diff --git a/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/out/content/SIARDDKContentExportStrategy.java b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/out/content/SIARDDKContentExportStrategy.java
index fdb6e986..5d08e708 100644
--- a/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/out/content/SIARDDKContentExportStrategy.java
+++ b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/out/content/SIARDDKContentExportStrategy.java
@@ -40,6 +40,7 @@
 import com.databasepreservation.model.structure.ColumnStructure;
 import com.databasepreservation.model.structure.SchemaStructure;
 import com.databasepreservation.model.structure.TableStructure;
+import com.databasepreservation.modules.siard.SIARDDKModuleFactory;
 import com.databasepreservation.modules.siard.common.LargeObject;
 import com.databasepreservation.modules.siard.common.SIARDArchiveContainer;
 import com.databasepreservation.modules.siard.constants.SIARDConstants;
@@ -49,6 +50,7 @@
 import com.databasepreservation.modules.siard.out.output.SIARDDKExportModule;
 import com.databasepreservation.modules.siard.out.path.ContentPathExportStrategy;
 import com.databasepreservation.modules.siard.out.write.WriteStrategy;
+import com.databasepreservation.modules.siard.services.conversion.BypassedLobReporter;
 import com.databasepreservation.modules.siard.services.conversion.LobConversionAuditor;
 import com.databasepreservation.modules.siard.services.conversion.model.report.ArtifactReport;
 import com.databasepreservation.modules.siard.services.conversion.model.report.ConversionReport;
@@ -79,6 +81,7 @@ public class SIARDDKContentExportStrategy implements ContentExportStrategy {
   private final MimetypeHandler mimetypeHandler;
 
   private final LobConversionAuditor auditor;
+  private final BypassedLobReporter bypassedLobReporter;
   private final ObjectMapper mapper;
 
   private Reporter reporter;
@@ -102,6 +105,10 @@ public SIARDDKContentExportStrategy(SIARDDKExportModule siarddkExportModule) {
     Path exportRoot = baseContainer.getPath().getParent();
     String archiveName = baseContainer.getPath().getFileName().toString();
     this.auditor = new LobConversionAuditor(exportRoot, archiveName);
+
+    String targetLobFormat = siarddkExportModule.getExportModuleArgs()
+      .getOrDefault(SIARDDKModuleFactory.PARAMETER_LOB_CONVERSION_TARGET_FORMAT, "image/tiff");
+    this.bypassedLobReporter = new BypassedLobReporter(exportRoot, archiveName, targetLobFormat);
   }
 
   @Override
@@ -450,6 +457,7 @@ private void processConvertedLobArchive(BinaryCell binaryCell, long rowIndex, in
       ConversionReport enrichedReport = report
         .withContext(new DbptkContext(tableCounter, rowIndex, columnIndex, siardPhysicalPaths));
       auditor.appendAuditRecord(enrichedReport);
+      bypassedLobReporter.appendBypassedRecord(enrichedReport);
 
     } catch (Exception e) {
       throw new ModuleException().withMessage("Failed to process converted ZIP archive").withCause(e);
diff --git a/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/BypassedLobReporter.java b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/BypassedLobReporter.java
new file mode 100644
index 00000000..976d2258
--- /dev/null
+++ b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/BypassedLobReporter.java
@@ -0,0 +1,70 @@
+package com.databasepreservation.modules.siard.services.conversion;
+
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.StandardOpenOption;
+
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+
+import com.databasepreservation.modules.siard.services.conversion.model.report.ArtifactReport;
+import com.databasepreservation.modules.siard.services.conversion.model.report.BypassedLobEntry;
+import com.databasepreservation.modules.siard.services.conversion.model.report.ConversionReport;
+import com.fasterxml.jackson.databind.ObjectMapper;
+
+/**
+ * @author Vitor Leite <vleite@keep.pt>
+ */
+public class BypassedLobReporter {
+  private static final Logger logger = LoggerFactory.getLogger(BypassedLobReporter.class);
+  private static final String REASON_CONVERSION_FAILED = "Conversion failed";
+  private static final String REASON_FILTERED_FORMAT = "Retained the original format due to SIARD-DK specification";
+
+  private final ObjectMapper mapper;
+  private final Path reportFilePath;
+  private final String targetLobFormat;
+
+  public BypassedLobReporter(Path baseExportDirectory, String archiveName, String targetLobFormat) {
+    this.mapper = new ObjectMapper();
+    this.targetLobFormat = targetLobFormat;
+    String fileName = archiveName + "_bypassed_lob_report.jsonl";
+    this.reportFilePath = baseExportDirectory.resolve(fileName);
+  }
+
+  public void appendBypassedRecord(ConversionReport report) {
+    if (report == null || report.artifacts() == null)
+      return;
+
+    for (ArtifactReport artifact : report.artifacts()) {
+      String reason = resolveBypassReason(artifact);
+      if (reason == null)
+        continue;
+
+      BypassedLobEntry entry = new BypassedLobEntry(artifact.logicalName(), artifact.originalMimeType(),
+        artifact.finalMimeType(), artifact.isBypassed(), artifact.errorMessage(), reason, report.dbptkContext());
+      append(entry);
+    }
+  }
+
+  private String resolveBypassReason(ArtifactReport artifact) {
+    if (artifact.isBypassed()) {
+      return REASON_CONVERSION_FAILED;
+    }
+
+    if (!targetLobFormat.equalsIgnoreCase(artifact.finalMimeType())) {
+      return REASON_FILTERED_FORMAT;
+    }
+
+    return null;
+  }
+
+  private void append(BypassedLobEntry entry) {
+    try {
+      String jsonLine = mapper.writeValueAsString(entry);
+      Files.writeString(reportFilePath, jsonLine + System.lineSeparator(), StandardOpenOption.CREATE,
+        StandardOpenOption.APPEND);
+    } catch (Exception e) {
+      logger.error("Failed to append bypassed lob entry to report.", e);
+    }
+  }
+}
diff --git a/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/model/report/BypassedLobEntry.java b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/model/report/BypassedLobEntry.java
new file mode 100644
index 00000000..3ec0db90
--- /dev/null
+++ b/dbptk-modules/dbptk-module-siard/src/main/java/com/databasepreservation/modules/siard/services/conversion/model/report/BypassedLobEntry.java
@@ -0,0 +1,12 @@
+package com.databasepreservation.modules.siard.services.conversion.model.report;
+
+import com.fasterxml.jackson.annotation.JsonProperty;
+
+/**
+ * @author Vitor Leite <vleite@keep.pt>
+ */
+public record BypassedLobEntry(@JsonProperty("logicalName") String logicalName,
+  @JsonProperty("originalMimeType") String originalMimeType, @JsonProperty("finalMimeType") String finalMimeType,
+  @JsonProperty("isBypassed") boolean isBypassed, @JsonProperty("errorMessage") String errorMessage,
+  @JsonProperty("reason") String reason, @JsonProperty("dbptkContext") DbptkContext dbptkContext) {
+}