Participation in the assessment and close collaboration is essential to effectively support your customer in fulfilling their reporting obligations. You as an installation operator should monitor and report the embedded emissions of goods you have produced and exported to the EU.
Note that there is no formal reporting obligation for you, but only the need to communicate the emissions data to EU importers of your goods so that they can correctly report the embedded emissions of the imported goods. That means you play a very central role in this process.
In a bigger picture, CBAM sets an opportunity for you to achieve transparency on your CO2e emissions, reduce them in your production processes and contribute combatting climate change.