{"id":77619,"date":"2026-03-30T10:09:56","date_gmt":"2026-03-30T10:09:56","guid":{"rendered":"https:\/\/loginfo24.com\/2026\/03\/30\/cbam-presenta-desafios-para-las-empresas-importadoras\/"},"modified":"2026-03-30T10:09:56","modified_gmt":"2026-03-30T10:09:56","slug":"cbam-presenta-desafios-para-las-empresas-importadoras","status":"publish","type":"post","link":"https:\/\/loginfo24.com\/es\/2026\/03\/30\/cbam-presenta-desafios-para-las-empresas-importadoras\/","title":{"rendered":"CBAM presenta desaf\u00edos para las empresas importadoras"},"content":{"rendered":"

Desde el 1 de enero de 2023, el Carbon Border Adjustment Mechanism (CBAM) est\u00e1 en vigor, lo que presenta nuevos desaf\u00edos para las empresas importadoras de ciertos bienes. Customs Support Group (CSG), un proveedor de soluciones de despacho aduanero y comercio en Europa, ha identificado en su pr\u00e1ctica de consultor\u00eda cinco errores comunes que pueden llevar a costos elevados, riesgos de cumplimiento y esfuerzo adicional.<\/p>\n

CBAM es un elemento central del Pacto Verde de la UE y tiene como objetivo garantizar que los productos importados como hierro, acero, aluminio, cemento y fertilizantes soporten los mismos costos de CO\u2082 que los bienes producidos en la UE. Tras un per\u00edodo de transici\u00f3n de tres a\u00f1os, durante el cual las empresas pudieron establecer sus estructuras de informes y probar los procesos de declaraci\u00f3n, las emisiones reportadas se asignar\u00e1n de manera obligatoria a los bienes importados a partir del 1 de enero de 2026.<\/p>\n

Las empresas que importan m\u00e1s de 50 t de bienes CBAM anualmente deben presentar su solicitud para el estatus de declarantes CBAM autorizados antes del 31 de marzo de 2026. Esta autorizaci\u00f3n es crucial para garantizar la importaci\u00f3n ininterrumpida de bienes CBAM en la UE. A partir de 2027, los declarantes CBAM autorizados deber\u00e1n adquirir y entregar certificados para los bienes importados en el a\u00f1o anterior, lo que tendr\u00e1 un impacto financiero directo.<\/p>\n

Desaf\u00edos en la implementaci\u00f3n de CBAM<\/h3>\n
\"\"<\/p>\n

John Wegmann<\/p>\n<\/div>\n

Seg\u00fan John Wegman, CEO de Customs Support Group, CBAM est\u00e1 evolucionando de una mera obligaci\u00f3n de reporte a una herramienta operativa de control que interviene profundamente en los procesos aduaneros, de cadena de suministro y financieros. La CSG ha identificado cinco debilidades t\u00edpicas que las empresas deber\u00edan abordar:<\/p>\n

En primer lugar, CBAM a menudo se considera una tarea t\u00e9cnica de reporte, mientras que en la pr\u00e1ctica requiere responsabilidades claras a trav\u00e9s de diferentes \u00e1reas. La falta de coordinaci\u00f3n entre aduanas, adquisiciones, sostenibilidad y finanzas puede llevar a informes inconsistentes y un mayor riesgo de errores.<\/p>\n

En segundo lugar, la correcta clasificaci\u00f3n de los bienes es crucial. Los errores en la asignaci\u00f3n de n\u00fameros de tarifa aduanera pueden resultar en informes incorrectos y retrasos. Las empresas deben revisar regularmente el origen, la clasificaci\u00f3n y las obligaciones de CBAM.<\/p>\n

En tercer lugar, las empresas que superan el umbral de 50 t deben solicitar a tiempo el estatus de declarantes CBAM autorizados. Las omisiones pueden llevar a retrasos, multas o incluso prohibiciones de importaci\u00f3n.<\/p>\n

En cuarto lugar, muchas empresas no han cuantificado adecuadamente los impactos financieros de CBAM. La adquisici\u00f3n de certificados afectar\u00e1 directamente los costos de importaci\u00f3n. Las empresas deben utilizar los valores de referencia de CBAM publicados para evaluar su riesgo.<\/p>\n

En quinto lugar, los informes err\u00f3neos pueden llevar a trabajos adicionales y multas. CBAM debe considerarse un proceso continuo que requiere revisiones regulares.<\/p>\n

Un ejemplo pr\u00e1ctico ilustra los riesgos<\/h3>\n

Un ejemplo de la industria ilustra cu\u00e1n r\u00e1pidamente pueden volverse relevantes los errores: un importador de acero de la UE de un pa\u00eds tercero entra en la fase final de CBAM sin haber evaluado los impactos financieros y sin haber involucrado a sus proveedores a tiempo. Al preparar su primera declaraci\u00f3n de CBAM, el importador solicita datos de emisiones a su proveedor, quien asume que los productos no est\u00e1n sujetos a CBAM. Esto resulta en la falta de medidas preparatorias y en la no recopilaci\u00f3n de datos de emisiones.<\/p>\n

Solo m\u00e1s tarde se hace evidente que los bienes, debido a su correcta clasificaci\u00f3n arancelaria, est\u00e1n efectivamente sujetos a CBAM. El importador debe recurrir a valores est\u00e1ndar, lo que resulta en costos m\u00e1s altos y un esfuerzo de coordinaci\u00f3n significativo.<\/p>\n

Wegman enfatiza: \u201cCBAM no es un proyecto de reporte te\u00f3rico, sino una prueba de estr\u00e9s operativa para los procesos aduaneros, de cadena de suministro y de datos. No son las reglas en s\u00ed, sino su implementaci\u00f3n lo que determina si las empresas gestionan riesgos o asumen costos innecesarios.\u201d<\/p>\n

www.customssupport.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

El Mecanismo de Ajuste en Frontera por Carbono (CBAM) presenta nuevos desaf\u00edos para las empresas importadoras, que requieren una planificaci\u00f3n y ejecuci\u00f3n cuidadosas para minimizar costos y riesgos.<\/p>\n","protected":false},"author":7,"featured_media":77616,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6679,1605],"tags":[17721,17722,17723,17724,17725,17726,17535,17536,17727,17728,17729,17540,4753,17730,17731,4754,17732,17733,2166,17734,17735,8194,17736,17737,17738,2123,17739,17740,17741,17742,17743,17744,17745,9723,17746,2139,17747,17748,8208,17749,17750,17751,17752,17753,2106,2154,17754,17755,17756,17757,17758,17759,7569,17760],"class_list":["post-77619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europa","category-expedicion-y-logistica","tag-audits-reguliers","tag-carbon-border-adjustment-mechanism","tag-certificates-for-cbam-goods","tag-certificats-pour-les-marchandises-cbam","tag-challenges-of-cbam-implementation","tag-classification-tarifaire","tag-co-costs","tag-co-kosten","tag-compliance-risks","tag-compliance-risiken","tag-couts-dimportation","tag-couts-de-co","tag-customs-clearance","tag-customs-support-group","tag-declarations-erronees","tag-dedouanement","tag-defis-de-la-mise-en-oeuvre-du-cbam","tag-deutsch-cbam","tag-durabilite-dans-la-logistique","tag-entreprises-importatrices","tag-erroneous-reporting","tag-eu-green-deal","tag-fehlerhafte-meldungen","tag-financial-impacts-of-cbam","tag-finanzielle-auswirkungen-von-cbam","tag-gestion-de-la-chaine-dapprovisionnement","tag-herausforderungen-bei-der-umsetzung-von-cbam","tag-impacts-financiers-du-cbam","tag-import-costs","tag-importierende-unternehmen","tag-importing-companies","tag-importkosten","tag-instruments-de-controle-operationnel","tag-lieferkettenmanagement","tag-mecanisme-dajustement-carbone-aux-frontieres","tag-nachhaltigkeit-in-der-logistik","tag-operational-control-instruments-francais-cbam","tag-operative-steuerungsinstrumente-english-cbam","tag-pacte-vert-europeen","tag-regelmaessige-ueberpruefungen","tag-regular-audits","tag-risques-de-conformite","tag-schwellenwert-von-50-t","tag-seuil-de-50-tonnes","tag-supply-chain-management","tag-sustainability-in-logistics","tag-tache-de-reporting-technique","tag-tariff-classification","tag-technical-reporting-task","tag-technische-meldeaufgabe","tag-threshold-of-50-tons","tag-zertifikate-fuer-cbam-waren","tag-zollabfertigung","tag-zolltarifnummern"],"acf":[],"yoast_head":"\nCBAM 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