Contents
2.Where the authorised CBAM declarant in the CBAM declaration referred to in Article 6 of Regulation (EU) 2023/956 includes information of the bill of discharge, the competent authority or the Commission may request the customs authorities to validate the submitted bill of discharge in the following cases:
(a)where there is a reasonable basis to consider that the information may be incorrect; or
(b)on the basis of a risk-assessment.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.