Our Indian company has an EU branch office. Can the branch be the authorised CBAM declarant?
Only if the branch counts as a 'person' under Article 3(18) of the CBAM Regulation. EU CBAM Q&A 7.4: if it does not, and shares the parent's EORI number, neither the Indian parent nor the branch can be authorised, and an indirect customs representative must act. If it does, it applies in its own country.
The two cases in Q&A 7.4
- Branch is not a 'person' under Article 3(18) and shares the parent's EORI: neither parent nor branch can be an authorised CBAM declarant. An indirect customs representative has to be appointed.
- Branch, such as a registered office, meets the 'person' definition: it applies for declarant status to the competent authority of the EU country where it is established.
The EORI number does not decide the country
Q&A 1.20: there is one EORI number per economic operator, and the annual declaration must use the EORI given to customs. But the authority responsible is the one in the Member State of establishment, under Article 17(1), not the country that issued the EORI.
Settle these before the first shipment
- Get written advice from EU customs or legal counsel on whether your branch meets the Article 3(18) definition. It turns on its legal status, not on having an office.
- Decide who lodges the customs declaration. CBAM obligations sit with whoever puts the CBAM account number in it.
- If the branch does not qualify, appoint an indirect customs representative who agrees to act as declarant. Only one can act for the goods on one customs declaration.
- Check annual volume: imports of 50 tonnes or less a year are exempt.
What the declarant will need from India
Embedded emissions per tonne for each CN code, the installation details, and a verification report if actual figures are used. Without them the declarant must use default values with their mark-up.
What Senseible does here
Senseible prepares the installation's embedded emissions from your records for whoever acts as declarant. 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. Senseible 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.