{"$schema":"https://json-schema.org/draft/2020-12/schema","title":"CBAM Quarterly Report (Regulation (EU) 2023/956 + Implementing Regulation (EU) 2023/1773)","description":"Quarterly CBAM report filed by the reporting declarant via the CBAM Transitional Registry pursuant to Art. 35 Regulation (EU) 2023/956 and the detailed reporting obligations set out in Commission Implementing Regulation (EU) 2023/1773. Covers imports into the EU customs territory of Annex I goods (cement, electricity, fertilisers, iron and steel, aluminium, hydrogen and certain downstream products identified by their CN code). During the transitional period (1 Oct 2023 - 31 Dec 2025) only reporting obligations apply; the financial obligation to surrender CBAM certificates starts on 1 Jan 2026 (Art. 36 Reg. (EU) 2023/956). Indirect embedded emissions must be reported for cement, fertilisers, aluminium and hydrogen per Annex IV Reg. (EU) 2023/956.","type":"object","required":["declarant","period","imports","totals"],"additionalProperties":false,"properties":{"declarant":{"type":"object","description":"Reporting declarant identified per Art. 2(36) and Art. 5 Regulation (EU) 2023/956. Where the importer is established in a Member State and lodges the customs declaration in its own name and for its own account, it is the reporting declarant; otherwise it is the indirect customs representative.","required":["name","eori","address","country_code","authorised_declarant","contact_name","contact_email"],"additionalProperties":false,"properties":{"name":{"type":"string","minLength":1},"eori":{"type":"string","minLength":1,"description":"Economic Operators Registration and Identification number assigned under Art. 9 Regulation (EU) 952/2013 (Union Customs Code)."},"address":{"type":"string","minLength":1},"country_code":{"type":"string","pattern":"^[A-Z]{2}$","description":"ISO 3166-1 alpha-2 code of the Member State of establishment."},"authorised_declarant":{"type":"boolean","description":"True once the declarant has obtained the status of authorised CBAM declarant under Art. 5 Reg. (EU) 2023/956 (required from 1 Jan 2026). During the transitional period reporting declarants file via the Transitional Registry without this status."},"contact_name":{"type":"string","minLength":1},"contact_email":{"type":"string","format":"email"}}},"period":{"type":"object","description":"Reporting quarter. Quarterly reports are due within one month after the end of the quarter (Art. 35(1) Reg. (EU) 2023/956).","required":["year","quarter"],"additionalProperties":false,"properties":{"year":{"type":"integer","minimum":2023,"maximum":2100},"quarter":{"type":"integer","minimum":1,"maximum":4}}},"imports":{"type":"array","minItems":1,"description":"One entry per CN code x country of origin x production installation imported during the quarter.","items":{"$ref":"#/$defs/import_line"}},"totals":{"type":"object","description":"Aggregated quarterly totals across all import lines.","required":["total_direct_emissions","total_indirect_emissions","currency"],"additionalProperties":false,"properties":{"total_direct_emissions":{"type":"number","minimum":0,"description":"Sum of embedded direct emissions across all imports, in tCO2e."},"total_indirect_emissions":{"type":"number","minimum":0,"description":"Sum of embedded indirect emissions across all imports, in tCO2e. Only applicable to cement, fertilisers, aluminium and hydrogen per Annex IV Reg. (EU) 2023/956."},"total_carbon_price_paid":{"type":"number","minimum":0,"description":"Sum of the carbon price effectively paid in the country of origin across all imports, expressed in the reporting currency."},"currency":{"type":"string","pattern":"^[A-Z]{3}$","description":"ISO 4217 currency code used for the carbon-price totals."}}},"filed_on":{"type":"string","format":"date","description":"Date of filing in the CBAM Transitional Registry."},"reference":{"type":"string","description":"Registry-assigned reference of the filed report."}},"$defs":{"import_line":{"type":"object","required":["cn_code","goods_description","country_of_origin","installation","quantity","unit","embedded_emissions_direct","determination_method"],"additionalProperties":false,"properties":{"cn_code":{"type":"string","pattern":"^[0-9]{8}$","description":"8-digit Combined Nomenclature code of the imported Annex I good."},"goods_description":{"type":"string","minLength":1,"description":"Plain-language description of the goods."},"country_of_origin":{"type":"string","minLength":2,"description":"Country of origin of the goods (ISO 3166-1 alpha-2 code or full country name)."},"installation":{"type":"object","description":"Production installation where the goods were manufactured (Art. 3(31) Reg. (EU) 2023/956).","required":["name","country"],"additionalProperties":false,"properties":{"name":{"type":"string","minLength":1},"country":{"type":"string","minLength":2,"description":"Country in which the installation is located (ISO alpha-2 or full name)."},"unique_id":{"type":"string","description":"Unique identifier assigned to the installation in the CBAM Registry where available."}}},"quantity":{"type":"number","exclusiveMinimum":0,"description":"Net quantity of the goods imported during the quarter."},"unit":{"type":"string","enum":["tonnes","MWh"],"description":"Unit of the quantity: tonnes for goods, MWh for electricity (CN 2716 00 00)."},"embedded_emissions_direct":{"type":"number","minimum":0,"description":"Embedded direct emissions attributable to the imported goods, in tCO2e, determined per Annex IV Reg. (EU) 2023/956."},"embedded_emissions_indirect":{"type":"number","minimum":0,"description":"Embedded indirect emissions in tCO2e. Required for cement, fertilisers, aluminium and hydrogen per Annex IV Reg. (EU) 2023/956; may be omitted for iron and steel during the transitional period."},"determination_method":{"type":"string","enum":["actual","default_values","equivalent_system"],"description":"Method used to determine embedded emissions: 'actual' = monitored at the installation; 'default_values' = Commission default values (permitted until 31 Jul 2024 and in residual cases thereafter); 'equivalent_system' = carbon-pricing or monitoring system of a third country accepted as equivalent under Art. 7(6) Reg. (EU) 2023/956."},"carbon_price_paid":{"type":"object","description":"Carbon price effectively paid in the country of origin for the embedded emissions of the imported goods, where such a price is eligible for deduction under Art. 9 Reg. 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