{"id":23145,"date":"2024-06-12T14:26:34","date_gmt":"2024-06-12T12:26:34","guid":{"rendered":"https:\/\/www.tandemhse.com\/cbam-declaration-of-imported-products-tandem-hse\/"},"modified":"2026-10-01T12:20:00","modified_gmt":"2026-10-01T10:20:00","slug":"cbam-declaration-of-imported-products-tandem-hse","status":"publish","type":"page","link":"https:\/\/www.tandemhse.com\/en\/cbam-declaration-of-imported-products-tandem-hse\/","title":{"rendered":"CBAM &#8211; Declaration of imported products | Tandem HSE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"23145\" class=\"elementor elementor-23145 elementor-20587\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec42417 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ec42417\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-1e84a4a\" data-id=\"1e84a4a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8176c9f elementor-hidden-tablet elementor-hidden-phone elementor-widget elementor-widget-image\" data-id=\"8176c9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.tandemhse.com\/en\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"154\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/04\/NUEVA-IDENTIDAD-600-x-154-px-1.png\" class=\"attachment-full size-full wp-image-24949\" alt=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/04\/NUEVA-IDENTIDAD-600-x-154-px-1.png 600w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/04\/NUEVA-IDENTIDAD-600-x-154-px-1-300x77.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-e274fa6\" data-id=\"e274fa6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1db782a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1db782a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c9740ca\" data-id=\"c9740ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a21eb14 elementor-widget elementor-widget-wpml-language-switcher\" data-id=\"a21eb14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"wpml-language-switcher.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wpml-elementor-ls\">\n<div role=\"navigation\" aria-label=\"Language Switcher\" class=\"wpml-ls-statics-footer wpml-ls wpml-ls-legacy-list-horizontal\">\n\t<ul><li class=\"wpml-ls-slot-footer wpml-ls-item wpml-ls-item-es wpml-ls-first-item wpml-ls-item-legacy-list-horizontal\">\n\t\t\t\t<a href=\"https:\/\/www.tandemhse.com\/\" hreflang=\"es\" lang=\"es\" class=\"wpml-ls-link\" aria-label=\"Switch to Espa\u00f1ol\" title=\"Switch to Espa\u00f1ol\">\n\t\t\t\t\t                                    <img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.tandemhse.com\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/es.png\"\n            alt=\"\"\n            loading=\"lazy\"\n            width=18\n            height=12\n    \/><span class=\"wpml-ls-native\">Espa\u00f1ol<\/span><\/a>\n\t\t\t<\/li><li class=\"wpml-ls-slot-footer wpml-ls-item wpml-ls-item-en wpml-ls-current-language wpml-ls-last-item wpml-ls-item-legacy-list-horizontal\">\n\t\t\t\t<a href=\"https:\/\/www.tandemhse.com\/en\/\" hreflang=\"en\" lang=\"en\" class=\"wpml-ls-link\" aria-current=\"page\" aria-label=\"Switch to English\" title=\"Switch to English\">\n\t\t\t\t\t                                    <img decoding=\"async\"\n            class=\"wpml-ls-flag\"\n            src=\"https:\/\/www.tandemhse.com\/wp-content\/plugins\/sitepress-multilingual-cms\/res\/flags\/en.png\"\n            alt=\"\"\n            loading=\"lazy\"\n            width=18\n            height=12\n    \/><span class=\"wpml-ls-native\">English<\/span><\/a>\n\t\t\t<\/li><\/ul>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-8329af6\" data-id=\"8329af6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2018f1f elementor-widget elementor-widget-text-editor\" data-id=\"2018f1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: right;\"><b style=\"background-color: initial;\">+ 34 934 18 19 12<\/b><\/p>\n<p style=\"text-align: right;\">tandem@tandemhse.com<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9b61bf elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"a9b61bf\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20c6206\" data-id=\"20c6206\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[],&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d1c291c elementor-widget elementor-widget-text-editor\" data-id=\"d1c291c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl elementor-inline-editing pen\" style=\"color: #54595f; line-height: 1.5em; font-size: 39px; font-family: Assistant, roboto; background-color: #ffffff; text-align: center;\" data-elementor-setting-key=\"title\" data-pen-placeholder=\"Teclea aqu\u00ed...\"><strong>Do you have to declare your imported goods?<\/strong><\/h2>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9b2d596 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9b2d596\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3105f2f\" data-id=\"3105f2f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cb685ec elementor-widget elementor-widget-heading\" data-id=\"cb685ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Everything Your Company Needs to Know About the CBAM Regulation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-565275c elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"565275c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-49cb4c0\" data-id=\"49cb4c0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ad9e5f3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad9e5f3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-677e7f4\" data-id=\"677e7f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22bfeff elementor-widget elementor-widget-heading\" data-id=\"22bfeff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><b>What is it?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d13706 elementor-widget elementor-widget-text-editor\" data-id=\"4d13706\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CBAM (Carbon Border Adjustment Mechanism) is the European Union\u2019s tool designed to ensure that imported products bear a carbon cost equivalent to that required of European producers.<\/p><p>Its legal basis is found in Regulation (EU) 2023\/956, which establishes the CBAM, and in Implementing Regulation (EU) 2023\/1773, which exclusively governed the transitional period (2023\u20132025).<\/p><p>Regulation (EU) 2023\/956 was significantly amended by Regulation (EU) 2025\/2083 (\u201cOmnibus Package\u201d), effective as of October 20, 2025, which streamlines the CBAM in preparation for the final regime. For this final regime, the calculation methodology and default values no longer depend on Regulation (EU) 2023\/1773, but rather on a new series of regulations from 2025 \u2014 including Implementing Regulation (EU) 2025\/2547 (calculation methodology) and Implementing Regulation (EU) 2025\/2621 (default values).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-965b16e elementor-widget elementor-widget-heading\" data-id=\"965b16e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><b> What are your objectives?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4a14ff1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a14ff1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-abcbe01\" data-id=\"abcbe01\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4beea04 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"4beea04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/elementor\/thumbs\/89-rlsspnzcimkwp6ehab1d8fnouhz1qlchgi3kcp2erg.png\" title=\"89\" alt=\"89\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-936451d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"936451d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Prevent carbon leakage.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-cd51c33\" data-id=\"cd51c33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-274d218 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"274d218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/elementor\/thumbs\/90-rlsspox6pgm70sd44tfzsxf5fvueyag7smr1tz10l8.png\" title=\"90\" alt=\"90\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5b5d2 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"6d5b5d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Level the playing field between European producers and those in third countries.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-b8b258b\" data-id=\"b8b258b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a4a7825 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a4a7825\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/elementor\/thumbs\/91-rlssppv0wanhcebqzbumdf6m19ps5zjy4rejb8zmf0.png\" title=\"91\" alt=\"91\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5365f2d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5365f2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Encourage global decarbonization.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-27859d8\" data-id=\"27859d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0136da6 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"0136da6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/elementor\/thumbs\/92-rlsspnzcimkwp6ehab1d8fnouhz1qlchgi3kcp2erg.png\" title=\"92\" alt=\"92\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a216f0d elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a216f0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Complement the European ETS by adjusting for embedded carbon in imports.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6dddf60 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6dddf60\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e156e91\" data-id=\"e156e91\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9482732 elementor-widget elementor-widget-spacer\" data-id=\"9482732\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f3f694 elementor-widget elementor-widget-heading\" data-id=\"2f3f694\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><b>To whom does CBAM apply?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d2c7fc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"2d2c7fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Any company that imports products listed in Annex I of Regulation 2023\/956.<\/li><li>Goods brought into the EU customs territory, continental shelves, and offshore structures.<\/li><li>Importers established in the EU and those not established in the EU (through an indirect representative).<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1c90103\" data-id=\"1c90103\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-beef347 elementor-widget elementor-widget-toggle\" data-id=\"beef347\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2001\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2001\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Exceptions<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2001\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2001\"><ul><li>Military activities.<\/li><li>Countries fully integrated into the ETS: Iceland, Liechtenstein, Norway, and Switzerland.<\/li><li>Excluded territories: Ceuta, Melilla, Livigno, B\u00fcsingen, Helgoland.<br \/>Electricity imported from fully integrated grids.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2002\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2002\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Exceptions Based on the CBAM Implementation Period<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2002\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2002\"><p><span style=\"text-decoration: underline;\">Transitional Period (2023\u20132025)<\/span><\/p><ul><li>Does not apply to shipments whose total value per DUA does not exceed \u20ac150. (Art. 2.3).<br \/>(\u201cOne shipment = one DUA\u201d).<\/li><\/ul><p><span style=\"text-decoration: underline;\">Permanent Period (starting in 2026)<\/span><\/p><p>Imports of CBAM products totaling less than 50 metric tons per year are exempt.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9238a48 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9238a48\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c5cb69d\" data-id=\"c5cb69d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cbf27d3 elementor-widget elementor-widget-heading\" data-id=\"cbf27d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">What kind of products are subject to CBAM?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6167836 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6167836\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ed6761d\" data-id=\"ed6761d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-624ad1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"624ad1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-cd4493e\" data-id=\"cd4493e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-819358b elementor-widget elementor-widget-image\" data-id=\"819358b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"165\" height=\"300\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-165x300.png\" class=\"attachment-medium size-medium wp-image-27198\" alt=\"cbam\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-165x300.png 165w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam.png 351w\" sizes=\"(max-width: 165px) 100vw, 165px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b51a547\" data-id=\"b51a547\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-210412f elementor-widget elementor-widget-toggle\" data-id=\"210412f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3461\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-3461\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Iron & Steel<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3461\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-3461\"><ol><li><strong>Subheading 26011200<\/strong><br \/>Includes iron ores and their concentrates, except for roasted pyrite and sintered ores.<br \/><br \/><\/li><li><strong>Chapter 72 \u2014 Iron and Steel Castings<\/strong><\/li><\/ol><p>This chapter covers numerous steel products subject to CBAM. Among them:<\/p><ol><li><strong>7201<\/strong> \u2013 Pig iron in ingots, blocks, or other primary forms.<\/li><li><strong>7202<\/strong> \u2013 Ferroalloys (except those specifically excluded).<\/li><li><strong>7203<\/strong> \u2013 Iron obtained by direct reduction; sponge iron and similar products; iron with a purity of \u2265 99.94%.<\/li><li><strong>7204<\/strong> \u2013 Waste, scrap, and ingots obtained from their remelting.<\/li><li><strong>7205<\/strong> \u2013 Iron or steel shot and powder.<\/li><li><strong>7206<\/strong> \u2013 Intermediate products of iron or steel.<\/li><li><strong>7207<\/strong> \u2013 Semi-finished products of iron or steel in various forms.<\/li><li><strong>7208<\/strong> \u2013 Hot-rolled, uncoated products of non-alloy steel, with a width of \u2265 600 mm.<\/li><li><strong>7209<\/strong> \u2013 Cold-rolled, uncoated products of non-alloy steel, with a width of \u2265 600 mm.<\/li><li><strong>7210<\/strong> \u2013 Coated (galvanized, etc.) rolled products of non-alloy steel, with a width of \u2265 600 mm.<\/li><li><strong>7211<\/strong> \u2013 Rolled products of non-alloy steel with a width of less than 600 mm, uncoated or coated.<\/li><li><strong>7212<\/strong> \u2013 Coated rolled products of non-alloy steel, with a width of less than 600 mm.<\/li><li><strong>7213<\/strong> \u2013 Wire of iron or non-alloy steel.<\/li><li><strong>7214<\/strong> \u2013 Bars of iron or non-alloy steel, rolled, extruded, or forged.<\/li><li><strong>7215<\/strong> \u2013 Other bars and profiles of iron or non-alloy steel.<\/li><li><strong>7216<\/strong> \u2013 Shapes of iron or non-alloy steel not included in other headings.<\/li><li><strong>7217<\/strong> \u2013 Wire of iron or non-alloy steel.<\/li><li><strong>7218<\/strong> \u2013 Stainless steel in primary or intermediate forms<\/li><li><strong>7219<\/strong> \u2013 Stainless steel flat-rolled products with a width of \u2265 600 mm.<\/li><li><strong>7220<\/strong> \u2013 Stainless steel flat-rolled products with a width of &lt; 600 mm.<\/li><li><strong>7221<\/strong> \u2013 Stainless steel wire.<\/li><li><strong>7222<\/strong> \u2013 Stainless steel bars and profiles.<\/li><li><strong>7223<\/strong> \u2013 Stainless steel wire.<\/li><li><strong>7224<\/strong> \u2013 Alloy steels in ingots or primary forms (including intermediate forms).<\/li><li><strong>7225<\/strong> \u2013 Alloy steel rolled products with a width of \u2265 600 mm.<\/li><li><strong>7226<\/strong> \u2013 Alloy steel rolled products with a width of less than 600 mm.<\/li><li><strong>7227<\/strong> \u2013 Alloy steel wire.<\/li><li><strong>7228<\/strong> \u2013 Bars, shapes, and perforated tubes of alloy or unalloyed steel.<\/li><li><strong>7229<\/strong> \u2013 Alloy steel wire.<\/li><\/ol><p><strong>Supplementary Headings of Chapter 73<\/strong><\/p><ol><li><strong>CN 7301<\/strong> \u2013 Rails, metal ties, welded sections, and similar products for railway infrastructure.<\/li><li><strong>CN 7302<\/strong> \u2013 Railway track components: switches, guard rails, plates, ties, and other structural elements.<\/li><li><strong>CN 7303.00<\/strong> \u2013 Tubes and hollow sections of cast iron or steel.<\/li><li><strong>CN 7304<\/strong> \u2013 Seamless tubes of iron or steel.<\/li><li><strong>CN 7305<\/strong> \u2013 Longitudinally welded large-diameter tubes (&gt; 406.4 mm).<\/li><li><strong>CN 7306<\/strong> \u2013 Spiral-welded or straight-welded tubes, in various configurations.<\/li><li><strong>CN 7307<\/strong> \u2013 Pipe fittings: couplings, elbows, sleeves, and connectors.<\/li><li><strong>CN 7308<\/strong> \u2013 Steel structures and parts of structures (bridges, frames, panels, railings, etc.).<\/li><li><strong>CN 730900<\/strong> \u2013 Tanks and containers of iron or steel \u2264 300 l, without special lining or insulation.<\/li><li><strong>CN 7310<\/strong> \u2013 Barrels, drums, cans, and similar containers \u2264 300 l.<\/li><li><strong>CN 731100<\/strong> \u2013 Containers for compressed or liquefied gases.<\/li><li><strong>CN 7318<\/strong> \u2013 Steel fasteners and fastening elements: screws, nuts, washers, pins, etc.<\/li><li><strong>CN 7326<\/strong> \u2013 Other iron or steel articles: mechanical parts, discs, brackets, springs, etc.<\/li><\/ol><p><strong>Exclusions from the CBAM Scope (Iron and Steel)<\/strong><\/p><ul><li>72022000 \u2013 Ferrosilicon<\/li><li>72023000 \u2013 Ferrosilicomanganese<\/li><li>72023010 \u2013 Ferrosilicomanganese (specific heading)<\/li><li>72023090 \u2013 Other ferrosilicomanganese<\/li><li>72024100 \u2013 Ferrosilicon-chromium<\/li><li>72024900 \u2013 Other ferrochromium<\/li><li>72025000 \u2013 Ferrosilicon-chromium<\/li><li>72026000 \u2013 Ferrosilicon-molybdenum<\/li><li>72027000 \u2013 Ferrosilicon-tungsten<\/li><li>72028000 \u2013 Ferrosilicon-titanium<\/li><li>72029100 \u2013 Ferrosilicon-magnesium<\/li><li>72029200 \u2013 Ferrosilicon-calcium<\/li><li>72029300 \u2013 Ferronickel<\/li><li>72029900 \u2013 Other ferroalloys, not elsewhere classified<\/li><li>7204200 \u2013 Iron or steel scrap and ingots made from it.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3462\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-3462\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Cement<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3462\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-3462\"><ol><li><strong>CN 25070080<\/strong> \u2013 Kaolinitic clays other than kaolin. Uncalcined clays under this code are considered to have implicit zero emissions; however, they must be reported in the MAFC report without the need for additional information from the manufacturer.<\/li><li><strong>CN 25231000<\/strong> \u2013 Unground cement and clinker.<\/li><li><strong>CN 25232100<\/strong> \u2013 White Portland cement, including artificially colored varieties.<\/li><li><strong>CN 25232900<\/strong> \u2013 Other Portland cements.<\/li><li><strong>CN 25233000<\/strong> \u2013 Aluminous cements.<\/li><li><strong>CN 25239000<\/strong> \u2013 Other hydraulic cements.<\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3463\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-3463\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Aluminium<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3463\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-3463\"><ul><li><strong>CN 7601<\/strong> \u2013 Unwrought aluminum.<\/li><li><strong>CN 7603<\/strong> \u2013 Powders and flakes.<\/li><li><strong>CN 7604<\/strong> \u2013 Bars and profiles.<\/li><li><strong>CN 7605<\/strong> \u2013 Wire.<\/li><li><strong>CN 7606<\/strong> \u2013 Sheets and strips with a thickness &gt; 0.2 mm.<\/li><li><strong>CN 7607<\/strong> \u2013 Thin sheets with a thickness of \u2264 0.2 mm (excluding the backing).<\/li><li><strong>CN 7608<\/strong> \u2013 Aluminum tubes.<\/li><li><strong>CN 76090000<\/strong> \u2013 Aluminum pipe fittings (connectors, couplings, etc.).<\/li><li><strong>CN 7610<\/strong> \u2013 Aluminum structures and parts of structures for construction.<\/li><li><strong>CN 76110000<\/strong> \u2013 Tanks for compressed or liquefied gas \u2264 300 l.<\/li><li><strong>CN 7612<\/strong> \u2013 Metal containers and receptacles \u2264 300 l, with or without lining.<\/li><li><strong>CN 76130000<\/strong> \u2013 Containers for liquefied or compressed gas.<\/li><li><strong>CN 7614<\/strong> \u2013 Aluminum electrical conductors and cables.<\/li><li><strong>CN 7616<\/strong> \u2013 Other manufactured articles: fasteners, screws, clamps, rings, etc.<\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3464\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-3464\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Fertilizers<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3464\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-3464\"><div><ol><li><strong>CN 28080000<\/strong> \u2013 Nitric acid and sulfonitric acid.<\/li><li><strong>CN 2814<\/strong> \u2013 Anhydrous ammonia or ammonia in aqueous solution.<\/li><li><strong>CN 28342100<\/strong> \u2013 Potassium nitrates.<\/li><li><strong>CN 3102<\/strong> \u2013 Mineral or chemical nitrogen fertilizers.<\/li><li><strong>CN 3105<\/strong> \u2013 Fertilizers containing two or three primary nutrients (N, P, K), as well as fertilizers in tablet form or in packages weighing \u2264 10 kg.<\/li><\/ol><p><strong>Exclusion:<\/strong><\/p><ul><li><strong>31056000<\/strong> \u2013 Fertilizers containing only phosphorus and potassium<\/li><\/ul><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3465\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-3465\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Electricity<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3465\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-3465\"><ol><li><p><strong>CN 27160000<\/strong><\/p><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-3466\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-3466\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Hydrogen<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-3466\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-3466\"><ol><li><p><strong>CN 28041000<\/strong><\/p><\/li><\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b2744b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2744b5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-44daf8b\" data-id=\"44daf8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f547163 elementor-widget elementor-widget-heading\" data-id=\"f547163\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\"><b>What is the CN Code?<\/b><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14421cf elementor-widget elementor-widget-text-editor\" data-id=\"14421cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CBAM is linked to the CN Code (Nomenclature Code) to identify the products that are subject to this mechanism.<\/p>\n<p>The Combined Nomenclature (CN) is the eight-digit code system of the European Union, which includes the Harmonised System (HS) Code together with other EU-specific subdivisions. The CN Code is used to refer to the tariff code of a product, playing a crucial role in the identification and classification of products in international trade.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9752243 elementor-widget elementor-widget-image\" data-id=\"9752243\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"703\" height=\"435\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/LP-CBAM-english-2_edited.png\" class=\"attachment-large size-large wp-image-27200\" alt=\"CBAM\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/LP-CBAM-english-2_edited.png 703w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/LP-CBAM-english-2_edited-300x186.png 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc7653 elementor-widget elementor-widget-spacer\" data-id=\"1cc7653\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c17c739 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c17c739\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f3b3c10\" data-id=\"f3b3c10\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbf86bd elementor-widget elementor-widget-heading\" data-id=\"dbf86bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">What are the implementation periods for this regulation?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-675c8fd elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"675c8fd\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-680660c\" data-id=\"680660c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2e127a2 elementor-widget elementor-widget-spacer\" data-id=\"2e127a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa3d08c elementor-widget elementor-widget-image\" data-id=\"fa3d08c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"468\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25-1024x468.png\" class=\"attachment-large size-large wp-image-27202\" alt=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25-1024x468.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25-300x137.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25-768x351.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25-1536x702.png 1536w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2026\/10\/cbam-25.png 1742w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-337e27c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"337e27c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c5ba8c1\" data-id=\"c5ba8c1\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3f418a elementor-widget elementor-widget-price-table\" data-id=\"a3f418a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tTRANSITIONAL PERIOD\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\t01\/10\/2023 - 31\/12\/2025\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__period elementor-typo-excluded\">Requirements:<\/span>\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-155c296\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tCBAM Transitional Registry\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-bec07d5\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tQuarterly emissions report (no payment required)\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7c87c43\" data-id=\"7c87c43\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f2042e5 elementor-widget elementor-widget-price-table\" data-id=\"f2042e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tFINAL PERIOD\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\t01\/01\/2026 to 2034\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__period elementor-typo-excluded\">Requirements:<\/span>\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-155c296\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tApplication for Authorized Declarant Status\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-e974410\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tCBAM Registration\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-a9a1d56\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tPurchase of CBAM certificates\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-1b618c7\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAnnual CBAM declaration\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-aa7d7b7\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tSubmission of CBAM Certificates\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-5213e13\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tVerification by an External Agency\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1a921fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a921fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5ccc970\" data-id=\"5ccc970\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b38e0d elementor-align-center boton-rele elementor-widget elementor-widget-button\" data-id=\"8b38e0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f30151a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f30151a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2830de1\" data-id=\"2830de1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a59744f elementor-widget elementor-widget-heading\" data-id=\"a59744f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Who can be a declarant?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ddf5f3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3ddf5f3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1cd9f56\" data-id=\"1cd9f56\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-090f0e5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"090f0e5\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6ea568f\" data-id=\"6ea568f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-84dccfc elementor-widget elementor-widget-text-editor\" data-id=\"84dccfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>According to Regulation (EU) 2023\/956 and the 2025 amendments:<\/p><ol><li><strong>Importer established in the EU<\/strong><br \/>&#8211; Must apply for authorization before importing CBAM goods.<br \/><br \/><\/li><li><strong>Indirect customs<\/strong> <strong>representative<\/strong><br \/>&#8211; Required when the importer is not established in the EU.<br \/>\u00a0&#8211; May assume this role if authorized by the established importer.<br \/><br \/><\/li><li><strong>Indirect representative for \u201cde minimis\u201d importers (&lt; 50 metric tons)<\/strong><br \/>&#8211; Even if the importer is exempt, the representative must be authorized if they file customs declarations.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3499d58\" data-id=\"3499d58\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-afb736a elementor-widget elementor-widget-text-editor\" data-id=\"afb736a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/17.0.2\/svg\/274c.svg\" alt=\"\u274c\" title=\"\"><\/strong><strong> The following individuals may not act as declarants:<\/strong><\/p><ul><li>Direct customs representatives.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-835d4d1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"835d4d1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-82478f0\" data-id=\"82478f0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a75f61 elementor-widget elementor-widget-heading\" data-id=\"0a75f61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">Sanctions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba36fd5 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ba36fd5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f7521a7\" data-id=\"f7521a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-bddc88b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bddc88b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-147010c\" data-id=\"147010c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9c722a elementor-widget elementor-widget-price-table\" data-id=\"f9c722a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tTRANSITIONAL PERIOD\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\tOct 2023 \u2013 Dec 2025\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-155c296\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tDo not report your emissions.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-e8fcb93\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tFailure to submit the report by the deadline.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-966da82\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tSubmission of an incorrect or incomplete report without subsequent correction.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-92be9af\" data-id=\"92be9af\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cd5e5f4 elementor-widget elementor-widget-price-table\" data-id=\"cd5e5f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tFINAL PERIOD\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\tStarting in January 2026\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-155c296\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tFailure to submit the required number of CBAM certificates.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-9216ccc\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tImporting without being an authorized declarant and exceeding 50 metric tons per year (penalty on all emissions).\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-d1d21bd\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tIncorrect or incomplete annual declaration that has not been corrected.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-c10bb25\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tImporting goods without complying with CBAM obligations.\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-d26b175 elementor-widget elementor-widget-spacer\" data-id=\"d26b175\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c676187 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"c676187\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4c5429\" data-id=\"a4c5429\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6b175c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b175c1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9cdb90a\" data-id=\"9cdb90a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbd6ff4 elementor-widget elementor-widget-text-editor\" data-id=\"dbd6ff4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>In accordance with Article 26 of Regulation (EU) 2023\/956 and Article 16 of Regulation (EU) 2023\/1773, <strong>penalties will be imposed<\/strong> as of the Regulation\u2019s entry into force in <strong>October 2023<\/strong> on those who:<\/p><ol><li><strong>For authorized declarants<\/strong><br \/>If they fail to submit CBAM certificates by September 30, they will pay a penalty equivalent to the ETS excess emissions penalty: \u20ac100\/t CO\u2082e, indexed annually to the European consumer price index since 2012 (Article 26 of Regulation (EU) 2023\/956, in conjunction with Article 16 of Directive 2003\/87\/EC). Payment of the penalty does not exempt the party from the obligation to submit the outstanding allowances.<br \/><br \/><em>Example: An authorized reporter with 500 metric tons of CO\u2082e emissions who fails to surrender their allowances by September 30, 2027, faces a penalty of approximately 50,000 \u20ac (at the base rate of 100 \u20ac\/metric ton), without being released from the obligation to surrender the outstanding allowances.<br \/><br \/><\/em><\/li><li><strong>For NON-authorized importers<\/strong><br \/>If they exceed 50 metric tons without authorization, they pay a penalty calculated on the total imported emissions\u2014not just the excess\u2014at a rate that can be up to five times the standard rate. After paying, they are released from the obligation to report for that year.<br \/><br \/><em>Example: An unauthorized importer with 300 metric tons of CO\u2082e emissions could face a penalty ranging from \u20ac30,000 to \u20ac150,000, depending on the rate applied by the competent authority.<\/em><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71052b9 elementor-widget elementor-widget-image\" data-id=\"71052b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/02\/sanciones-cbam-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-21728\" alt=\"sanciones cbam\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/02\/sanciones-cbam-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/02\/sanciones-cbam-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/02\/sanciones-cbam-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/02\/sanciones-cbam.png 1000w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6beac0f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6beac0f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e3734a7\" data-id=\"e3734a7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aeb58e4 elementor-widget elementor-widget-heading\" data-id=\"aeb58e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">What are the data for the Calculation of Real Values?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6bd8e26 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6bd8e26\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-552fde2\" data-id=\"552fde2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33d53a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33d53a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e576450\" data-id=\"e576450\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b68f0ac elementor-widget elementor-widget-text-editor\" data-id=\"b68f0ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Required data: CN codes, identification of the production process, electricity consumption by stage, raw material consumption, and other relevant factors. Suppliers must report the methodology used to calculate emission factors.<\/p><p>When actual values are not available, default values are applied with a 10% surcharge in 2026, 20% in 2027, and 30% starting in 2028 (a fixed annual increase of 1% for fertilizers).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c78abe5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c78abe5\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a0f14ec\" data-id=\"a0f14ec\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5277ce6 elementor-widget elementor-widget-heading\" data-id=\"5277ce6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-large\">CBAM Services We Offer at Tandem HSE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-42614b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"42614b3\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48bc36c\" data-id=\"48bc36c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8351431 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8351431\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-97b9b0b\" data-id=\"97b9b0b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5462789 elementor-widget elementor-widget-image\" data-id=\"5462789\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-24649\" alt=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/5.png 1200w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b5a206 elementor-widget elementor-widget-text-editor\" data-id=\"2b5a206\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Full Service<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d5bcc1 elementor-widget elementor-widget-text-editor\" data-id=\"9d5bcc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Comprehensive service from start to finish, from preliminary consulting to the registration and follow-up of the declaration.<\/p><p>Aimed at companies\u00a0that want to outsource\u00a0100% of tasks<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-f8b754b\" data-id=\"f8b754b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c0ee3f elementor-widget elementor-widget-image\" data-id=\"2c0ee3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-24645\" alt=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/6.png 1200w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4378264 elementor-widget elementor-widget-text-editor\" data-id=\"4378264\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>Continuous support<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2a49c5d elementor-widget elementor-widget-text-editor\" data-id=\"2a49c5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Support service and\u00a0managed through a pool\u00a0of hours according to the order of\u00a0consultations.<\/p><p>Aimed at companies that\u00a0want to make the declarations\u00a0themselves, but need\u00a0punctual and continuous support.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-295ed42\" data-id=\"295ed42\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5a438ba elementor-widget elementor-widget-image\" data-id=\"5a438ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/acv-6-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-22212\" alt=\"acv (7)\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/acv-6-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/acv-6-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/acv-6-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/acv-6.png 1000w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b48bee8 elementor-widget elementor-widget-text-editor\" data-id=\"b48bee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>CBAM Training<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41bec0b elementor-widget elementor-widget-text-editor\" data-id=\"41bec0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #000000;\"><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">Face-to-face and virtual&nbsp;<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">in-company training and elearning to <\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">train&nbsp;<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">workers.<\/span><\/p>\n<p style=\"color: #000000;\"><span style=\"color: #ffffff;\">Aimed at companies&nbsp;<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">with large-workforce and capacity&nbsp;<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">that want to train their&nbsp;<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">workers<\/span><span style=\"color: #ffffff; background-color: var( --e-global-color-3b433524 );\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-6371ba6\" data-id=\"6371ba6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7740a33 elementor-widget elementor-widget-image\" data-id=\"7740a33\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-24647\" alt=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/7.png 1200w\" sizes=\"(max-width: 150px) 100vw, 150px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b00414 elementor-widget elementor-widget-text-editor\" data-id=\"4b00414\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>CBAMate software<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73e294f elementor-widget elementor-widget-text-editor\" data-id=\"73e294f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p _msttexthash=\"1010386\" _msthash=\"518\" style=\"color: rgb(0, 0, 0);\"><span _istranslated=\"1\" style=\"background-color: var( --e-global-color-3b433524 ); color: rgb(255, 255, 255);\">SaaS platform to&nbsp;<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">self-manage returns<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">.<\/span><\/p><p _msttexthash=\"4891042\" _msthash=\"519\" style=\"color: rgb(0, 0, 0);\"><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255);\">Aimed at companies&nbsp;<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">that want to manage&nbsp;<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">returns in a&nbsp;<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">more intuitive way and&nbsp;<\/span><span _istranslated=\"1\" style=\"color: rgb(255, 255, 255); background-color: var( --e-global-color-3b433524 );\">manage the file .xml<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc5d5c6 elementor-align-center boton-rele elementor-widget elementor-widget-button\" data-id=\"dc5d5c6\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"boton-rele\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-size-sm\" role=\"button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">CONTACT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68e1cda elementor-widget elementor-widget-spacer\" data-id=\"68e1cda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bc2b3ca elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-bottom elementor-section-height-default\" data-id=\"bc2b3ca\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f41f343\" data-id=\"f41f343\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6242a05 elementor-widget elementor-widget-heading\" data-id=\"6242a05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Why Tandem HSE?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-39f6a0b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"39f6a0b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3dd3564\" data-id=\"3dd3564\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d9c2c8 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"1d9c2c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8-150x150.png\" class=\"attachment-home-bottom size-home-bottom wp-image-24655\" alt=\"\" title=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/8.png 1200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Clear communication and expert support<\/h3><p class=\"elementor-image-box-description\">Our service is designed to be clear and accessible, ensuring smooth communication and close support at all times.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-e7557d8\" data-id=\"e7557d8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b75cc7a elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"b75cc7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-24657\" alt=\"\" title=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2025\/03\/9.png 1200w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Adapting to regulatory changes<\/h3><p class=\"elementor-image-box-description\">We stay up-to-date with CBAM's regulatory changes, ensuring your business meets the latest requirements effortlessly.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-0b0b9e0\" data-id=\"0b0b9e0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c390c1 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"4c390c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/10\/software-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-20686\" alt=\"Software\" title=\"\"><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Using your own tool \u2013 CBAMate<\/h3><p class=\"elementor-image-box-description\">We have our own SaaS platform, CBAMate, which simplifies CBAM management, optimizes processes, improves efficiency, and reduces the risk of declaration errors.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d7249e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6d7249e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-74854fb\" data-id=\"74854fb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47861c0 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"47861c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/05\/Diseno-sin-titulo-9-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-18885\" alt=\"principio-fin\" title=\"\"><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">End-to-end monitoring<\/h3><p class=\"elementor-image-box-description\">We accompany you throughout the process, from data collection with suppliers to reporting, ensuring compliance and efficiency.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-f25fa9c\" data-id=\"f25fa9c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-95ebba4 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"95ebba4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados-150x150.png\" class=\"attachment-home-bottom size-home-bottom wp-image-19308\" alt=\"presentaci\u00f3n- resultados\" title=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/presentacion-resultados.png 1080w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Market Consulting<\/h3><p class=\"elementor-image-box-description\">We analyze the impact of CBAM on your supply chain and purchasing strategies, helping you make informed decisions and optimize costs.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b14c4f1\" data-id=\"b14c4f1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf26c08 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"bf26c08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-19202\" alt=\"base de datos\" title=\"\" srcset=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos-150x150.png 150w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos-300x300.png 300w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos-1024x1024.png 1024w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos-768x768.png 768w, https:\/\/www.tandemhse.com\/wp-content\/uploads\/2023\/06\/base-de-datos.png 1080w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">CBAM Certified Price Simulator<\/h3><p class=\"elementor-image-box-description\">Our tool allows you to accurately calculate the cost of CBAM certificates, facilitating financial planning and strategic decision-making.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e6ac107 elementor-section-full_width elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-bottom elementor-section-height-default\" data-id=\"e6ac107\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-custom\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8ab4620\" data-id=\"8ab4620\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b60426 elementor-widget elementor-widget-heading\" data-id=\"5b60426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-xl\">Frequently asked questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1e4bc93 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e4bc93\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-af0dcdf\" data-id=\"af0dcdf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436a6e6 elementor-widget elementor-widget-toggle\" data-id=\"436a6e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7061\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-7061\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if the installations or operators are in third countries?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7061\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-7061\"><p>In the case of installations or operators located in third countries, the CBAM regulations also apply, and they must comply with the corresponding obligations.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7062\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-7062\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What are the competent authorities?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7062\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-7062\"><p>Competent authorities vary according to the context, but in the framework of the CBAM, it refers to the authorities in charge of the administration and supervision of the system, which may vary from one country to another within the European Union.<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7063\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-7063\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I modify and correct my CBAM (MAFC) reports?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7063\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-7063\"><p>Yes, amendments and corrections to CBAM reports are allowed within a specific timeframe after each quarter. However, it is important to comply with the requirements and deadlines set for these modifications.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7064\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-7064\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if incomplete or incorrect reports are submitted?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7064\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-7064\"><p>Incomplete or incorrect reporting may result in negative consequences, such as sanctions or reviews by competent authorities. It is important to ensure the accuracy and completeness of CBAM reports.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7065\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-7065\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the CBAM Transitional Registry interoperable with?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7065\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-7065\"><p>The Transitional CBAM Registry is interoperable with electronic systems and processes related to carbon emissions reporting and monitoring, which facilitates the integration of information and data in the framework of the EU&#8217;s Carbon-Border Adjustment Mechanism (CBAM). This enables the sharing of relevant information and ensures compliance with CBAM regulations.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7066\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-7066\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What happens if there is a temporary failure of the Registry's electronic portal systems?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7066\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-7066\"><p>In the event of a temporary failure of the Registry&#8217;s electronic portal systems, it is important that the competent authorities take steps to restore the functionality of the system as soon as possible. During a failure, reporting and other CBAM-related operations may be affected. However, the regulations usually set deadlines for reporting, so it is important to comply with these deadlines even in case of temporary failures, and to notify the relevant authorities of any technical difficulties.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7067\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-7067\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Who owns the CBAM Transitional Registry system?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7067\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-7067\"><p>From the European Commission<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7068\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-7068\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How are these reports presented?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7068\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-7068\"><p>For each quarter from 1 October 2023 to 31 December 2025, the reporting reporter shall submit CBAM reports to the CBAM Transitional CBAM register (CBAM TR) no later than one month after the end of that quarter.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-7069\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-7069\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do importers of CBAM goods need to be authorised to import CBAM products during the transitional period?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-7069\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-7069\"><p>During the transitional period, importers of CBAM goods do not need to obtain special authorisation to import these products into the EU. Customs authorities will inform importers of their reporting obligations at the time of import.<\/p>\n<p>They do need to register in the CBAM Transitional Register in order to be able to submit the quarterly CBAM report.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70610\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-70610\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Are there verification obligations during the transitional period?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70610\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-70610\"><p>No, verification by an external independent body will only be mandatory from 2026.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70611\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-70611\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What about non-EU exporters?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70611\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-70611\"><p>Non-EU producers must provide data on emissions embodied in CBAM products to EU importers. If this information is not available at the time of import, importers can use default values to calculate emissions. In addition, non-EU production facilities can register to facilitate emissions reporting, simplifying compliance for importers of CBAM products from these facilities.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70612\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-70612\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the carbon price?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70612\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-70612\"><p>A carbon price is the amount of money paid in a third country as part of a carbon emissions reduction programme. It can take various forms, such as taxes, fees or emission allowances in a greenhouse gas emissions trading system.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70613\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-70613\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Will any person who is not an authorised declarant be able to import goods?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70613\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-70613\"><p>Customs authorities shall not permit the importation of goods by any person who is not an authorised declarant for the purposes of CBAM.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70614\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-70614\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Where can I find the CN codes of my imported products?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70614\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-70614\"><p>The CN codes of my imported products can be found in the SADs cleared during the quarter under obligation. In addition, it is also possible to find them in the product sheets, consult customs or contact the manufacturer directly.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70615\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"button\" aria-controls=\"elementor-tab-content-70615\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the De Minimis exception for values below \u20ac150?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70615\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"region\" aria-labelledby=\"elementor-tab-title-70615\"><p>The De Minimis exemption applies considering both the total value per shipment and the total value of different CN codes in one shipment. In other words, if in one shipment you import two products with different CN codes for a total value (between the two products) of \u20ac150, you must report it. Only if the total value of those products is below \u20ac150, then you do not need to report it.<\/p>\n<p>Examples:<\/p>\n<ul>\n<li>Case 1: In your shipment, you have X products not subject to CBAM, each with a nominal value of Y euros. They are not relevant for the application of the De Minimis exemption. You also have a transport container of Portland cement identified by its CN code (2523 21 00), and its total value does not exceed EUR 150. The De Minimis exemption still applies, i.e. you do not have to declare it.<\/li>\n<li>Case 2: In your shipment, you have X goods not subject to CBAM, each with a nominal value of Y euros. They are not relevant for the application of the De Minimis exemption. You also carry one tonne of white Portland cement (CN code 2523 21 00) and one tonne of other Portland cement (CN code 2523 29 00). The value of each CBAM-covered product is EUR 120. The total value of the products subject to CBAM in your shipment exceeds \u20ac150.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70616\" class=\"elementor-tab-title\" data-tab=\"16\" role=\"button\" aria-controls=\"elementor-tab-content-70616\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is a quarterly CBAM report required if an importer has not imported any CBAM products during a quarter?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70616\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"16\" role=\"region\" aria-labelledby=\"elementor-tab-title-70616\"><p>No, quarterly CBAM reports must be submitted when imports of any of the CBAM products (products listed in Annex I of Regulation (EU) 2023\/956) have taken place during the relevant quarter.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70617\" class=\"elementor-tab-title\" data-tab=\"17\" role=\"button\" aria-controls=\"elementor-tab-content-70617\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How can I request an extension to deliver the report for the last quarter of 2023 due to technical problems? <\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70617\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"17\" role=\"region\" aria-labelledby=\"elementor-tab-title-70617\"><p>As from 1 February, in the CBAM Transitional Registry, declarants can use the \u2018Request Delayed Submission\u2019 function to obtain an additional 30 days. They should select \u2018Requested by Declarant (technical error)\u2019. Late submissions due to technical problems are considered justified, with no negative consequences. Submission is encouraged as soon as the technical problems are resolved.<\/p>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-70618\" class=\"elementor-tab-title\" data-tab=\"18\" role=\"button\" aria-controls=\"elementor-tab-content-70618\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How can I address technical problems when accessing the CBAM Transitional Registry?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-70618\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"18\" role=\"region\" aria-labelledby=\"elementor-tab-title-70618\"><ul>\n<li>Use the direct link to the CBAM Transitional Registry: https:\/\/cbam.ec.europa.eu\/declarant\/<\/li>\n<li>Before accessing, please clear your browser cache, restart your browser or use incognito mode.<\/li>\n<li>If problems persist, this may be due to system upgrades, which can cause temporary outages. It is recommended that you try again after a reasonable time.<\/li>\n<\/ul>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-437d0a2 elementor-widget elementor-widget-text-editor\" data-id=\"437d0a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Resources<\/strong><\/p><p><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg_impl\/2023\/1773\/oj\" target=\"_blank\" rel=\"noopener\">Implementing Regulation (EU) 2023\/1773<\/a><br \/><a href=\"https:\/\/eur-lex.europa.eu\/eli\/reg\/2023\/956\/oj\" target=\"_blank\" rel=\"noopener\">Regulation (EU) 2023\/956<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b33a5c4 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"b33a5c4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-43e8467\" data-id=\"43e8467\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cf9c42 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5cf9c42\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-0df77bf elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"0df77bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-76bcdc7\" data-id=\"76bcdc7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cc0122 elementor-widget elementor-widget-text-editor\" data-id=\"6cc0122\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong>WHAT OUR CUSTOMERS SAY<\/strong><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e07213c elementor-testimonial--layout-image_above elementor-testimonial--skin-default elementor-testimonial--align-center elementor-arrows-yes elementor-pagination-type-bullets elementor-widget elementor-widget-testimonial-carousel\" data-id=\"e07213c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;speed&quot;:477,&quot;autoplay_speed&quot;:4964,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Diapositivas\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\u2018Fast and efficient service\u2019.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Elena Socias<\/span><span class=\"elementor-testimonial__title\">Purchasing Manager<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/5.png\" alt=\"Elena Socias\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\"Professional, fast and tailor-made.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Klaus Conradi<\/span><span class=\"elementor-testimonial__title\">Administrative<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/3.png\" alt=\"Klaus Conradi\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\"We are happy with the treatment and follow-up we have received.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Beatriz Serrano<\/span><span class=\"elementor-testimonial__title\">Administrative Department<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/4.png\" alt=\"Beatriz Serrano\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\"Explanation of the procedure easy and understandable. Fast and efficient service.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Oriol Prat<\/span><span class=\"elementor-testimonial__title\">Head of dept. Purchasing<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/2.png\" alt=\"Oriol Prat\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\u2018Very good service\u2019.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Patricia D\u00edaz<\/span><span class=\"elementor-testimonial__title\">Purchasing Department<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/6.png\" alt=\"Patricia D\u00edaz\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\u2018Very friendly and attentive staff and perfect service\u2019.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Oriol Bosch<\/span><span class=\"elementor-testimonial__title\">Manager<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/03\/1.png\" alt=\"Oriol Bosch\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\t<p>\"N\u00faria has a very good command of both the CBAM platform and all the concepts necessary to carry out the quarterly declaration successfully.<br \/>\nThe excel tool they offer to collect data from manufacturers is also very useful and easy to understand.<br \/>\nThe team in general is always ready to solve any doubt that may arise\".<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Alba Negreira<\/span><span class=\"elementor-testimonial__title\">General Manager<\/span><\/cite>\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.tandemhse.com\/wp-content\/uploads\/2024\/04\/cell2_logo.jpg\" alt=\"Alba Negreira\" title=\"\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c788c1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8c788c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a449ff6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a449ff6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-345a4a1\" data-id=\"345a4a1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-9ecb461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ecb461\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7b94bda\" data-id=\"7b94bda\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-babe02b elementor-widget elementor-widget-text-editor\" data-id=\"babe02b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Do you need a CBAM study?<\/p>\n<p>Fill in the form below and we will contact you.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e84275 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"4e84275\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\" aria-label=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"23145\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"4e84275\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"CBAM - Declaration of imported products | Tandem HSE\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"23145\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNombre\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Name*\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail \t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email professional*\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_1 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_1\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTel\u00e9fono\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_1]\" id=\"form-field-field_1\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Phone*\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_655505b elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_655505b\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tSector\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_655505b]\" id=\"form-field-field_655505b\" class=\"elementor-field-textual elementor-size-sm\">\n\t\t\t\t\t\t\t\t\t<option value=\"Company&#039;s sector*\">Company&#039;s sector*<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Automotive\">Automotive<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Construction\">Construction<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Pharmaceuticals\">Pharmaceuticals<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Food\">Food<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Chemical industry\">Chemical industry<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Engineering\">Engineering<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Logistics\">Logistics<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Metallurgy\">Metallurgy<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Packaging\">Packaging<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Port Services\">Port Services<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Other\">Other<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"\"><\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t Message\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\" Message*\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_2 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_2\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPolitica P\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_2]\" id=\"form-field-field_2\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_2\"><span style=\"color:white;\">Acepto la <a style=\"color:white;text-decoration:underline;\" target=\"_blank\" href=\"https:\/\/www.tandemhse.com\/politica-privacidad\/\"> pol\u00edtica de privacidad<\/a><span><\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Send<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type='hidden' name='lang' value='en' \/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cd6e51 elementor-widget elementor-widget-spacer\" data-id=\"7cd6e51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d226422 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d226422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.tandemhse.com\/en\/energy-and-sustainability-consulting\/cbam-reports-and-calculations\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">More information<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4dcd8d elementor-widget elementor-widget-spacer\" data-id=\"a4dcd8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0a26466 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0a26466\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d295b8\" data-id=\"7d295b8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Espa\u00f1ol English + 34 934 18 19 12 tandem@tandemhse.com Do you have to declare your imported goods? Everything Your Company Needs to Know About the CBAM Regulation What is it? The CBAM (Carbon Border Adjustment Mechanism) is the European Union\u2019s tool designed to ensure that imported products bear a carbon cost equivalent to that required [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"Landing-HSE.php","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"full-width-content","footnotes":""},"class_list":{"0":"post-23145","1":"page","2":"type-page","3":"status-publish","5":"entry","6":"has-post-thumbnail"},"_links":{"self":[{"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/pages\/23145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/comments?post=23145"}],"version-history":[{"count":10,"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/pages\/23145\/revisions"}],"predecessor-version":[{"id":27206,"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/pages\/23145\/revisions\/27206"}],"wp:attachment":[{"href":"https:\/\/www.tandemhse.com\/en\/wp-json\/wp\/v2\/media?parent=23145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}