stays the CBAM declarant and stays liable.
- Indirect representative: lodges it in its own name for the importer and, as authorised declarant, carries the CBAM obligations. For an importer not established in the EU, this is the only route.
Helpers do not take the liability
Q&A 7.3 lets importers use service providers to prepare and submit CBAM documents, and Q&A 7.1 lets a declarant delegate the technical submission. Neither moves the legal responsibility. Under Q&A 1.16, the authority deals with the authorised declarant and may impose penalties on it.
What it means for you as the supplier
- Send your emissions data to the party whose CBAM account number goes on the customs declaration, usually your buyer. A broker acting as direct representative is not that party.
- Ask your buyer to confirm in writing who the authorised declarant is for your goods.
- If the broker acts as indirect representative, it is the declarant, and it may ask you for data directly.
Why buyers ask so many questions
A buyer that stays liable carries the risk of a wrong figure. Expect it to ask for your verification report, installation details and the CN codes behind each shipment, and to check them before it declares.
What Senseible does here
Senseible prepares the embedded emissions your buyer needs, from your records. We build it from your records, check every figure in-house, and an accredited verifier we partner with signs it off. Have your own verifier? Send it to them. It does not act as declarant or file CBAM declarations.
Sources: European Commission, CBAM Questions and Answers (last updated 15 October 2026)
Last reviewed 2026-11-01.