Articles 32-35 govern the transitional phase of CBAM from 1 October 2023 until 31 December 2025. During the transitional phase: Article 32 sets the scope (reporting only, no financial obligation, no certificate surrender). Article 33 maintains normal customs treatment of imports. Article 34 imposes reporting obligations on customs procedures. Article 35 requires importers (or indirect customs representatives) to submit quarterly CBAM reports by the end of the month following each calendar quarter, covering total imported quantities, embedded emissions (direct + indirect), and any carbon price paid in the country of origin. The transitional period is the structured on-ramp to the definitive period that begins on 1 January 2026.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.