Abstract
EU sustainability requirements, including the latest known as the Carbon Border Adjustment Mechanism (CBAM), take the practical form of data requirements passed from the EU importer to the manufacturer of goods in a non-EU country. The new laws raise many questions, the first being who in the company (both importing and manufacturing) is responsible for compliance. In the case of CBAM, Customs play an important role, so eyes turn first to the customs specialist. Let's take a look at whether this is really the right position to be in charge of CBAM compliance. EU, Carbon Border Adjustment Mechanism (CBAM), customs
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