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REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 10 May 2023

establishing a carbon border adjustment mechanism

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 192(1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee (

Having regard to the opinion of the Committee of the Regions (

Acting in accordance with the ordinary legislative procedure (

Whereas:

(1) In its communication of 11 December 2019 entitled ‘The European Green Deal’ (the ‘European Green Deal’), the

Commission set out a new growth strategy. That strategy aims to transform the Union into a fair and prosperous

society, with a modern, resource-efficient and competitive economy, where there are no net emissions (emissions

after deduction of removals) of greenhouse gases (‘greenhouse gas emissions’) at the latest by 2050 and where

economic growth is decoupled from the use of resources. The European Green Deal aims to protect, conserve and

enhance the Union’s natural capital, and to protect the health and well-being of citizens from environment-related

risks and impacts. At the same time, that transformation must be just and inclusive, leaving no one behind. The

Commission also announced in its communication of 12 May 2021 entitled ‘Pathway to a Healthy Planet for All,

EU Action Plan: Towards Zero Pollution for Air, Water and Soil’ the promotion of relevant instruments and

incentives to better implement the ‘polluter pays’ principle set out in Article 191(2) of the Treaty on the

Functioning of the European Union (TFEU) and thus complete the phasing out of ‘pollution for free’ with a view to

maximising synergies between decarbonisation and the zero-pollution ambition.

(2) The Paris Agreement (

), adopted on 12 December 2015 under the United Nations Framework Convention on

Climate Change (UNFCCC) (the ‘Paris Agreement’), entered into force on 4 November 2016. The Parties to the Paris

Agreement have agreed to hold the increase in the global average temperature well below 2 °C above pre-industrial

levels and to pursue efforts to limit the temperature increase to 1,5 °C above pre-industrial levels. Under the

Glasgow Climate Pact, adopted on 13 November 2021, the Conference of the Parties to the UNFCCC, serving as the

meeting of the Parties to the Paris Agreement, also recognised that limiting the increase in the global average

temperature to 1,5 °C above pre-industrial levels would significantly reduce the risks and impacts of climate change,

and committed to strengthening the 2030 targets by the end of 2022 to close the ambition gap.

(

) OJ C 152, 6.4.2022, p. 181.

(

) OJ C 301, 5.8.2022, p. 116.

(

) Position of the European Parliament of 18 April 2023 (not yet published in the Official Journal) and decision of the Council of

25 April 2023.

(

) OJ L 282, 19.10.2016, p. 4.

EN Official Journal of the European Union L 130/52 16.5.2023

(3) Tackling climate and other environment-related challenges and reaching the objectives of the Paris Agreement are at

the core of the European Green Deal. The value of the European Green Deal has only grown in light of the very

severe effects of the COVID-19 pandemic on the health and economic well-being of the Union’s citizens.

(4) The Union committed to reducing the Union’s economy-wide net greenhouse gas emissions by at least 55 %

compared to 1990 levels by 2030, as set out in the submission to the UNFCCC on behalf of the European Union

and its Member States on the update of the nationally determined contribution of the European Union and its

Member States.

(5) Regulation (EU) 2021/1119 of the European Parliament and of the Council (

) has enshrined in legislation the

objective of economy-wide climate neutrality at the latest by 2050. That Regulation also establishes a binding

Union domestic reduction target for net greenhouse gas emissions (emissions after deduction of removals) of at

least 55 % compared to 1990 levels by 2030.

(6) The Special Report of the Intergovernmental Panel on Climate Change (IPCC) of 2018 on the impacts of global

temperature increases of 1,5 °C above pre-industrial levels and related global greenhouse gas emission pathways

provides a strong scientific basis for tackling climate change and illustrates the need to step up climate action. That

report confirms that, in order to reduce the likelihood of extreme weather events, greenhouse gas emissions need to

be urgently reduced, and that climate change needs to be limited to a global temperature increase of 1,5 °C.

Moreover, if mitigation pathways, consistent with limiting global warming to 1,5 °C above pre-industrial levels, are

not rapidly activated, much more expensive and complex adaptation measures will have to be taken to avoid the

impacts of higher levels of global warming. The contribution of Working Group I to the Sixth Assessment Report of

the IPCC entitled ‘Climate Change 2021: The Physical Science Basis’ recalls that climate change is already affecting

every region on Earth and projects that in the coming decades climate change will increase in all regions. That

report stresses that, unless there are immediate, rapid and large-scale reductions in greenhouse gas emissions,

limiting warming to close to 1,5 °C or even 2 °C will be beyond reach.

(7) The Union has been pursuing an ambitious policy on climate action and has put in place a regulatory framework to

achieve its 2030 target for greenhouse gas emissions reduction. The legislation implementing that target consists,

inter alia, of Directive 2003/87/EC of the European Parliament and of the Council (

), which establishes a system for

greenhouse gas emission allowance trading within the Union (‘EU ETS’) and delivers harmonised pricing of

greenhouse gas emissions at Union level for energy-intensive sectors and subsectors, of Regulation (EU) 2018/842

of the European Parliament and of the Council (

), which introduces national targets for the reduction of

greenhouse gas emissions by 2030, and of Regulation (EU) 2018/841 of the European Parliament and of the

Council (

), which requires Member States to compensate greenhouse gas emissions from land use with the removal

of greenhouse gases from the atmosphere.

(8) While the Union has substantially reduced its domestic greenhouse gas emissions, the greenhouse gas emissions

embedded in imports to the Union have been increasing, thereby undermining the Union’s efforts to reduce its

global greenhouse gas emissions footprint. The Union has a responsibility to continue playing a leading role in

global climate action.

(

) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving

climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021,

p. 1).

(

) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas

emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).

(

) Regulation (EU) 2018/842 of the European Parliament and of the Council of 30 May 2018 on binding annual greenhouse gas emission

reductions by Member States from 2021 to 2030 contributing to climate action to meet commitments under the Paris Agreement and

amending Regulation (EU) No 525/2013 (OJ L 156, 19.6.2018, p. 26).

(

) Regulation (EU) 2018/841 of the European Parliament and of the Council of 30 May 2018 on the inclusion of greenhouse gas

emissions and removals from land use, land use change and forestry in the 2030 climate and energy framework, and amending

Regulation (EU) No 525/2013 and Decision No 529/2013/EU (OJ L 156, 19.6.2018, p. 1).

EN Official Journal of the European Union 16.5.2023 L 130/53

(9) As long as a significant number of the Union’s international partners have policy approaches that do not achieve the

same level of climate ambition, there is a risk of carbon leakage. Carbon leakage occurs if, for reasons of costs related

to climate policies, businesses in certain industry sectors or subsectors transfer production to other countries or

imports from those countries replace equivalent products that are less intensive in terms of greenhouse

gas emissions. Such situations could lead to an increase in the total global emissions, thus jeopardising the

reduction of greenhouse gas emissions that is urgently needed if the world is to keep the increase in global average

temperature to well below 2 °C above pre-industrial levels and to pursue efforts to limit the temperature increase to

1,5 °C above pre-industrial levels. As the Union increases its climate ambition, that risk of carbon leakage could

undermine the effectiveness of Union emission reduction policies.

(10) The initiative for a carbon border adjustment mechanism (the ‘CBAM’) is part of the ‘Fit for 55’ legislative package.

The CBAM is to serve as an essential element of the Union’s toolbox for meeting the objective of a climate-neutral

Union at the latest by 2050 in line with the Paris Agreement by addressing the risk of carbon leakage that results

from the Union’s increased climate ambition. The CBAM is expected to also contribute to promoting

decarbonisation in third countries.

(11) Existing mechanisms for addressing the risk of carbon leakage in sectors or subsectors where such risk exists consist

of the transitional free allocation of EU ETS allowances and financial measures to compensate for indirect emission

costs incurred from greenhouse gas emission costs passed on in electricity prices. Those mechanisms are set out in

Article 10a(6) and Article 10b of Directive 2003/87/EC, respectively. The free allocation of EU ETS allowances at

the level of best performers has been a policy instrument for certain industrial sectors to address the risk of carbon

leakage. However, compared to full auctioning, such free allocation weakens the price signal that the system

provides and thus affects the incentives for investment into further reducing greenhouse gas emissions.

(12) The CBAM seeks to replace those existing mechanisms by addressing the risk of carbon leakage in a different way,

namely by ensuring equivalent carbon pricing for imports and domestic products. To ensure a gradual transition

from the current system of free allowances to the CBAM, the CBAM should be progressively phased in while free

allowances in sectors covered by the CBAM are phased out. The combined and transitional application of EU ETS

allowances allocated free of charge and of the CBAM should in no case result in more favourable treatment for

Union goods compared to goods imported into the customs territory of the Union.

(13) The carbon price is rising, and companies need long-term visibility, predictability and legal certainty to make their

decisions on investment in the decarbonisation of industrial processes. Therefore, in order to strengthen the legal

framework for fighting carbon leakage, a clear pathway for gradual further extension of the scope of the CBAM to

products, sectors and subsectors at risk of carbon leakage should be established.

(14) While the objective of the CBAM is to prevent the risk of carbon leakage, this Regulation would also encourage

producers from third countries to use technologies that are more efficient in reducing greenhouse gases so that

fewer emissions are generated. For that reason, the CBAM is expected to effectively support the reduction of

greenhouse gas emissions in third countries.

(15) As an instrument to prevent carbon leakage and reduce greenhouse gas emissions, the CBAM should ensure that

imported products are subject to a regulatory system that applies carbon costs equivalent to those borne under the

EU ETS, resulting in a carbon price that is equivalent for imports and domestic products. The CBAM is a climate

measure which should support the reduction of global greenhouse gas emissions and prevent the risk of carbon

leakage, while ensuring compatibility with World Trade Organization law.

EN Official Journal of the European Union L 130/54 16.5.2023

/53

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REGULATION(EU)2023/956OFTHEEUROPEANPARLIAMENTANDOFTHECOUNCILof10May2023establishingacarbonborderadjustmentmechanism(TextwithEEArelevance)THEEUROPEANPARLIAMENTANDTHECOUNCILOFTHEEUROPEANUNION,HavingregardtotheTreatyontheFunctioningoftheEuropeanUnion,andinparticularArticle192(1)thereof,HavingregardtotheproposalfromtheEuropeanCommission,Aftertransmissionofthedraftlegislativeacttothenationalparliaments,HavingregardtotheopinionoftheEuropeanEconomicandSocialCommittee(1),HavingregardtotheopinionoftheCommitteeoftheRegions(2),Actinginaccordancewiththeordinarylegislativeprocedure(3),Whereas:(1)Initscommunicationof11December2019entitled‘TheEuropeanGreenDeal’(the‘EuropeanGreenDeal’),theCommissionsetoutanewgrowthstrategy.ThatstrategyaimstotransformtheUnionintoafairandprosperoussociety,withamodern,resource-efficientandcompetitiveeconomy,wheretherearenonetemissions(emissionsafterdeductionofremovals)ofgreenhousegases(‘greenhousegasemissions’)atthelatestby2050andwhereeconomicgrowthisdecoupledfromtheuseofresources.TheEuropeanGreenDealaimstoprotect,conserveandenhancetheUnion’snaturalcapital,andtoprotectthehealthandwell-beingofcitizensfromenvironment-relatedrisksandimpacts.Atthesametime,thattransformationmustbejustandinclusive,leavingnoonebehind.TheCommissionalsoannouncedinitscommunicationof12May2021entitled‘PathwaytoaHealthyPlanetforAll,EUActionPlan:TowardsZeroPollutionforAir,WaterandSoil’thepromotionofrelevantinstrumentsandincentivestobetterimplementthe‘polluterpays’principlesetoutinArticle191(2)oftheTreatyontheFunctioningoftheEuropeanUnion(TFEU)andthuscompletethephasingoutof‘pollutionforfree’withaviewtomaximisingsynergiesbetweendecarbonisationandthezero-pollutionambition.(2)TheParisAgreement(4),adoptedon12December2015undertheUnitedNationsFrameworkConventiononClimateChange(UNFCCC)(the‘ParisAgreement’),enteredintoforceon4November2016.ThePartiestotheParisAgreementhaveagreedtoholdtheincreaseintheglobalaveragetemperaturewellbelow2°Cabovepre-industriallevelsandtopursueeffortstolimitthetemperatureincreaseto1,5°Cabovepre-industriallevels.UndertheGlasgowClimatePact,adoptedon13November2021,theConferenceofthePartiestotheUNFCCC,servingasthemeetingofthePartiestotheParisAgreement,alsorecognisedthatlimitingtheincreaseintheglobalaveragetemperatureto1,5°Cabovepre-industriallevelswouldsignificantlyreducetherisksandimpactsofclimatechange,andcommittedtostrengtheningthe2030targetsbytheendof2022toclosetheambitiongap.(1)OJC152,6.4.2022,p.181.(2)OJC301,5.8.2022,p.116.(3)PositionoftheEuropeanParliamentof18April2023(notyetpublishedintheOfficialJournal)anddecisionoftheCouncilof25April2023.(4)OJL282,19.10.2016,p.4.ENOfficialJournaloftheEuropeanUnionL130/5216.5.2023(3)Tacklingclimateandotherenvironment-relatedchallengesandreachingtheobjectivesoftheParisAgreementareatthecoreoftheEuropeanGreenDeal.ThevalueoftheEuropeanGreenDealhasonlygrowninlightoftheverysevereeffectsoftheCOVID-19pandemiconthehealthandeconomicwell-beingoftheUnion’scitizens.(4)TheUnioncommittedtoreducingtheUnion’seconomy-widenetgreenhousegasemissionsbyatleast55%comparedto1990levelsby2030,assetoutinthesubmissiontotheUNFCCConbehalfoftheEuropeanUnionanditsMemberStatesontheupdateofthenationallydeterminedcontributionoftheEuropeanUnionanditsMemberStates.(5)Regulation(EU)2021/1119oftheEuropeanParliamentandoftheCouncil(5)hasenshrinedinlegislationtheobjectiveofeconomy-wideclimateneutralityatthelatestby2050.ThatRegulationalsoestablishesabindingUniondomesticreductiontargetfornetgreenhousegasemissions(emissionsafterdeductionofremovals)ofatleast55%comparedto1990levelsby2030.(6)TheSpecialReportoftheIntergovernmentalPanelonClimateChange(IPCC)of2018ontheimpactsofglobaltemperatureincreasesof1,5°Cabovepre-industriallevelsandrelatedglobalgreenhousegasemissionpathwaysprovidesastrongscientificbasisfortacklingclimatechangeandillustratestheneedtostepupclimateaction.Thatreportconfirmsthat,inordertoreducethelikelihoodofextremeweatherevents,greenhousegasemissionsneedtobeurgentlyreduced,andthatclimatechangeneedstobelimitedtoaglobaltemperatureincreaseof1,5°C.Moreover,ifmitigationpathways,consistentwithlimitingglobalwarmingto1,5°Cabovepre-industriallevels,arenotrapidlyactivated,muchmoreexpensiveandcomplexadaptationmeasureswillhavetobetakentoavoidtheimpactsofhigherlevelsofglobalwarming.ThecontributionofWorkingGroupItotheSixthAssessmentReportoftheIPCCentitled‘ClimateChange2021:ThePhysicalScienceBasis’recallsthatclimatechangeisalreadyaffectingeveryregiononEarthandprojectsthatinthecomingdecadesclimatechangewillincreaseinallregions.Thatreportstressesthat,unlessthereareimmediate,rapidandlarge-scalereductionsingreenhousegasemissions,limitingwarmingtocloseto1,5°Coreven2°Cwillbebeyondreach.(7)TheUnionhasbeenpursuinganambitiouspolicyonclimateactionandhasputinplacearegulatoryframeworktoachieveits2030targetforgreenhousegasemissionsreduction.Thelegislationimplementingthattargetconsists,interalia,ofDirective2003/87/ECoftheEuropeanParliamentandoftheCouncil(6),whichestablishesasystemforgreenhousegasemissionallowancetradingwithintheUnion(‘EUETS’)anddeliversharmonisedpricingofgreenhousegasemissionsatUnionlevelforenergy-intensivesectorsandsubsectors,ofRegulation(EU)2018/842oftheEuropeanParliamentandoftheCouncil(7),whichintroducesnationaltargetsforthereductionofgreenhousegasemissionsby2030,andofRegulation(EU)2018/841oftheEuropeanParliamentandoftheCouncil(8),whichrequiresMemberStatestocompensategreenhousegasemissionsfromlandusewiththeremovalofgreenhousegasesfromtheatmosphere.(8)WhiletheUnionhassubstantiallyreduceditsdomesticgreenhousegasemissions,thegreenhousegasemissionsembeddedinimportstotheUnionhavebeenincreasing,therebyunderminingtheUnion’seffortstoreduceitsglobalgreenhousegasemissionsfootprint.TheUnionhasaresponsibilitytocontinueplayingaleadingroleinglobalclimateaction.(5)Regulation(EU)2021/1119oftheEuropeanParliamentandoftheCouncilof30June2021establishingtheframeworkforachievingclimateneutralityandamendingRegulations(EC)No401/2009and(EU)2018/1999(‘EuropeanClimateLaw’)(OJL243,9.7.2021,p.1).(6)Directive2003/87/ECoftheEuropeanParliamentandoftheCouncilof13October2003establishingasystemforgreenhousegasemissionallowancetradingwithintheUnionandamendingCouncilDirective96/61/EC(OJL275,25.10.2003,p.32).(7)Regulation(EU)2018/842oftheEuropeanParliamentandoftheCouncilof30May2018onbindingannualgreenhousegasemissionreductionsbyMemberStatesfrom2021to2030contributingtoclimateactiontomeetcommitmentsundertheParisAgreementandamendingRegulation(EU)No525/2013(OJL156,19.6.2018,p.26).(8)Regulation(EU)2018/841oftheEuropeanParliamentandoftheCouncilof30May2018ontheinclusionofgreenhousegasemissionsandremovalsfromlanduse,landusechangeandforestryinthe2030climateandenergyframework,andamendingRegulation(EU)No525/2013andDecisionNo529/2013/EU(OJL156,19.6.2018,p.1).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/53(9)AslongasasignificantnumberoftheUnion’sinternationalpartnershavepolicyapproachesthatdonotachievethesamelevelofclimateambition,thereisariskofcarbonleakage.Carbonleakageoccursif,forreasonsofcostsrelatedtoclimatepolicies,businessesincertainindustrysectorsorsubsectorstransferproductiontoothercountriesorimportsfromthosecountriesreplaceequivalentproductsthatarelessintensiveintermsofgreenhousegasemissions.Suchsituationscouldleadtoanincreaseinthetotalglobalemissions,thusjeopardisingthereductionofgreenhousegasemissionsthatisurgentlyneedediftheworldistokeeptheincreaseinglobalaveragetemperaturetowellbelow2°Cabovepre-industriallevelsandtopursueeffortstolimitthetemperatureincreaseto1,5°Cabovepre-industriallevels.AstheUnionincreasesitsclimateambition,thatriskofcarbonleakagecouldunderminetheeffectivenessofUnionemissionreductionpolicies.(10)Theinitiativeforacarbonborderadjustmentmechanism(the‘CBAM’)ispartofthe‘Fitfor55’legislativepackage.TheCBAMistoserveasanessentialelementoftheUnion’stoolboxformeetingtheobjectiveofaclimate-neutralUnionatthelatestby2050inlinewiththeParisAgreementbyaddressingtheriskofcarbonleakagethatresultsfromtheUnion’sincreasedclimateambition.TheCBAMisexpectedtoalsocontributetopromotingdecarbonisationinthirdcountries.(11)ExistingmechanismsforaddressingtheriskofcarbonleakageinsectorsorsubsectorswheresuchriskexistsconsistofthetransitionalfreeallocationofEUETSallowancesandfinancialmeasurestocompensateforindirectemissioncostsincurredfromgreenhousegasemissioncostspassedoninelectricityprices.ThosemechanismsaresetoutinArticle10a(6)andArticle10bofDirective2003/87/EC,respectively.ThefreeallocationofEUETSallowancesatthelevelofbestperformershasbeenapolicyinstrumentforcertainindustrialsectorstoaddresstheriskofcarbonleakage.However,comparedtofullauctioning,suchfreeallocationweakensthepricesignalthatthesystemprovidesandthusaffectstheincentivesforinvestmentintofurtherreducinggreenhousegasemissions.(12)TheCBAMseekstoreplacethoseexistingmechanismsbyaddressingtheriskofcarbonleakageinadifferentway,namelybyensuringequivalentcarbonpricingforimportsanddomesticproducts.ToensureagradualtransitionfromthecurrentsystemoffreeallowancestotheCBAM,theCBAMshouldbeprogressivelyphasedinwhilefreeallowancesinsectorscoveredbytheCBAMarephasedout.ThecombinedandtransitionalapplicationofEUETSallowancesallocatedfreeofchargeandoftheCBAMshouldinnocaseresultinmorefavourabletreatmentforUniongoodscomparedtogoodsimportedintothecustomsterritoryoftheUnion.(13)Thecarbonpriceisrising,andcompaniesneedlong-termvisibility,predictabilityandlegalcertaintytomaketheirdecisionsoninvestmentinthedecarbonisationofindustrialprocesses.Therefore,inordertostrengthenthelegalframeworkforfightingcarbonleakage,aclearpathwayforgradualfurtherextensionofthescopeoftheCBAMtoproducts,sectorsandsubsectorsatriskofcarbonleakageshouldbeestablished.(14)WhiletheobjectiveoftheCBAMistopreventtheriskofcarbonleakage,thisRegulationwouldalsoencourageproducersfromthirdcountriestousetechnologiesthataremoreefficientinreducinggreenhousegasessothatfeweremissionsaregenerated.Forthatreason,theCBAMisexpectedtoeffectivelysupportthereductionofgreenhousegasemissionsinthirdcountries.(15)Asaninstrumenttopreventcarbonleakageandreducegreenhousegasemissions,theCBAMshouldensurethatimportedproductsaresubjecttoaregulatorysystemthatappliescarboncostsequivalenttothoseborneundertheEUETS,resultinginacarbonpricethatisequivalentforimportsanddomesticproducts.TheCBAMisaclimatemeasurewhichshouldsupportthereductionofglobalgreenhousegasemissionsandpreventtheriskofcarbonleakage,whileensuringcompatibilitywithWorldTradeOrganizationlaw.ENOfficialJournaloftheEuropeanUnionL130/5416.5.2023(16)ThisRegulationshouldapplytogoodsimportedintothecustomsterritoryoftheUnionfromthirdcountries,exceptwheretheirproductionhasalreadybeensubjecttotheEUETSthroughitsapplicationtothirdcountriesorterritoriesortoacarbonpricingsystemthatisfullylinkedwiththeEUETS.(17)Withaviewtoensuringthatthetransitiontoacarbon-neutraleconomyiscontinuouslyaccompaniedbyeconomicandsocialcohesion,accountshouldbetaken,uponfuturerevisionofthisRegulation,ofthespecialcharacteristicsandconstraintsoftheoutermostregionsreferredtoinArticle349TFEUaswellasofislandStateswhicharepartofthecustomsterritoryoftheUnion,withoutunderminingtheintegrityandcoherenceoftheUnionlegalorder,includingtheinternalmarketandcommonpolicies.(18)Withaviewtopreventingtheriskofcarbonleakageinoffshoreinstallations,thisRegulationshouldapplytogoods,orprocessedproductsfromthosegoodsresultingfromaninwardprocessingprocedure,thatarebroughttoanartificialisland,afixedorfloatingstructure,oranyotherstructureonthecontinentalshelforintheexclusiveeconomiczoneofaMemberStatewherethatcontinentalshelforexclusiveeconomiczoneisadjacenttothecustomsterritoryoftheUnion.ImplementingpowersshouldbeconferredontheCommissiontolaydowndetailedconditionsfortheapplicationoftheCBAMtosuchgoods.(19)ThegreenhousegasemissionsthatshouldbesubjecttotheCBAMshouldcorrespondtothosegreenhousegasemissionscoveredbyAnnexItoDirective2003/87/EC,namelycarbondioxide(‘CO2’)aswellas,whererelevant,nitrousoxideandperfluorocarbons.TheCBAMshouldinitiallyapplytodirectemissionsofthosegreenhousegasesfromthetimeofproductionofgoodsuntiltheimportofthosegoodsintothecustomsterritoryoftheUnion,mirroringthescopeoftheEUETStoensurecoherence.TheCBAMshouldalsoapplytoindirectemissions.ThoseindirectemissionsaretheemissionsarisingfromthegenerationofelectricityusedtoproducethegoodstowhichthisRegulationapplies.TheinclusionofindirectemissionswouldfurtherenhancetheenvironmentaleffectivenessoftheCBAManditsambitiontocontributetofightingclimatechange.Indirectemissionsshould,however,notbetakenintoaccountinitiallyforthegoodsinrespectofwhichfinancialmeasuresapplyintheUnionthatcompensateforindirectemissionscostsincurredfromgreenhousegasemissioncostspassedoninelectricityprices.ThosegoodsareidentifiedinAnnexIItothisRegulation.FuturerevisionsoftheEUETSinDirective2003/87/ECand,inparticular,revisionsofthecompensationmeasuresoftheindirectcostsshouldbeappropriatelyreflectedasregardsthescopeofapplicationoftheCBAM.Duringthetransitionalperiod,datashouldbecollectedforthepurposeoffurtherspecifyingthemethodologyforthecalculationofindirectemissions.ThatmethodologyshouldtakeintoaccountthequantityofelectricityusedfortheproductionofthegoodslistedinAnnexItothisRegulation,aswellasthecountryoforigin,generationsource,andtheemissionfactorsrelatedtothatelectricity.ThespecificmethodologyshouldbefurtherspecifiedinordertoachievethemostappropriatewaytopreventcarbonleakageandensuretheenvironmentalintegrityoftheCBAM.(20)TheEUETSandtheCBAMshareacommonobjectiveofpricinggreenhousegasemissionsembeddedinthesamesectorsandgoodsthroughtheuseofspecificallowancesorcertificates.Bothsystemshavearegulatorynatureandarejustifiedbytheneedtocurbgreenhousegasemissions,inlinewiththebindingenvironmentaltargetunderUnionlaw,setoutinRegulation(EU)2021/1119,toreducetheUnion’snetgreenhousegasemissionsbyatleast55%comparedto1990levelsby2030andtheobjectivetoreacheconomy-wideclimateneutralityatthelatestby2050.(21)WhiletheEUETSsetsthetotalnumberofallowancesissued(the‘cap’)onthegreenhousegasemissionsfromactivitieswithinitsscopeandallowstradingofallowances(the‘capandtradesystem’),theCBAMshouldnotestablishquantitativelimitsonimports,sothattradeflowsarenotrestricted.Moreover,whiletheEUETSappliestoinstallationsintheUnion,theCBAMshouldapplytocertaingoodsimportedintothecustomsterritoryoftheUnion.(22)TheCBAMsystemhassomespecificfeatureswhencomparedtotheEUETS,includingwithrespecttothecalculationofthepriceofCBAMcertificates,thepossibilitiestotradeCBAMcertificatesandtheirperiodofvalidity.ThosefeaturesareduetotheneedtopreservetheeffectivenessoftheCBAMasameasuretopreventcarbonleakageovertime.TheyalsoensurethatthemanagementoftheCBAMsystemisnotexcessivelyburdensome,bothintermsENOfficialJournaloftheEuropeanUnion16.5.2023L130/55ofobligationsimposedonoperatorsandadministrativeresources,whileatthesametimepreservingalevelofflexibilityavailabletooperatorsequivalenttothatundertheEUETS.Ensuringsuchabalanceisofparticularimportancetosmallandmedium-sizedenterprises(SMEs)concerned.(23)Inordertopreserveitseffectivenessasameasuretopreventcarbonleakage,theCBAMneedstoreflectcloselytheEUETSprice.WhileontheEUETSmarketthepriceofallowancesreleasedontothemarketisdeterminedthroughauctions,thepriceofCBAMcertificatesshouldreasonablyreflectthepriceofsuchauctionsthroughaveragescalculatedonaweeklybasis.SuchweeklyaveragepricesreflectcloselythepricefluctuationsoftheEUETSandallowareasonablemarginforimporterstotakeadvantageofthepricechangesoftheEUETSwhilealsoensuringthatthesystemremainsmanageableforadministrativeauthorities.(24)UndertheEUETS,thecapdeterminesthesupplyofemissionallowancesandprovidescertaintyaboutmaximumemissionsofgreenhousegases.Thecarbonpriceisdeterminedbythebalanceofthatsupplyagainstthemarketdemand.Scarcityisnecessaryfortheretobeapriceincentive.ThisRegulationisnotintendedtoimposeacaponthenumberofCBAMcertificatesavailabletoimporters;ifimporterswereabletocarryforwardandtradeCBAMcertificates,thatabilitycouldhaveresultedinsituationswherethepriceforCBAMcertificateswouldnolongerreflecttheevolutionofthepriceintheEUETS.Suchasituationwouldweakentheincentivefordecarbonisation,favouringcarbonleakageandimpairingtheoverarchingclimateobjectiveoftheCBAM.Itcouldalsoresultindifferentpricesforoperatorsfromdifferentcountries.ThelimitsonthepossibilitiestotradeCBAMcertificatesandtocarrythemforwardarethereforejustifiedbytheneedtoavoidunderminingtheeffectivenessandclimateobjectiveoftheCBAMandtoensureeven-handedtreatmentofoperatorsfromdifferentcountries.However,inordertopreservethepossibilityforimporterstooptimisetheircosts,thisRegulationshouldprovideforasystemwhereauthoritiescanrepurchaseacertainamountofexcesscertificatesfromimporters.Suchamountshouldbesetatalevelwhichallowsareasonablemarginforimporterstoleveragetheircostsovertheperiodofvalidityofthecertificateswhilepreservingtheoverallpricetransmissioneffect,ensuringthattheenvironmentalobjectiveoftheCBAMispreserved.(25)GiventhattheCBAMwouldapplytoimportsofgoodsintothecustomsterritoryoftheUnionratherthantoinstallations,certainadaptationsandsimplificationswouldalsoneedtoapplyintheCBAM.Onesuchsimplificationshouldbetheintroductionofasimpleandaccessibledeclarativesystemwherebyimportersreportthetotalverifiedgreenhousegasemissionsembeddedingoodsimportedinagivencalendaryear.AdifferenttimingcomparedtothecompliancecycleoftheEUETSshouldalsobeappliedtoavoidanypotentialbottleneckthatmightresultfromobligationsforaccreditedverifiersunderthisRegulationandDirective2003/87/EC.(26)MemberStatesshouldimposepenaltiesforinfringementsofthisRegulationandensurethatsuchpenaltiesareenforced.Morespecifically,thepenaltyamountforthefailureofanauthorisedCBAMdeclaranttosurrenderCBAMcertificatesshouldbeidenticaltotheamountpursuanttoArticle16(3)and(4)ofDirective2003/87/EC.However,wherethegoodshavebeenintroducedintotheUnionbyapersonotherthananauthorisedCBAMdeclarantwithoutcomplyingwiththeobligationsunderthisRegulation,theamountofthosepenaltiesshouldbehigherinordertobeeffective,proportionateanddissuasive,alsotakingintoaccountthefactthatsuchpersonisnotobligedtosurrenderCBAMcertificates.TheimpositionofpenaltiesunderthisRegulationiswithoutprejudicetopenaltiesthatmaybeimposedunderUnionornationallawfortheinfringementofotherrelevantobligations,inparticularthoserelatedtocustomsrules.(27)WhiletheEUETSappliestocertainproductionprocessesandactivities,theCBAMshouldtargetthecorrespondingimportsofgoods.ThatrequiresclearlyidentifyingimportedgoodsbymeansoftheirclassificationintheCombinedNomenclature(‘CN’)setoutinCouncilRegulation(EEC)No2658/87(9)andlinkingthemtoembeddedemissions.(9)CouncilRegulation(EEC)No2658/87of23July1987onthetariffandstatisticalnomenclatureandontheCommonCustomsTariff(OJL256,7.9.1987,p.1).ENOfficialJournaloftheEuropeanUnionL130/5616.5.2023(28)ThegoodsorprocessedproductscoveredbytheCBAMshouldreflecttheactivitiescoveredbytheEUETSasthatsystemisbasedonquantitativeandqualitativecriterialinkedtotheenvironmentalobjectiveofDirective2003/87/ECandisthemostcomprehensivegreenhousegasemissionsregulatorysystemintheUnion.(29)DefiningthescopeoftheCBAMinawaythatreflectstheactivitiescoveredbytheEUETSwouldalsocontributetoensuringthatimportedproductsaregrantedatreatmentthatisnotlessfavourablethanthataccordedtolikeproductsofdomesticorigin.(30)WhilsttheultimateobjectiveoftheCBAMisoneofbroadproductcoverage,itwouldbeprudenttostartwithaselectednumberofsectorswithrelativelyhomogeneousgoodswherethereisariskofcarbonleakage.UnionsectorsdeemedtobeatriskofcarbonleakagearelistedinCommissionDelegatedDecision(EU)2019/708(10).(31)Thegoods,towhichthisRegulationshouldapply,shouldbeselectedaftercarefulanalysisoftheirrelevanceintermsofcumulatedgreenhousegasemissionsandriskofcarbonleakageinthecorrespondingEUETSsectors,whilelimitingcomplexityandadministrativeburdenontheoperatorsconcerned.Inparticular,theselectionshouldtakeintoaccountbasicmaterialsandbasicproductscoveredbytheEUETSwiththeobjectiveofensuringthatemissionsembeddedinemission-intensiveproductsimportedintotheUnionaresubjecttoacarbonpricethatisequivalenttothatappliedtoUnionproducts,andofmitigatingtheriskofcarbonleakage.Therelevantcriteriatonarrowtheselectionshouldbe:first,relevanceofsectorsintermsofemissions,namelywhetherthesectorisoneofthelargestaggregateemittersofgreenhousegasemissions;second,thesector’sexposuretosignificantriskofcarbonleakage,asdefinedpursuanttoDirective2003/87/EC;andthird,theneedtobalancebroadproductcoverageintermsofgreenhousegasemissions,whilelimitingcomplexityandadministrativeburden.(32)Theuseofthefirstcriterionwouldallowthelistingofthefollowingindustrialsectorsintermsofcumulatedemissions:ironandsteel,refineries,cement,aluminium,organicbasicchemicals,hydrogenandfertilisers.(33)CertainsectorslistedinDelegatedDecision(EU)2019/708shouldnot,however,beaddressedinthisRegulationatthisstage,duetotheirparticularcharacteristics.(34)Inparticular,organicchemicalsshouldnotbeincludedinthescopeofthisRegulationduetotechnicallimitationsthatatthetimeoftheadoptionofthisRegulationdonotallowtodefineclearlytheembeddedemissionsofsuchimportedgoods.ForthosegoodstheapplicablebenchmarkundertheEUETSisabasicparameter,whichdoesnotallowforanunambiguousallocationofemissionsembeddedinindividualimportedgoods.Amoretargetedallocationtoorganicchemicalsrequiresmoredataandanalysis.(35)Similartechnicalconstraintsapplytorefineryproducts,forwhichitisnotpossibletounambiguouslyassigngreenhousegasemissionstoindividualoutputproducts.Atthesametime,therelevantbenchmarkintheEUETSdoesnotdirectlyrelatetospecificproducts,suchaspetrol,dieselorkerosene,buttoallrefineryoutput.(36)AluminiumproductsshouldbeincludedintheCBAMastheyarehighlyexposedtocarbonleakage.Moreover,inseveralindustrialapplicationstheyareindirectcompetitionwithsteelproductsbecauseofcharacteristicswhichcloselyresemblethoseofsteelproducts.(37)AtthetimeoftheadoptionofthisRegulation,importsofhydrogenintotheUnionarerelativelylow.However,thatsituationisexpectedtochangesignificantlyinthecomingyearsastheUnion’s‘Fitfor55’packagepromotestheuseofrenewablehydrogen.Forthedecarbonisationofindustryasawhole,thedemandforrenewablehydrogenwillincrease,andconsequentlyleadtonon-integratedproductionprocessesindownstreamproductswherehydrogenisaprecursor.TheinclusionofhydrogeninthescopeoftheCBAMistheappropriatemeanstofurtherfosterthedecarbonisationofhydrogen.(10)CommissionDelegatedDecision(EU)2019/708of15February2019supplementingDirective2003/87/ECoftheEuropeanParliamentandoftheCouncilconcerningthedeterminationofsectorsandsubsectorsdeemedatriskofcarbonleakagefortheperiod2021to2030(OJL120,8.5.2019,p.20).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/57(38)Similarly,certainproductsshouldbeincludedinthescopeoftheCBAMdespitetheirlowlevelofembeddedemissionsoccurringduringtheirproductionprocess,astheirexclusionwouldincreasethelikelihoodofcircumventingtheinclusionofsteelproductsintheCBAMbymodifyingthepatternoftradetowardsdownstreamproducts.(39)Conversely,thisRegulationshouldnotinitiallyapplytocertainproductstheproductionofwhichdoesnotentailmeaningfulemissionssuchasferrousscrap,someferro-alloysandcertainfertilisers.(40)TheimportationofelectricityshouldbeincludedinthescopeofthisRegulation,asthatsectorisresponsiblefor30%ofthetotalgreenhousegasemissionsintheUnion.TheUnion’sincreasedclimateambitionwouldwidenthegapincarboncostsbetweenelectricityproductionwithintheUnionandthirdcountries.Thatgap,combinedwiththeprogressinconnectingtheUnionelectricitygridtothatofitsneighbours,wouldincreasetheriskofcarbonleakageduetotheincreaseinimportsofelectricity,asignificantpartofwhichisproducedbycoal-firedpowerplants.(41)Inordertoavoidexcessiveadministrativeburdenasregardscompetentnationaladministrationsandimporters,itisappropriatetospecifythelimitedcasesinwhichtheobligationsunderthisRegulationshouldnotapply.Thatdeminimisprovision,however,iswithoutprejudicetoacontinuedapplicationoftheprovisionsunderUnionornationallawthatarenecessarytoensurecompliancewiththeobligationsunderthisRegulationaswellas,inparticular,withcustomslegislation,includingthepreventionoffraud.(42)AsimportersofgoodscoveredbythisRegulationshouldnothavetofulfiltheirobligationsunderthisRegulationatthetimeofimportation,specificadministrativemeasuresshouldbeappliedtoensurethatsuchobligationsarefulfilledatalaterstage.Therefore,importersshouldonlybeentitledtoimportgoodsthataresubjecttothisRegulationaftertheyhavebeengrantedanauthorisationbycompetentauthorities.(43)ThecustomsauthoritiesshouldnotallowtheimportationofgoodsbyanypersonotherthananauthorisedCBAMdeclarant.InaccordancewithArticles46and48ofRegulation(EU)No952/2013oftheEuropeanParliamentandoftheCouncil(11),thecustomsauthoritiesareentitledtocarryoutchecksonthegoods,includingwithrespecttotheidentificationoftheauthorisedCBAMdeclarant,theeight-digitCNcode,thequantityandthecountryoforiginoftheimportedgoods,thedateofdeclarationandthecustomsprocedure.TheCommissionshouldincludetherisksrelatingtotheCBAMintheestablishmentofthecommonriskcriteriaandstandardspursuanttoArticle50ofRegulation(EU)No952/2013.(44)Duringatransitionalperiod,thecustomsauthoritiesshouldinformcustomsdeclarantsoftheobligationtoreportinformation,soastocontributetothegatheringofinformationaswellastoawarenessontheneedtorequestthestatusofauthorisedCBAMdeclarantswhereapplicable.Suchinformationshouldbecommunicatedbythecustomsauthoritiesinanappropriatemannertoensurethatcustomsdeclarantsaremadeawareofsuchobligation.(45)TheCBAMshouldbebasedonadeclarativesysteminwhichanauthorisedCBAMdeclarant,whocouldrepresentmorethanoneimporter,wouldsubmitannuallyadeclarationoftheembeddedemissionsinthegoodsimportedintothecustomsterritoryoftheUnionandwouldsurrenderthenumberofCBAMcertificateswhichcorrespondtothosedeclaredemissions.ThefirstCBAMdeclaration,inrespectofthecalendaryear2026,shouldbesubmittedby31May2027.(46)AnauthorisedCBAMdeclarantshouldbeallowedtoclaimareductioninthenumberofCBAMcertificatestobesurrenderedcorrespondingtothecarbonpricealreadyeffectivelypaidinthecountryoforiginforthedeclaredembeddedemissions.(11)Regulation(EU)No952/2013oftheEuropeanParliamentandoftheCouncilof9October2013layingdowntheUnionCustomsCode(OJL269,10.10.2013,p.1).ENOfficialJournaloftheEuropeanUnionL130/5816.5.2023(47)ThedeclaredembeddedemissionsshouldbeverifiedbyapersonaccreditedbyanationalaccreditationbodyappointedinaccordancewithRegulation(EC)No765/2008oftheEuropeanParliamentandoftheCouncil(12)orpursuanttoCommissionImplementingRegulation(EU)2018/2067(13).(48)TheCBAMshouldallowoperatorsofproductioninstallationsinthirdcountriestoregisterintheCBAMregistryandtomaketheirverifiedembeddedemissionsfromproductionofgoodsavailabletoauthorisedCBAMdeclarants.Anoperatorshouldbeabletochoosethatitsname,addressandcontactinformationintheCBAMregistryarenotmadeaccessibletothepublic.(49)CBAMcertificateswoulddifferfromEUETSallowancesforwhichdailyauctioningisanessentialfeature.TheneedtosetaclearpriceforCBAMcertificateswouldmakedailypublicationexcessivelyburdensomeandconfusingforoperators,asdailypricesriskbecomingobsoleteuponpublication.Thus,thepublicationofCBAMpricesonaweeklybasiswouldmoreaccuratelyreflectthepricingtrendofEUETSallowancesreleasedontothemarketandpursuethesameclimateobjective.ThecalculationofthepriceofCBAMcertificatesshouldthereforebesetonthebasisofalongertimeframe,namelyonaweeklybasis,thanonthetimeframeestablishedbytheEUETS,namelyonadailybasis.TheCommissionshouldbetaskedwithcalculatingandpublishingthataverageprice.(50)InordertogiveauthorisedCBAMdeclarantsflexibilityincomplyingwiththeirobligationsunderthisRegulationandallowthemtobenefitfromfluctuationsinthepriceofEUETSallowances,CBAMcertificatesshouldbevalidforalimitedperiodoftimefromthedateoftheirpurchase.TheauthorisedCBAMdeclarantshouldbeallowedtore-sellaportionofthecertificatesboughtinexcess.WithaviewtosurrenderingCBAMcertificates,theauthorisedCBAMdeclarantshouldaccumulatethenumberofcertificatesrequiredduringtheyearwhichcorrespondswiththethresholdssetattheendofeachquarter.(51)ThephysicalcharacteristicsofelectricityasaproductjustifyaslightlydifferentdesignwithintheCBAMascomparedtoothergoods.Defaultvaluesshouldbeusedunderclearlyspecifiedconditions,anditshouldbepossibleforauthorisedCBAMdeclarantstoclaimthecalculationoftheirobligationsunderthisRegulationbasedonactualemissions.Electricitytradeisdifferentfromtradeinothergoods,inparticularbecauseitistradedthroughinterconnectedelectricitygrids,usingpowerexchangesandspecificformsoftrading.MarketcouplingisadenselyregulatedformofelectricitytradewhichenablestheaggregationofbidsandoffersacrosstheUnion.(52)ToavoidtheriskofcircumventionandimprovethetraceabilityofactualCO2emissionsfromimportofelectricityanditsuseingoods,thecalculationofactualemissionsshouldonlybepermittedundercertainstrictconditions.Inparticular,itshouldbenecessarytodemonstrateafirmnominationoftheallocatedinterconnectioncapacityandthatthereisadirectcontractualrelationbetweenthepurchaserandtheproduceroftherenewableelectricity,orbetweenthepurchaserandtheproducerofelectricityhavinglowerthandefaultvalueemissions.(53)Toreducetheriskofcarbonleakage,theCommissionshouldtakeactiontoaddresspracticesofcircumvention.TheCommissionshouldevaluatetheriskofsuchcircumventioninallsectorstowhichthisRegulationapplies.(54)ContractingPartiestotheTreatyestablishingtheEnergyCommunityconcludedbyCouncilDecision2006/500/EC(14)and,PartiestoAssociationAgreements,includingDeepandComprehensiveFreeTradeAreas,arecommittedtodecarbonisationprocessesthatshouldeventuallyresultintheadoptionofcarbonpricingmechanismssimilarorequivalenttotheEUETSorintheirparticipationintheEUETS.(12)Regulation(EC)No765/2008oftheEuropeanParliamentandoftheCouncilof9July2008settingouttherequirementsforaccreditationandrepealingRegulation(EEC)No339/93(OJL218,13.8.2008,p.30).(13)CommissionImplementingRegulation(EU)2018/2067of19December2018ontheverificationofdataandontheaccreditationofverifierspursuanttoDirective2003/87/ECoftheEuropeanParliamentandoftheCouncil(OJL334,31.12.2018,p.94).(14)CouncilDecision2006/500/ECof29May2006ontheconclusionbytheEuropeanCommunityoftheEnergyCommunityTreaty(OJL198,20.7.2006,p.15).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/59(55)TheintegrationofthirdcountriesintotheUnionelectricitymarketisanimportantfactorforthosecountriestoacceleratetheirtransitiontoenergysystemswithhighsharesofrenewableenergies.Marketcouplingforelectricity,assetoutinCommissionRegulation(EU)2015/1222(15),enablesthirdcountriestobetterintegrateelectricityfromrenewableenergiesintotheelectricitymarket,toexchangesuchelectricityinanefficientmannerwithinawiderarea,balancingsupplyanddemandwiththelargerUnionmarket,andtoreducetheCO2emissionintensityoftheirelectricitygeneration.IntegrationofthirdcountriesintotheUnionelectricitymarketalsocontributestothesecurityofelectricitysuppliesinthosecountriesandintheneighbouringMemberStates.(56)OncetheelectricitymarketsofthirdcountriesarecloselyintegratedintothatoftheUnionthroughmarketcoupling,technicalsolutionsshouldbefoundtoensuretheapplicationoftheCBAMtoelectricityexportedfromthosecountriesintothecustomsterritoryoftheUnion.Iftechnicalsolutionscannotbefound,thirdcountrieswhosemarketsarecoupledwiththatoftheUnionshouldbenefitfromatime-limitedexemptionfromtheCBAMuntil2030withregardsolelytotheexportofelectricity,providedthatcertainconditionsaremet.Thosethirdcountriesshould,however,developaroadmapandcommittoimplementingacarbonpricingmechanismprovidingforapricethatisequivalenttotheEUETS,andshouldcommittoachievingcarbonneutralityatthelatestby2050aswellastoalignwithUnionlegislationintheareasofenvironment,climate,competitionandenergy.Suchexemptionshouldbewithdrawnatanytimeiftherearereasonstobelievethatthecountryinquestiondoesnotfulfilitscommitmentsorifithasnotadoptedby2030anemissionstradingsystemequivalenttotheEUETS.(57)Transitionalprovisionsshouldapplyforalimitedperiodoftime.Forthatpurpose,theCBAMshouldapplywithoutfinancialadjustment,withtheobjectiveoffacilitatingitssmoothroll-out,therebyreducingtheriskofdisruptiveimpactsontrade.Importersshouldhavetoreportonaquarterlybasistheembeddedemissionsingoodsimportedduringthepreviousquarterofthecalendaryear,settingoutdirectandindirectemissionsaswellasanycarbonpriceeffectivelypaidabroad.ThelastCBAMreport,whichisthereporttobesubmittedforthelastquarterof2025,shouldbesubmittedby31January2026.(58)TofacilitateandensureaproperfunctioningoftheCBAM,theCommissionshouldprovidesupporttothecompetentauthoritiesincarryingouttheirfunctionsanddutiesunderthisRegulation.TheCommissionshouldcoordinate,issueguidelinesandsupporttheexchangeofbestpractices.(59)InordertoapplythisRegulationinacost-efficientway,theCommissionshouldmanagetheCBAMregistrycontainingdataontheauthorisedCBAMdeclarants,operatorsandinstallationsinthirdcountries.(60)AcommoncentralplatformshouldbeestablishedforthesaleandrepurchaseofCBAMcertificates.Withaviewtooverseeingthetransactionsonthecommoncentralplatform,theCommissionshouldfacilitatetheexchangeofinformationandthecooperationbetweencompetentauthorities,aswellasbetweenthoseauthoritiesandtheCommission.Furthermore,arapidflowofinformationbetweenthecommoncentralplatformandtheCBAMregistryshouldbeestablished.(61)TocontributetotheeffectiveapplicationofthisRegulation,theCommissionshouldcarryoutrisk-basedcontrolsandshouldreviewthecontentofCBAMdeclarationsaccordingly.(62)InordertofurtherenableauniformapplicationofthisRegulation,theCommissionshould,asapreliminaryinput,makeavailabletothecompetentauthoritiesitsowncalculationsregardingtheCBAMcertificatestobesurrendered,onthebasisofitsreviewoftheCBAMdeclarations.Suchpreliminaryinputshouldbeprovidedforindicativepurposesonlyandwithoutprejudicetothedefinitivecalculationtobemadebythecompetentauthority.Inparticular,norightofappealorotherremedialmeasureshouldbepossibleagainstsuchpreliminaryinputmadebytheCommission.(15)CommissionRegulation(EU)2015/1222of24July2015establishingaguidelineoncapacityallocationandcongestionmanagement(OJL197,25.7.2015,p.24).ENOfficialJournaloftheEuropeanUnionL130/6016.5.2023(63)MemberStatesshouldalsobeabletocarryoutreviewsofindividualCBAMdeclarationsforenforcementpurposes.TheconclusionsofthereviewsofindividualCBAMdeclarationsshouldbesharedwiththeCommission.ThoseconclusionsshouldalsobemadeavailabletoothercompetentauthoritiesviatheCBAMregistry.(64)MemberStatesshouldberesponsibleforcorrectlyestablishingandcollectingrevenuesarisingfromtheapplicationofthisRegulation.(65)TheCommissionshouldregularlyevaluatetheapplicationofthisRegulationandreporttotheEuropeanParliamentandtotheCouncil.Thosereportsshouldinparticularfocusonpossibilitiestoenhanceclimateactionstowardsreachingtheobjectiveofaclimate-neutralUnionatthelatestby2050.TheCommissionshould,aspartofthatreporting,collecttheinformationnecessarywithaviewtothefurtherextensionofthescopeofthisRegulationtoembeddedindirectemissionsinthegoodslistedinAnnexIIassoonaspossible,aswellastoothergoodsandservicesthatcouldbeatriskofcarbonleakage,suchasdownstreamproducts,andtodevelopingmethodsofcalculatingembeddedemissionsbasedontheenvironmentalfootprintmethods,assetoutinCommissionRecommendation2013/179/EU(16).ThosereportsshouldalsocontainanassessmentoftheimpactoftheCBAMoncarbonleakage,includinginrelationtoexports,anditseconomic,socialandterritorialimpactthroughouttheUnion,takingintoaccountalsothespecialcharacteristicsandconstraintsofoutermostregionsreferredtoinArticle349TFEUandofislandStateswhicharepartofthecustomsterritoryoftheUnion.(66)PracticesofcircumventionofthisRegulationshouldbemonitoredandaddressedbytheCommission,includingwhereoperatorscouldslightlymodifytheirgoodswithoutalteringtheiressentialcharacteristics,orartificiallysplitshipments,inordertoavoidtheobligationsunderthisRegulation.SituationswheregoodswouldbesenttoathirdcountryorregionpriortotheirimportationtotheUnionmarket,withtheaimofavoidingtheobligationsunderthisRegulation,orwhereoperatorsinthirdcountrieswouldexporttheirlessgreenhousegasemissionsintensiveproductstotheUnionandkeeptheirmoregreenhousegasemissionsintensiveproductsforothermarkets,orreorganisationbyexportersorproducersoftheirpatternsandchannelsofsaleandproduction,oranyotherkindsofdualproductionanddualsalepractices,withtheaimofavoidingtheobligationsunderthisRegulation,shouldalsobemonitored.(67)InfullrespectoftheprinciplessetoutinthisRegulation,workonextendingthescopeofthisRegulationshouldhavetheaimofincluding,by2030,allthesectorscoveredbyDirective2003/87/EC.Therefore,whenreviewingandevaluatingtheapplicationofthisRegulation,theCommissionshouldmaintainareferencetothistimeline,andgiveprioritytoincludingwithinthescopeofthisRegulationgreenhousegasemissionsembeddedingoodsthataremostexposedtocarbonleakageandthataremostcarbonintensive,aswellasindownstreamproductsthatcontainasignificantshareofatleastoneofthegoodswithinthescopeofthisRegulation.ShouldtheCommissionnotsubmitalegislativeproposalforsuchanextension,by2030,ofthescopeofthisRegulation,itshouldinformtheEuropeanParliamentandtheCouncilofthereasonsandtakethenecessarystepstowardsachievingtheobjectiveofincluding,assoonaspossible,allthesectorscoveredbyDirective2003/87/EC.(68)TheCommissionshouldalsopresentareporttotheEuropeanParliamentandtotheCouncilontheapplicationofthisRegulationtwoyearsfromtheendofthetransitionalperiod,andeverytwoyearsthereafter.ThetimingforthesubmissionofthereportsshouldfollowthetimetablesonthefunctioningofthecarbonmarketpursuanttoArticle10(5)ofDirective2003/87/EC.ThereportsshouldcontainanassessmentoftheimpactsoftheCBAM.(69)Inordertoallowforarapidandeffectiveresponsetounforeseeable,exceptionalandunprovokedcircumstancesthathavedestructiveconsequencesontheeconomicandindustrialinfrastructureofoneormorethirdcountriessubjecttotheCBAM,theCommissionshouldsubmittotheEuropeanParliamentandtotheCouncilalegislativeproposal,asappropriate,amendingthisRegulation.Suchalegislativeproposalshouldsetoutthemeasuresthataremostappropriateinlightofthecircumstancesthatthethirdcountryorcountriesarefacing,whilepreservingtheobjectivesofthisRegulation.Thosemeasuresshouldbelimitedintime.(16)CommissionRecommendation2013/179/EUof9April2013ontheuseofcommonmethodstomeasureandcommunicatethelifecycleenvironmentalperformanceofproductsandorganisations(OJL124,4.5.2013,p.1).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/61(70)AdialoguewiththirdcountriesshouldcontinueandthereshouldbespaceforcooperationandsolutionsthatcouldinformthespecificchoicestobemadeonthedetailsoftheCBAMduringitsimplementation,inparticularduringthetransitionalperiod.(71)TheCommissionshouldstrivetoengageinaneven-handedmannerandinlinewiththeinternationalobligationsoftheUnionwiththethirdcountrieswhosetradetotheUnionisaffectedbythisRegulation,inordertoexplorethepossibilityfordialogueandcooperationregardingtheimplementationofspecificelementsoftheCBAM.TheCommissionshouldalsoexplorethepossibilityofconcludingagreementsthattakeintoaccountthecarbonpricingmechanismofthirdcountries.TheUnionshouldprovidetechnicalassistanceforthosepurposestodevelopingcountriesandtoleastdevelopedcountriesasidentifiedbytheUnitedNations(LDCs).(72)TheestablishmentoftheCBAMcallsforthedevelopmentofbilateral,multilateralandinternationalcooperationwiththirdcountries.Forthatpurpose,aforumofcountrieswithcarbonpricinginstrumentsorothercomparableinstruments(‘ClimateClub’)shouldbesetup,inordertopromotetheimplementationofambitiousclimatepoliciesinallcountriesandpavethewayforaglobalcarbonpricingframework.TheClimateClubshouldbeopen,voluntary,non-exclusiveanddirectedinparticularataimingforhighclimateambitioninlinewiththeParisAgreement.TheClimateClubcouldfunctionundertheauspicesofamultilateralinternationalorganisationandshouldfacilitatethecomparisonand,whereappropriate,coordinationofrelevantmeasureswithanimpactonemissionreduction.TheClimateClubshouldalsosupportthecomparabilityofrelevantclimatemeasuresbyensuringthequalityofclimatemonitoring,reportingandverificationamongitsmembersandprovidingmeansforengagementandtransparencybetweentheUnionanditstradepartners.(73)InordertofurthersupporttheachievementofthegoalsoftheParisAgreementinthirdcountries,itisdesirablethattheUnioncontinuetoprovidefinancialsupportthroughtheUnionbudgettowardsclimatemitigationandadaptationinLDCs,includingintheireffortstowardsthedecarbonisationandtransformationoftheirmanufacturingindustries.ThatUnionsupportshouldalsocontributetofacilitatingtheadaptationoftheindustriesconcernedtothenewregulatoryrequirementsstemmingfromthisRegulation.(74)AstheCBAMaimstoencouragecleanerproduction,theUnioniscommittedtoworkingwithandsupportinglowandmiddle-incomethirdcountriestowardsthedecarbonisationoftheirmanufacturingindustriesaspartoftheexternaldimensionoftheEuropeanGreenDealandinlinewiththeParisAgreement.TheUnionshouldcontinuetosupportthosecountriesthroughtheUnionbudget,especiallyLDCs,inordertocontributetoensuringtheiradaptationtotheobligationsunderthisRegulation.TheUnionshouldalsocontinuetosupportclimatemitigationandadaptationinthosecountries,includingintheireffortstowardsthedecarbonisationandtransformationoftheirmanufacturingindustries,withintheceilingofthemulti-annualfinancialframeworkandthefinancialsupportprovidedbytheUniontointernationalclimatefinance.TheUnionisworkingtowardsintroducinganewownresourcebasedontherevenuesgeneratedbythesaleofCBAMcertificates.(75)ThisRegulationiswithoutprejudicetoRegulations(EU)2016/679(17)and(EU)2018/1725(18)oftheEuropeanParliamentandoftheCouncil.(76)Intheinterestofefficiency,CouncilRegulation(EC)No515/97(19)shouldapplymutatismutandistothisRegulation.(17)Regulation(EU)2016/679oftheEuropeanParliamentandoftheCouncilof27April2016ontheprotectionofnaturalpersonswithregardtotheprocessingofpersonaldataandonthefreemovementofsuchdata,andrepealingDirective95/46/EC(GeneralDataProtectionRegulation)(OJL119,4.5.2016,p.1).(18)Regulation(EU)2018/1725oftheEuropeanParliamentandoftheCouncilof23October2018ontheprotectionofnaturalpersonswithregardtotheprocessingofpersonaldatabytheUnioninstitutions,bodies,officesandagenciesandonthefreemovementofsuchdata,andrepealingRegulation(EC)No45/2001andDecisionNo1247/2002/EC(OJL295,21.11.2018,p.39).(19)CouncilRegulation(EC)No515/97of13March1997onmutualassistancebetweentheadministrativeauthoritiesoftheMemberStatesandcooperationbetweenthelatterandtheCommissiontoensurethecorrectapplicationofthelawoncustomsandagriculturalmatters(OJL82,22.3.1997,p.1).ENOfficialJournaloftheEuropeanUnionL130/6216.5.2023(77)Inordertosupplementoramendcertainnon-essentialelementsofthisRegulation,thepowertoadoptactsinaccordancewithArticle290TFEUshouldbedelegatedtotheCommissioninrespectof:—supplementingthisRegulationbylayingdownrequirementsandproceduresforthirdcountriesorterritoriesthathavebeenremovedfromthelistinpoint2ofAnnexIII,toensuretheapplicationofthisRegulationtothosecountriesorterritorieswithregardtoelectricity;—amendingthelistofthirdcountriesandterritorieslistedinpoint1or2ofAnnexIII,eitherbyaddingthosecountriesorterritoriestothatlist,inordertoexcludefromtheCBAMthosethirdcountriesorterritoriesthatarefullyintegratedinto,orlinkedto,theEUETSintheeventoffutureagreements,orbyremovingthirdcountriesorterritoriesfromthatlist,therebysubjectingthemtotheCBAM,wheretheydonoteffectivelychargetheEUETSpriceongoodsexportedtotheUnion;—supplementingthisRegulationbyspecifyingtheconditionsforgrantingaccreditationtoverifiers,controlandoversightofaccreditedverifiers,withdrawalofaccreditation,andmutualrecognitionandpeerevaluationoftheaccreditationbodies;—supplementingthisRegulationbyfurtherdefiningthetiming,administrationandotheraspectsofthesaleandrepurchaseofCBAMcertificates;and—amendingthelistofgoodsinAnnexIbyadding,incertaincircumstances,goodsthathavebeenslightlymodified,inordertostrengthenmeasuresthataddresspracticesofcircumvention.ItisofparticularimportancethattheCommissioncarryoutappropriateconsultationsduringitspreparatorywork,includingatexpertlevel,andthatthoseconsultationsbeconductedinaccordancewiththeprincipleslaiddownintheInterinstitutionalAgreementof13April2016onBetterLaw-Making(20).Inparticular,toensureequalparticipationinthepreparationofdelegatedacts,theEuropeanParliamentandtheCouncilreceivealldocumentsatthesametimeasMemberStates'experts,andtheirexpertssystematicallyhaveaccesstomeetingsofCommissionexpertgroupsdealingwiththepreparationofdelegatedacts.(78)Suchconsultationsshouldbeconductedinatransparentmannerandmayincludepriorconsultationsofstakeholders,suchascompetentbodies,industry(includingSMEs),socialpartnerssuchastradeunions,civilsocietyorganisationsandenvironmentalorganisations.(79)InordertoensureuniformconditionsfortheimplementationofthisRegulation,implementingpowersshouldbeconferredontheCommission.ThosepowersshouldbeexercisedinaccordancewithRegulation(EU)No182/2011oftheEuropeanParliamentandoftheCouncil(21).(80)ThefinancialinterestsoftheUnionshouldbeprotectedthroughproportionatemeasuresthroughouttheexpenditurecycle,includingtheprevention,detectionandinvestigationofirregularities,therecoveryoffundslost,wronglypaidorincorrectlyusedand,whereappropriate,administrativeandfinancialpenalties.TheCBAMshouldthereforerelyonappropriateandeffectivemechanismsforavoidinglossesofrevenues.(81)SincetheobjectivesofthisRegulation,namelytopreventtheriskofcarbonleakageandtherebyreduceglobalcarbonemissions,cannotbesufficientlyachievedbytheMemberStates,butcanrather,byreasonoftheirscaleandeffects,bebetterachievedatUnionlevel,theUnionmayadoptmeasures,inaccordancewiththeprincipleofsubsidiarityassetoutinArticle5oftheTreatyonEuropeanUnion.Inaccordancewiththeprincipleofproportionality,assetoutinthatArticle,thisRegulationdoesnotgobeyondwhatisnecessaryinordertoachievethoseobjectives.(82)InordertoallowforthetimelyadoptionofdelegatedandimplementingactsunderthisRegulation,thisRegulationshouldenterintoforceonthedayfollowingthatofitspublicationintheOfficialJournaloftheEuropeanUnion,(20)OJL123,12.5.2016,p.1.(21)Regulation(EU)No182/2011oftheEuropeanParliamentandoftheCouncilof16February2011layingdowntherulesandgeneralprinciplesconcerningmechanismsforcontrolbytheMemberStatesoftheCommission'sexerciseofimplementingpowers(OJL55,28.2.2011,p.13).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/63HAVEADOPTEDTHISREGULATION:CHAPTERISUBJECTMATTER,SCOPEANDDEFINITIONSArticle1Subjectmatter1.ThisRegulationestablishesacarbonborderadjustmentmechanism(the‘CBAM’)toaddressgreenhousegasemissionsembeddedinthegoodslistedinAnnexIontheirimportationintothecustomsterritoryoftheUnioninordertopreventtheriskofcarbonleakage,therebyreducingglobalcarbonemissionsandsupportingthegoalsoftheParisAgreement,alsobycreatingincentivesforthereductionofemissionsbyoperatorsinthirdcountries.2.TheCBAMcomplementsthesystemforgreenhousegasemissionallowancetradingwithintheUnionestablishedunderDirective2003/87/EC(the‘EUETS’)byapplyinganequivalentsetofrulestoimportsintothecustomsterritoryoftheUnionofthegoodsreferredtoinArticle2ofthisRegulation.3.TheCBAMissettoreplacethemechanismsestablishedunderDirective2003/87/ECtopreventtheriskofcarbonleakagebyreflectingtheextenttowhichEUETSallowancesareallocatedfreeofchargeinaccordancewithArticle10aofthatDirective.Article2Scope1.ThisRegulationappliestogoodslistedinAnnexIoriginatinginathirdcountry,wherethosegoods,orprocessedproductsfromthosegoodsresultingfromtheinwardprocessingprocedurereferredtoinArticle256ofRegulation(EU)No952/2013,areimportedintothecustomsterritoryoftheUnion.2.ThisRegulationalsoappliestogoodslistedinAnnexItothisRegulationoriginatinginathirdcountry,wherethosegoods,orprocessedproductsfromthosegoodsresultingfromtheinwardprocessingprocedurereferredtoinArticle256ofRegulation(EU)No952/2013,arebroughttoanartificialisland,afixedorfloatingstructure,oranyotherstructureonthecontinentalshelforintheexclusiveeconomiczoneofaMemberStatethatisadjacenttothecustomsterritoryoftheUnion.TheCommissionshalladoptimplementingactslayingdowndetailedconditionsfortheapplicationoftheCBAMtosuchgoods,inparticularasregardsthenotionsequivalenttothoseofimportationintothecustomsterritoryoftheUnionandofreleaseforfreecirculation,asregardstheproceduresrelatingtothesubmissionoftheCBAMdeclarationinrespectofsuchgoodsandthecontrolstobecarriedoutbycustomsauthorities.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2)ofthisRegulation.3.Bywayofderogationfromparagraphs1and2,thisRegulationshallnotapplyto:(a)goodslistedinAnnexItothisRegulationwhichareimportedintothecustomsterritoryoftheUnionprovidedthattheintrinsicvalueofsuchgoodsdoesnotexceed,perconsignment,thevaluespecifiedforgoodsofnegligiblevalueasreferredtoinArticle23ofCouncilRegulation(EC)No1186/2009(22);(b)goodscontainedinthepersonalluggageoftravellerscomingfromathirdcountryprovidedthattheintrinsicvalueofsuchgoodsdoesnotexceedthevaluespecifiedforgoodsofnegligiblevalueasreferredtoinArticle23ofRegulation(EC)No1186/2009;(22)CouncilRegulation(EC)No1186/2009of16November2009settingupaCommunitysystemofreliefsfromcustomsduty(OJL324,10.12.2009,p.23).ENOfficialJournaloftheEuropeanUnionL130/6416.5.2023(c)goodstobemovedorusedinthecontextofmilitaryactivitiespursuanttoArticle1,point(49),ofCommissionDelegatedRegulation(EU)2015/2446(23).4.Bywayofderogationfromparagraphs1and2,thisRegulationshallnotapplytogoodsoriginatinginthethirdcountriesandterritorieslistedinpoint1ofAnnexIII.5.Importedgoodsshallbeconsideredasoriginatinginthirdcountriesinaccordancewiththerulesfornon-preferentialoriginasreferredtoinArticle59ofRegulation(EU)No952/2013.6.Thirdcountriesandterritoriesshallbelistedinpoint1ofAnnexIIIwheretheyfulfilallthefollowingconditions:(a)theEUETSappliestothatthirdcountryorterritoryoranagreementhasbeenconcludedbetweenthatthirdcountryorterritoryandtheUnionfullylinkingtheEUETSandtheemissiontradingsystemofthatthirdcountryorterritory;(b)thecarbonpricepaidinthecountryinwhichthegoodsoriginateiseffectivelychargedonthegreenhousegasemissionsembeddedinthosegoodswithoutanyrebatesbeyondthosealsoappliedinaccordancewiththeEUETS.7.IfathirdcountryorterritoryhasanelectricitymarketwhichisintegratedwiththeUnioninternalmarketforelectricitythroughmarketcoupling,andthereisnotechnicalsolutionfortheapplicationoftheCBAMtotheimportationofelectricityintothecustomsterritoryoftheUnionfromthatthirdcountryorterritory,suchimportationofelectricityfromthatcountryorterritoryshallbeexemptfromtheapplicationoftheCBAM,providedthattheCommissionhasassessedthatallofthefollowingconditionshavebeenfulfilledinaccordancewithparagraph8:(a)thethirdcountryorterritoryhasconcludedanagreementwiththeUnionwhichsetsoutanobligationtoapplyUnionlawinthefieldofelectricity,includingthelegislationonthedevelopmentofrenewableenergysources,aswellasotherrulesinthefieldofenergy,environmentandcompetition;(b)thedomesticlegislationinthatthirdcountryorterritoryimplementsthemainprovisionsofUnionelectricitymarketlegislation,includingonthedevelopmentofrenewableenergysourcesandthemarketcouplingofelectricitymarkets;(c)thethirdcountryorterritoryhassubmittedaroadmaptotheCommissionwhichcontainsatimetablefortheadoptionofmeasurestoimplementtheconditionssetoutinpoints(d)and(e);(d)thethirdcountryorterritoryhascommittedtoclimateneutralityby2050and,whereapplicable,hasaccordinglyformallyformulatedandcommunicatedtotheUnitedNationsFrameworkConventiononClimateChange(UNFCCC)amid-century,long-termlowgreenhousegasemissionsdevelopmentstrategyalignedwiththatobjective,andhasimplementedthatcommitmentinitsdomesticlegislation;(e)thethirdcountryorterritoryhas,whenimplementingtheroadmapreferredtoinpoint(c),demonstrateditsfulfilmentofthesetdeadlinesandthesubstantialprogresstowardsthealignmentofdomesticlegislationwithUnionlawinthefieldofclimateactiononthebasisofthatroadmap,includingtowardscarbonpricingatalevelequivalenttothatintheUnioninparticularinsofarasthegenerationofelectricityisconcerned;theimplementationofanemissionstradingsystemforelectricity,withapriceequivalenttotheEUETS,istobefinalisedby1January2030;(f)thethirdcountryorterritoryhasputinplaceaneffectivesystemtopreventindirectimportofelectricityintotheUnionfromotherthirdcountriesorterritoriesthatdonotfulfiltheconditionssetoutinpoints(a)to(e).(23)CommissionDelegatedRegulation(EU)2015/2446of28July2015supplementingRegulation(EU)No952/2013oftheEuropeanParliamentandoftheCouncilasregardsdetailedrulesconcerningcertainprovisionsoftheUnionCustomsCode(OJL343,29.12.2015,p.1).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/658.Athirdcountryorterritorythatfulfilsalltheconditionssetoutinparagraph7,shallbelistedinpoint2ofAnnexIII,andshallsubmittworeportsonthefulfilmentofthoseconditions,thefirstreportby1July2025andthesecondby31December2027.By31December2025andby1July2028,theCommissionshallassess,inparticularonthebasisoftheroadmapreferredtoinparagraph7,point(c),andthereportsreceivedfromthethirdcountryorterritory,ifthatthirdcountryorterritorycontinuestofulfiltheconditionssetoutinparagraph7.9.Athirdcountryorterritorylistedinpoint2ofAnnexIIIshallberemovedfromthatlistwhereoneormoreofthefollowingconditionsapplies:(a)theCommissionhasreasonstoconsiderthatthatthirdcountryorterritoryhasnotshownsufficientprogresstocomplywithoneoftheconditionssetoutinparagraph7,orthatthirdcountryorterritoryhastakenactionthatisincompatiblewiththeobjectivessetoutintheUnionclimateandenvironmentallegislation;(b)thatthirdcountryorterritoryhastakenstepsthatarecontrarytoitsdecarbonisationobjectives,suchasprovidingpublicsupportfortheestablishmentofnewgenerationcapacitythatemitsmorethan550grammesofcarbondioxide(‘CO2’)offossilfueloriginperkilowatt-hourofelectricity;(c)theCommissionhasevidencethat,asaresultofincreasedexportsofelectricitytotheUnion,theemissionsperkilowatt-hourofelectricityproducedinthatthirdcountryorterritoryhaveincreasedbyatleast5%comparedto1January2026.10.TheCommissionisempoweredtoadoptdelegatedactsinaccordancewithArticle28inordertosupplementthisRegulationbylayingdownrequirementsandproceduresforthirdcountriesorterritoriesthathavebeenremovedfromthelistinpoint2ofAnnexIII,toensuretheapplicationofthisRegulationtothosecountriesorterritorieswithregardtoelectricity.IfinsuchcasesmarketcouplingremainsincompatiblewiththeapplicationofthisRegulation,theCommissionmaydecidetoexcludethosethirdcountriesorterritoriesfromUnionmarketcouplingandrequireexplicitcapacityallocationattheborderbetweentheUnionandthosethirdcountriesorterritories,sothattheCBAMcanapply.11.TheCommissionisempoweredtoadoptdelegatedactsinaccordancewithArticle28inordertoamendthelistsofthirdcountriesorterritorieslistedinpoint1or2ofAnnexIIIbyaddingorremovingathirdcountryorterritory,dependingonwhethertheconditionssetoutinparagraph6,7or9ofthisArticlearefulfilledinrespectofthatthirdcountryorterritory.12.TheUnionmayconcludeagreementswiththirdcountriesorterritorieswithaviewtotakingintoaccountcarbonpricingmechanismsinsuchcountriesorterritoriesforthepurposesoftheapplicationofArticle9.Article3DefinitionsForthepurposesofthisRegulation,thefollowingdefinitionsapply:(1)‘goods’meansgoodslistedinAnnexI;(2)‘greenhousegases’meansgreenhousegasesasspecifiedinAnnexIinrelationtoeachofthegoodslistedinthatAnnex;(3)‘emissions’meansthereleaseofgreenhousegasesintotheatmospherefromtheproductionofgoods;(4)‘importation’meansreleaseforfreecirculationasprovidedforinArticle201ofRegulation(EU)No952/2013;(5)‘EUETS’meansthesystemforgreenhousegasemissionsallowancetradingwithintheUnioninrespectofactivitieslistedinAnnexItoDirective2003/87/ECotherthanaviationactivities;(6)‘customsterritoryoftheUnion’meanstheterritorydefinedinArticle4ofRegulation(EU)No952/2013;(7)‘thirdcountry’meansacountryorterritoryoutsidethecustomsterritoryoftheUnion;ENOfficialJournaloftheEuropeanUnionL130/6616.5.2023(8)‘continentalshelf’meansacontinentalshelfasdefinedinArticle76oftheUnitedNationsConventionontheLawoftheSea;(9)‘exclusiveeconomiczone’meansanexclusiveeconomiczoneasdefinedinArticle55oftheUnitedNationsConventionontheLawoftheSeaandwhichhasbeendeclaredasanexclusiveeconomiczonebyaMemberStatepursuanttothatconvention;(10)‘intrinsicvalue’meanstheintrinsicvalueforcommercialgoodsasdefinedinArticle1,point(48),ofDelegatedRegulation(EU)2015/2446;(11)‘marketcoupling’meanstheallocationoftransmissioncapacitythroughaUnionsystemwhichsimultaneouslymatchesordersandallocatescross-zonalcapacitiesassetoutinRegulation(EU)2015/1222;(12)‘explicitcapacityallocation’meanstheallocationofcross-bordertransmissioncapacityseparatefromthetradeofelectricity;(13)‘competentauthority’meanstheauthoritydesignatedbyeachMemberStateinaccordancewithArticle11;(14)‘customsauthorities’meansthecustomsadministrationsofMemberStatesasdefinedinArticle5,point(1),ofRegulation(EU)No952/2013;(15)‘importer’meanseitherthepersonlodgingacustomsdeclarationforreleaseforfreecirculationofgoodsinitsownnameandonitsownbehalfor,wherethecustomsdeclarationislodgedbyanindirectcustomsrepresentativeinaccordancewithArticle18ofRegulation(EU)No952/2013,thepersononwhosebehalfsuchadeclarationislodged;(16)‘customsdeclarant’meansadeclarantasdefinedinArticle5,point(15),ofRegulation(EU)No952/2013lodgingacustomsdeclarationforreleaseforfreecirculationofgoodsinitsownnameorthepersoninwhosenamesuchadeclarationislodged;(17)‘authorisedCBAMdeclarant’meansapersonauthorisedbyacompetentauthorityinaccordancewithArticle17;(18)‘person’meansanaturalperson,alegalpersonoranyassociationofpersonswhichisnotalegalpersonbutwhichisrecognisedunderUnionornationallawashavingthecapacitytoperformlegalacts;(19)‘establishedinaMemberState’means:(a)inthecaseofanaturalperson,anypersonwhoseplaceofresidenceisinaMemberState;(b)inthecaseofalegalpersonoranassociationofpersons,anypersonwhoseregisteredoffice,centralheadquartersorpermanentbusinessestablishmentisinaMemberState;(20)‘EconomicOperatorsRegistrationandIdentificationnumber(EORInumber)’meansthenumberassignedbythecustomsauthoritywhentheregistrationforcustomspurposeshasbeencarriedoutinaccordancewithArticle9ofRegulation(EU)No952/2013;(21)‘directemissions’meansemissionsfromtheproductionprocessesofgoods,includingemissionsfromtheproductionofheatingandcoolingthatisconsumedduringtheproductionprocesses,irrespectiveofthelocationoftheproductionoftheheatingorcooling;(22)‘embeddedemissions’meansdirectemissionsreleasedduringtheproductionofgoodsandindirectemissionsfromtheproductionofelectricitythatisconsumedduringtheproductionprocesses,calculatedinaccordancewiththemethodssetoutinAnnexIVandfurtherspecifiedintheimplementingactsadoptedpursuanttoArticle7(7);(23)‘tonneofCO2e’meansonemetrictonneofCO2,oranamountofanyothergreenhousegaslistedinAnnexIwithanequivalentglobalwarmingpotential;(24)‘CBAMcertificate’meansacertificateinelectronicformatcorrespondingtoonetonneofCO2eofembeddedemissionsingoods;ENOfficialJournaloftheEuropeanUnion16.5.2023L130/67(25)‘surrender’meansoffsettingofCBAMcertificatesagainstthedeclaredembeddedemissionsinimportedgoodsoragainsttheembeddedemissionsinimportedgoodsthatshouldhavebeendeclared;(26)‘productionprocesses’meansthechemicalandphysicalprocessescarriedouttoproducegoodsinaninstallation;(27)‘defaultvalue’meansavalue,whichiscalculatedordrawnfromsecondarydata,whichrepresentstheembeddedemissionsingoods;(28)‘actualemissions’meanstheemissionscalculatedbasedonprimarydatafromtheproductionprocessesofgoodsandfromtheproductionofelectricityconsumedduringthoseprocessesasdeterminedinaccordancewiththemethodssetoutinAnnexIV;(29)‘carbonprice’meansthemonetaryamountpaidinathirdcountry,underacarbonemissionsreductionscheme,intheformofatax,levyorfeeorintheformofemissionallowancesunderagreenhousegasemissionstradingsystem,calculatedongreenhousegasescoveredbysuchameasure,andreleasedduringtheproductionofgoods;(30)‘installation’meansastationarytechnicalunitwhereaproductionprocessiscarriedout;(31)‘operator’meansanypersonwhooperatesorcontrolsaninstallationinathirdcountry;(32)‘nationalaccreditationbody’meansanationalaccreditationbodyasappointedbyeachMemberStatepursuanttoArticle4(1)ofRegulation(EC)No765/2008;(33)‘EUETSallowance’meansanallowanceasdefinedinArticle3,point(a),ofDirective2003/87/ECinrespectofactivitieslistedinAnnexItothatDirectiveotherthanaviationactivities;(34)‘indirectemissions’meansemissionsfromtheproductionofelectricitywhichisconsumedduringtheproductionprocessesofgoods,irrespectiveofthelocationoftheproductionoftheconsumedelectricity.CHAPTERIIOBLIGATIONSANDRIGHTSOFAUTHORISEDCBAMDECLARANTSArticle4ImportationofgoodsGoodsshallbeimportedintothecustomsterritoryoftheUniononlybyanauthorisedCBAMdeclarant.Article5Applicationforauthorisation1.AnyimporterestablishedinaMemberStateshall,priortoimportinggoodsintothecustomsterritoryoftheUnion,applyforthestatusofauthorisedCBAMdeclarant(‘applicationforanauthorisation’).WheresuchanimporterappointsanindirectcustomsrepresentativeinaccordancewithArticle18ofRegulation(EU)No952/2013andtheindirectcustomsrepresentativeagreestoactasanauthorisedCBAMdeclarant,theindirectcustomsrepresentativeshallsubmittheapplicationforanauthorisation.2.WhereanimporterisnotestablishedinaMemberState,theindirectcustomsrepresentativeshallsubmittheapplicationforanauthorisation.3.TheapplicationforanauthorisationshallbesubmittedviatheCBAMregistryestablishedinaccordancewithArticle14.ENOfficialJournaloftheEuropeanUnionL130/6816.5.20234.Bywayofderogationfromparagraph1,wheretransmissioncapacityfortheimportofelectricityisallocatedthroughexplicitcapacityallocation,thepersontowhomcapacityhasbeenallocatedforimportandwhonominatesthatcapacityforimportshall,forthepurposesofthisRegulation,beregardedasanauthorisedCBAMdeclarantintheMemberStatewherethepersonhasdeclaredtheimportationofelectricityinthecustomsdeclaration.Importsaretobemeasuredperborderfortimeperiodsnolongerthanonehourandnodeductionofexportortransitinthesamehourshallbepossible.ThecompetentauthorityoftheMemberStateinwhichthecustomsdeclarationhasbeenlodgedshallregisterthepersonintheCBAMregistry.5.Theapplicationforanauthorisationshallincludethefollowinginformationabouttheapplicant:(a)name,addressandcontactinformation;(b)EORInumber;(c)maineconomicactivitycarriedoutintheUnion;(d)certificationbythetaxauthorityintheMemberStatewheretheapplicantisestablishedthattheapplicantisnotsubjecttoanoutstandingrecoveryorderfornationaltaxdebts;(e)declarationofhonourthattheapplicantwasnotinvolvedinanyseriousinfringementsorrepeatedinfringementsofcustomslegislation,taxationrulesormarketabuserulesduringthefiveyearsprecedingtheyearoftheapplication,includingthatithasnorecordofseriouscriminaloffencesrelatingtoitseconomicactivity;(f)informationnecessarytodemonstratetheapplicant’sfinancialandoperationalcapacitytofulfilitsobligationsunderthisRegulationand,ifdecidedbythecompetentauthorityonthebasisofariskassessment,supportingdocumentsconfirmingthatinformation,suchastheprofitandlossaccountandthebalancesheetforuptothelastthreefinancialyearsforwhichtheaccountswereclosed;(g)estimatedmonetaryvalueandvolumeofimportsofgoodsintothecustomsterritoryoftheUnionbytypeofgoods,forthecalendaryearduringwhichtheapplicationissubmitted,andforthefollowingcalendaryear;(h)namesandcontactinformationofthepersonsonbehalfofwhomtheapplicantisacting,ifapplicable.6.Theapplicantmaywithdrawitsapplicationatanytime.7.TheauthorisedCBAMdeclarantshallinformwithoutdelaythecompetentauthority,viatheCBAMregistry,ofanychangestotheinformationprovidedunderparagraph5ofthisArticlethathaveoccurredafterthedecisiongrantingthestatusoftheauthorisedCBAMdeclaranthasbeenadoptedpursuanttoArticle17thatmayinfluencethatdecisionorthecontentoftheauthorisationgrantedthereunder.8.TheCommissionisempoweredtoadoptimplementingactsoncommunicationsbetweentheapplicant,thecompetentauthorityandtheCommission,onthestandardformatoftheapplicationforanauthorisationandtheprocedurestosubmitsuchanapplicationviatheCBAMregistry,ontheproceduretobefollowedbythecompetentauthorityandthedeadlinesforprocessingapplicationsforauthorisationinaccordancewithparagraph1ofthisArticle,andontherulesforidentificationbythecompetentauthorityoftheauthorisedCBAMdeclarantsfortheimportationofelectricity.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article6CBAMdeclaration1.By31Mayofeachyear,andforthefirsttimein2027fortheyear2026,eachauthorisedCBAMdeclarantshallusetheCBAMregistryreferredtoinArticle14tosubmitaCBAMdeclarationfortheprecedingcalendaryear.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/692.TheCBAMdeclarationshallcontainthefollowinginformation:(a)thetotalquantityofeachtypeofgoodsimportedduringtheprecedingcalendaryear,expressedinmegawatt-hoursforelectricityandintonnesforothergoods;(b)thetotalembeddedemissionsinthegoodsreferredtoinpoint(a)ofthisparagraph,expressedintonnesofCO2eemissionspermegawatt-hourofelectricityor,forothergoods,intonnesofCO2eemissionspertonneofeachtypeofgoods,calculatedinaccordancewithArticle7andverifiedinaccordancewithArticle8;(c)thetotalnumberofCBAMcertificatestobesurrendered,correspondingtothetotalembeddedemissionsreferredtoinpoint(b)ofthisparagraphafterthereductionthatisdueontheaccountofthecarbonpricepaidinacountryoforigininaccordancewithArticle9andtheadjustmentnecessarytoreflecttheextenttowhichEUETSallowancesareallocatedfreeofchargeinaccordancewithArticle31;(d)copiesofverificationreports,issuedbyaccreditedverifiers,underArticle8andAnnexVI.3.WhereprocessedproductsresultingfromaninwardprocessingprocedureasreferredtoinArticle256ofRegulation(EU)No952/2013areimported,theauthorisedCBAMdeclarantshallreportintheCBAMdeclarationtheemissionsembeddedinthegoodsthatwereplacedundertheinwardprocessingprocedureandresultedintheimportedprocessedproducts,evenwheretheprocessedproductsarenotgoodslistedinAnnexItothisRegulation.ThisparagraphshallalsoapplywheretheprocessedproductsresultingfromtheinwardprocessingprocedurearereturnedgoodsasreferredtoinArticle205ofRegulation(EU)No952/2013.4.WheretheimportedgoodslistedinAnnexItothisRegulationareprocessedproductsresultingfromanoutwardprocessingprocedureasreferredtoinArticle259ofRegulation(EU)No952/2013,theauthorisedCBAMdeclarantshallreportintheCBAMdeclarationonlytheemissionsoftheprocessingoperationundertakenoutsidethecustomsterritoryoftheUnion.5.WheretheimportedgoodsarereturnedgoodsasreferredtoinArticle203ofRegulation(EU)No952/2013,theauthorisedCBAMdeclarantshallreportseparately,intheCBAMdeclaration,‘zero’forthetotalembeddedemissionscorrespondingtothosegoods.6.TheCommissionisempoweredtoadoptimplementingactsconcerningthestandardformatoftheCBAMdeclaration,includingdetailedinformationforeachinstallationandcountryoforiginandtypeofgoodstobereportedwhichsupportsthetotalsreferredtoinparagraph2ofthisArticle,inparticularasregardsembeddedemissionsandcarbonpricepaid,theprocedureforsubmittingtheCBAMdeclarationviatheCBAMregistry,andthearrangementsforsurrenderingtheCBAMcertificatesreferredtoinparagraph2,point(c),ofthisArticle,inaccordancewithArticle22(1),inparticularasregardstheprocessandtheselectionbytheauthorisedCBAMdeclarantofcertificatestobesurrendered.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article7Calculationofembeddedemissions1.EmbeddedemissionsingoodsshallbecalculatedpursuanttothemethodssetoutinAnnexIV.ForgoodslistedinAnnexIIonlydirectemissionsshallbecalculatedandtakenintoaccount.2.Embeddedemissionsingoodsotherthanelectricityshallbedeterminedbasedontheactualemissionsinaccordancewiththemethodssetoutinpoints2and3ofAnnexIV.Wheretheactualemissionscannotbeadequatelydetermined,aswellasinthecaseofindirectemissions,theembeddedemissionsshallbedeterminedbyreferencetodefaultvaluesinaccordancewiththemethodssetoutinpoint4.1ofAnnexIV.3.Embeddedemissionsinimportedelectricityshallbedeterminedbyreferencetodefaultvaluesinaccordancewiththemethodsetoutinpoint4.2ofAnnexIV,unlesstheauthorisedCBAMdeclarantdemonstratesthatthecriteriatodeterminetheembeddedemissionsbasedontheactualemissionslistedinpoint5ofAnnexIVaremet.ENOfficialJournaloftheEuropeanUnionL130/7016.5.20234.Embeddedindirectemissionsshallbecalculatedinaccordancewiththemethodsetoutinpoint4.3ofAnnexIVandfurtherspecifiedintheimplementingactsadoptedpursuanttoparagraph7ofthisArticle,unlesstheauthorisedCBAMdeclarantdemonstratesthatthecriteriatodeterminetheembeddedemissionsbasedonactualemissionsthatarelistedinpoint6ofAnnexIVaremet.5.TheauthorisedCBAMdeclarantshallkeeprecordsoftheinformationrequiredtocalculatetheembeddedemissionsinaccordancewiththerequirementslaiddowninAnnexV.ThoserecordsshallbesufficientlydetailedtoenableverifiersaccreditedpursuanttoArticle18toverifytheembeddedemissionsinaccordancewithArticle8andAnnexVIandtoenabletheCommissionandthecompetentauthoritytoreviewtheCBAMdeclarationinaccordancewithArticle19(2).6.TheauthorisedCBAMdeclarantshallkeepthoserecordsofinformationreferredtoinparagraph5,includingthereportoftheverifier,untiltheendofthefourthyearaftertheyearinwhichtheCBAMdeclarationhasbeenorshouldhavebeensubmitted.7.TheCommissionisempoweredtoadoptimplementingactsconcerning:(a)theapplicationoftheelementsofthecalculationmethodssetoutinAnnexIV,includingdeterminingsystemboundariesofproductionprocessesandrelevantinputmaterials(precursors),emissionfactors,installation-specificvaluesofactualemissionsanddefaultvaluesandtheirrespectiveapplicationtoindividualgoodsaswellaslayingdownmethodstoensurethereliabilityofdataonthebasisofwhichthedefaultvaluesshallbedetermined,includingthelevelofdetailandtheverificationofthedata,andincludingfurtherspecificationofgoodsthataretobeconsideredas‘simplegoods’and‘complexgoods’forthepurposeofpoint1ofAnnexIV;thoseimplementingactsshallalsospecifytheconditionsunderwhichitisdeemedthatactualemissionscannotbeadequatelydetermined,aswellastheelementsofevidencedemonstratingthatthecriteriarequiredtojustifytheuseofactualemissionsforelectricityconsumedintheproductionprocessesofgoodsforthepurposeofparagraph2thatarelistedinpoints5and6ofAnnexIVaremet;and(b)theapplicationoftheelementsofthecalculationmethodspursuanttoparagraph4inaccordancewithpoint4.3ofAnnexIV.Whereobjectivelyjustified,theimplementingactsreferredtointhefirstsubparagraphshallprovidethatdefaultvaluescanbeadaptedtoparticularareas,regionsorcountriestotakeintoaccountspecificobjectivefactorsthataffectemissions,suchasprevailingenergysourcesorindustrialprocesses.ThoseimplementingactsshallbuilduponexistinglegislationforthemonitoringandverificationofemissionsandactivitydataforinstallationscoveredbyDirective2003/87/EC,inparticularCommissionImplementingRegulation(EU)2018/2066(24),ImplementingRegulation(EU)2018/2067andCommissionDelegatedRegulation(EU)2019/331(25).ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2)ofthisRegulation.Article8Verificationofembeddedemissions1.TheauthorisedCBAMdeclarantshallensurethatthetotalembeddedemissionsdeclaredintheCBAMdeclarationsubmittedpursuanttoArticle6areverifiedbyaverifieraccreditedpursuanttoArticle18,basedontheverificationprinciplessetoutinAnnexVI.2.ForembeddedemissionsingoodsproducedininstallationsinathirdcountryregisteredinaccordancewithArticle10,theauthorisedCBAMdeclarantmaychoosetouseverifiedinformationdisclosedtoitinaccordancewithArticle10(7)tofulfiltheobligationreferredtoinparagraph1ofthisArticle.(24)CommissionImplementingRegulation(EU)2018/2066of19December2018onthemonitoringandreportingofgreenhousegasemissionspursuanttoDirective2003/87/ECoftheEuropeanParliamentandoftheCouncilandamendingCommissionRegulation(EU)No601/2012(OJL334,31.12.2018,p.1).(25)CommissionDelegatedRegulation(EU)2019/331of19December2018determiningtransitionalUnion-widerulesforharmonisedfreeallocationofemissionallowancespursuanttoArticle10aofDirective2003/87/ECoftheEuropeanParliamentandoftheCouncil(OJL59,27.2.2019,p.8).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/713.TheCommissionisempoweredtoadoptimplementingactsfortheapplicationoftheverificationprinciplessetoutinAnnexVIasregards:(a)thepossibilitytowaive,indulyjustifiedcircumstancesandwithoutputtingatriskareliableestimationoftheembeddedemissions,theobligationfortheverifiertovisittheinstallationwhererelevantgoodsareproduced;(b)thedefinitionofthresholdsfordecidingwhethermisstatementsornon-conformitiesarematerial;and(c)thesupportingdocumentationneededfortheverificationreport,includingitsformat.Whereitadoptstheimplementingactsreferredtointhefirstsubparagraph,theCommissionshallseekequivalenceandcoherencewiththeproceduressetoutinImplementingRegulation(EU)2018/2067.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2)ofthisRegulation.Article9Carbonpricepaidinathirdcountry1.AnauthorisedCBAMdeclarantmayclaimintheCBAMdeclarationareductioninthenumberofCBAMcertificatestobesurrenderedinordertotakeintoaccountthecarbonpricepaidinthecountryoforiginforthedeclaredembeddedemissions.Thereductionmaybeclaimedonlyifthecarbonpricehasbeeneffectivelypaidinthecountryoforigin.Insuchacase,anyrebateorotherformofcompensationavailableinthatcountrythatwouldhaveresultedinareductionofthatcarbonpriceshallbetakenintoaccount.2.TheauthorisedCBAMdeclarantshallkeeprecordsofthedocumentationrequiredtodemonstratethatthedeclaredembeddedemissionsweresubjecttoacarbonpriceinthecountryoforiginofthegoodsthathasbeeneffectivelypaidasreferredtoinparagraph1.TheauthorisedCBAMdeclarantshallinparticularkeepevidencerelatedtoanyrebateorotherformofcompensationavailable,inparticularthereferencestotherelevantlegislationofthatcountry.TheinformationcontainedinthatdocumentationshallbecertifiedbyapersonthatisindependentfromtheauthorisedCBAMdeclarantandfromtheauthoritiesofthecountryoforigin.Thenameandcontactinformationofthatindependentpersonshallappearonthedocumentation.TheauthorisedCBAMdeclarantshallalsokeepevidenceoftheactualpaymentofthecarbonprice.3.TheauthorisedCBAMdeclarantshallkeeptherecordsreferredtoinparagraph2untiltheendofthefourthyearaftertheyearduringwhichtheCBAMdeclarationhasbeenorshouldhavebeensubmitted.4.TheCommissionisempoweredtoadoptimplementingactsconcerningtheconversionoftheyearlyaveragecarbonpriceeffectivelypaidinaccordancewithparagraph1intoacorrespondingreductionofthenumberofCBAMcertificatestobesurrendered,includingtheconversionofthecarbonpriceeffectivelypaidinforeigncurrencyintoeuroattheyearlyaverageexchangerate,theevidencerequiredoftheactualpaymentofthecarbonprice,examplesofanyrelevantrebateorotherformofcompensationreferredtoinparagraph1ofthisArticle,thequalificationsoftheindependentpersonreferredtoinparagraph2ofthisArticleandtheconditionstoascertainthatperson’sindependence.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article10Registrationofoperatorsandofinstallationsinthirdcountries1.TheCommissionshall,uponrequestbyanoperatorofaninstallationlocatedinathirdcountry,registertheinformationonthatoperatorandonitsinstallationintheCBAMregistryreferredtoinArticle14.2.Therequestforregistrationreferredtoinparagraph1shallcontainthefollowinginformationtobeincludedintheCBAMregistryuponregistration:(a)thename,addressandcontactinformationoftheoperator;ENOfficialJournaloftheEuropeanUnionL130/7216.5.2023(b)thelocationofeachinstallationincludingthecompleteaddressandgeographicalcoordinatesexpressedinlongitudeandlatitude,includingsixdecimals;(c)themaineconomicactivityoftheinstallation.3.TheCommissionshallnotifytheoperatoroftheregistrationintheCBAMregistry.Theregistrationshallbevalidforaperiodoffiveyearsfromthedateofitsnotificationtotheoperatoroftheinstallation.4.TheoperatorshallinformtheCommissionwithoutdelayofanychangesintheinformationreferredtoinparagraph2arisingaftertheregistration,andtheCommissionshallupdatetherelevantinformationintheCBAMregistry.5.Theoperatorshall:(a)determinetheembeddedemissionscalculatedinaccordancewiththemethodssetoutinAnnexIV,bytypeofgoodsproducedattheinstallationreferredtoinparagraph1ofthisArticle;(b)ensurethattheembeddedemissionsreferredtoinpoint(a)ofthisparagraphareverifiedinaccordancewiththeverificationprinciplessetoutinAnnexVIbyaverifieraccreditedpursuanttoArticle18;(c)keepacopyoftheverificationreportaswellasrecordsoftheinformationrequiredtocalculatetheembeddedemissionsingoodsinaccordancewiththerequirementslaiddowninAnnexVforaperiodoffouryearsaftertheverificationhasbeenperformed.6.Therecordsreferredtoinparagraph5,point(c),ofthisArticleshallbesufficientlydetailedtoenabletheverificationoftheembeddedemissionsinaccordancewithArticle8andAnnexVI,andtoenablethereview,inaccordancewithArticle19,oftheCBAMdeclarationmadebyanauthorisedCBAMdeclaranttowhomtherelevantinformationwasdisclosedinaccordancewithparagraph7ofthisArticle.7.Anoperatormaydisclosetheinformationontheverificationofembeddedemissionsreferredtoinparagraph5ofthisArticletoanauthorisedCBAMdeclarant.TheauthorisedCBAMdeclarantshallbeentitledtousethatdisclosedinformationinordertofulfiltheobligationreferredtoinArticle8.8.Theoperatormay,atanytime,asktobederegisteredfromtheCBAMregistry.TheCommissionshall,uponsuchrequest,andafternotifyingthecompetentauthorities,deregistertheoperatoranddeletetheinformationonthatoperatorandonitsinstallationfromtheCBAMregistry,providedthatsuchinformationisnotnecessaryforthereviewofCBAMdeclarationsthathavebeensubmitted.TheCommissionmay,afterhavinggiventheoperatorconcernedthepossibilitytobeheardandhavingconsultedwiththerelevantcompetentauthorities,alsoderegistertheinformationiftheCommissionfindsthattheinformationonthatoperatorisnolongeraccurate.TheCommissionshallinformthecompetentauthoritiesofsuchderegistrations.CHAPTERIIICOMPETENTAUTHORITIESArticle11Competentauthorities1.EachMemberStateshalldesignatethecompetentauthoritytocarryoutthefunctionsanddutiesunderthisRegulationandinformtheCommissionthereof.TheCommissionshallmakeavailabletotheMemberStatesalistofallcompetentauthoritiesandpublishthatinformationintheOfficialJournaloftheEuropeanUnionandmakethatinformationavailableintheCBAMregistry.2.CompetentauthoritiesshallexchangeanyinformationthatisessentialorrelevanttotheexerciseoftheirfunctionsanddutiesunderthisRegulation.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/73Article12CommissionInadditiontotheothertasksthatitexercisesunderthisRegulation,theCommissionshallassistthecompetentauthoritiesincarryingouttheirfunctionsanddutiesunderthisRegulationandshallcoordinatetheiractivitiesbysupportingtheexchangeof,andissuingguidelineson,bestpracticeswithinthescopeofthisRegulation,andbypromotinganadequateexchangeofinformationandcooperationbetweencompetentauthoritiesaswellasbetweencompetentauthoritiesandtheCommission.Article13Professionalsecrecyanddisclosureofinformation1.AllinformationacquiredbythecompetentauthorityortheCommissioninthecourseofperformingtheirdutieswhichisbyitsnatureconfidentialorwhichisprovidedonaconfidentialbasisshallbecoveredbytheobligationofprofessionalsecrecy.SuchinformationshallnotbedisclosedbythecompetentauthorityortheCommissionwithouttheexpresspriorpermissionofthepersonorauthoritythatprovideditorbyvirtueofUnionornationallaw.2.Bywayofderogationfromparagraph1,thecompetentauthoritiesandtheCommissionmaysharesuchinformationwitheachother,thecustomsauthorities,theauthoritiesinchargeofadministrativeorcriminalpenalties,andtheEuropeanPublicProsecutor’sOffice,forthepurposesofensuringcomplianceofpersonswiththeirobligationsunderthisRegulationandtheapplicationofcustomslegislation.SuchsharedinformationshallbecoveredbyprofessionalsecrecyandshallnotbedisclosedtoanyotherpersonorauthorityexceptbyvirtueofUnionornationallaw.Article14CBAMregistry1.TheCommissionshallestablishaCBAMregistryofauthorisedCBAMdeclarantsintheformofastandardisedelectronicdatabasecontainingthedataregardingtheCBAMcertificatesofthoseauthorisedCBAMdeclarants.TheCommissionshallmaketheinformationintheCBAMregistryavailableautomaticallyandinrealtimetocustomsauthoritiesandcompetentauthorities.2.TheCBAMregistryreferredtoinparagraph1shallcontainaccountswithinformationabouteachauthorisedCBAMdeclarant,inparticular:(a)thename,addressandcontactinformationoftheauthorisedCBAMdeclarant;(b)theEORInumberoftheauthorisedCBAMdeclarant;(c)theCBAMaccountnumber;(d)theidentificationnumber,thesaleprice,thedateofsale,andthedateofsurrender,repurchaseorcancellationofCBAMcertificatesforeachauthorisedCBAMdeclarant.3.TheCBAMregistryshallcontain,inaseparatesectionoftheregistry,theinformationabouttheoperatorsandinstallationsinthirdcountriesregisteredinaccordancewithArticle10(2).4.TheinformationintheCBAMregistryreferredtoinparagraphs2and3shallbeconfidential,withtheexceptionofthenames,addressesandcontactinformationoftheoperatorsandthelocationofinstallationsinthirdcountries.Anoperatormaychoosenottohaveitsname,addressandcontactinformationmadeaccessibletothepublic.ThepublicinformationintheCBAMregistryshallbemadeaccessiblebytheCommissioninaninteroperableformat.5.TheCommissionshallpublish,onayearlybasis,foreachofthegoodslistedinAnnexI,theaggregatedemissionsembeddedintheimportedgoods.ENOfficialJournaloftheEuropeanUnionL130/7416.5.20236.TheCommissionshalladoptimplementingactsconcerningtheinfrastructureandspecificprocessesandproceduresoftheCBAMregistry,includingtheriskanalysisreferredtoinArticle15,theelectronicdatabasescontainingtheinformationreferredtoinparagraphs2and3ofthisArticle,thedataoftheaccountsintheCBAMregistryreferredtoinArticle16,thetransmissiontotheCBAMregistryoftheinformationonthesale,repurchaseandcancellationofCBAMcertificatesreferredtoinArticle20,andthecross-checkofinformationreferredtoinArticle25(3).ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article15Riskanalysis1.TheCommissionshallcarryoutrisk-basedcontrolsonthedataandthetransactionsrecordedintheCBAMregistry,referredtoinArticle14,toensurethattherearenoirregularitiesinthepurchase,holding,surrender,repurchaseandcancellationofCBAMcertificates.2.IftheCommissionidentifiesirregularitiesasaresultofthecontrolscarriedoutunderparagraph1,itshallinformthecompetentauthoritiesconcernedsothatfurtherinvestigationsarecarriedoutinordertocorrecttheidentifiedirregularities.Article16AccountsintheCBAMregistry1.TheCommissionshallassigntoeachauthorisedCBAMdeclarantauniqueCBAMaccountnumber.2.EachauthorisedCBAMdeclarantshallbegrantedaccesstoitsaccountintheCBAMregistry.3.TheCommissionshallsetuptheaccountassoonastheauthorisationreferredtoinArticle17(1)isgrantedandshallnotifytheauthorisedCBAMdeclarantthereof.4.IftheauthorisedCBAMdeclaranthasceaseditseconomicactivityoritsauthorisationhasbeenrevoked,theCommissionshallclosetheaccountofthatauthorisedCBAMdeclarant,providedthattheauthorisedCBAMdeclaranthascompliedwithallitsobligationsunderthisRegulation.Article17Authorisation1.WhereanapplicationforanauthorisationissubmittedinaccordancewithArticle5,thecompetentauthorityintheMemberStateinwhichtheapplicantisestablishedshallgrantthestatusofauthorisedCBAMdeclarantprovidedthatthecriteriasetoutinparagraph2ofthisArticlearecompliedwith.ThestatusofauthorisedCBAMdeclarantshallberecognisedinallMemberStates.BeforegrantingthestatusofauthorisedCBAMdeclarant,thecompetentauthorityshallconductaconsultationprocedureontheapplicationforanauthorisationviatheCBAMregistry.TheconsultationprocedureshallinvolvethecompetentauthoritiesintheotherMemberStatesandtheCommissionandshallnotexceed15workingdays.2.ThecriteriaforgrantingthestatusofauthorisedCBAMdeclarantshallbethefollowing:(a)theapplicanthasnotbeeninvolvedinaseriousinfringementorinrepeatedinfringementsofcustomslegislation,taxationrules,marketabuserulesorthisRegulationanddelegatedandimplementingactsadoptedunderthisRegulation,andinparticulartheapplicanthasnorecordofseriouscriminaloffencesrelatingtoitseconomicactivityduringthefiveyearsprecedingtheapplication;(b)theapplicantdemonstratesitsfinancialandoperationalcapacitytofulfilitsobligationsunderthisRegulation;ENOfficialJournaloftheEuropeanUnion16.5.2023L130/75(c)theapplicantisestablishedintheMemberStatewheretheapplicationissubmitted;and(d)theapplicanthasbeenassignedanEORInumberinaccordancewithArticle9ofRegulation(EU)No952/2013.3.Wherethecompetentauthorityfindsthatthecriteriasetoutinparagraph2ofthisArticlearenotfulfilled,orwheretheapplicanthasfailedtoprovideinformationlistedinArticle5(5),thegrantingofthestatusofauthorisedCBAMdeclarantshallberefused.SuchdecisiontorefusethestatusofauthorisedCBAMdeclarantshallprovidethereasonsfortherefusalandincludeinformationonthepossibilitytoappeal.4.AdecisionofthecompetentauthoritygrantingthestatusofauthorisedCBAMdeclarantshallberegisteredintheCBAMregistryandshallcontainthefollowinginformation:(a)thename,addressandcontactinformationoftheauthorisedCBAMdeclarant;(b)theEORInumberoftheauthorisedCBAMdeclarant;(c)theCBAMaccountnumberassignedtotheauthorisedCBAMdeclarantinaccordancewithArticle16(1);(d)theguaranteerequiredinaccordancewithparagraph5ofthisArticle.5.Forthepurposeofcomplyingwiththecriteriasetoutinparagraph2,point(b),ofthisArticle,thecompetentauthorityshallrequiretheprovisionofaguaranteeiftheapplicantwasnotestablishedthroughoutthetwofinancialyearsprecedingtheyearwhentheapplicationinaccordancewithArticle5(1)wassubmitted.Thecompetentauthorityshallfixtheamountofsuchguaranteeattheamount,calculatedastheaggregatevalueofthenumberofCBAMcertificatesthattheauthorisedCBAMdeclarantwouldhavetosurrenderinaccordancewithArticle22inrespectoftheimportsofgoodsreportedinaccordancewithArticle5(5),point(g).Theguaranteeprovidedshallbeabankguarantee,payableatfirstdemand,byafinancialinstitutionoperatingintheUnionoranotherformofguaranteewhichprovidesequivalentassurance.6.Wherethecompetentauthorityestablishesthattheguaranteeprovideddoesnotensure,orisnolongersufficienttoensure,thefinancialandoperationalcapacityoftheauthorisedCBAMdeclaranttofulfilitsobligationsunderthisRegulation,itshallrequiretheauthorisedCBAMdeclaranttochoosebetweenprovidinganadditionalguaranteeorreplacingtheinitialguaranteewithanewguaranteeinaccordancewithparagraph5.7.Thecompetentauthorityshallreleasetheguaranteeimmediatelyafter31MayofthesecondyearinwhichtheauthorisedCBAMdeclaranthassurrenderedCBAMcertificatesinaccordancewithArticle22.8.ThecompetentauthorityshallrevokethestatusofauthorisedCBAMdeclarantwhere:(a)theauthorisedCBAMdeclarantrequestsarevocation;or(b)theauthorisedCBAMdeclarantnolongermeetsthecriteriasetoutinparagraph2or6ofthisArticle,orhasbeeninvolvedinaseriousorrepeatedinfringementoftheobligationtosurrenderCBAMcertificatesreferredtoinArticle22(1)oroftheobligationtoensureasufficientnumberofCBAMcertificatesonitsaccountintheCBAMregistryattheendofeachquarterreferredtoinArticle22(2).BeforerevokingthestatusofauthorisedCBAMdeclarant,thecompetentauthorityshallgivetheauthorisedCBAMdeclarantthepossibilitytobeheardandshallconductaconsultationprocedureonthepossiblerevocationofsuchstatus.TheconsultationprocedureshallinvolvethecompetentauthoritiesintheotherMemberStatesandtheCommissionandshallnotexceed15workingdays.Anydecisionofrevocationshallcontainthereasonsforthedecisionaswellasinformationabouttherighttoappeal.ENOfficialJournaloftheEuropeanUnionL130/7616.5.20239.ThecompetentauthorityshallregisterintheCBAMregistryinformationon:(a)theapplicantswhoseapplicationforanauthorisationhasbeenrefusedpursuanttoparagraph3;and(b)thepersonswhosestatusofauthorisedCBAMdeclaranthasbeenrevokedpursuanttoparagraph8.10.TheCommissionshalladopt,bymeansofimplementingacts,theconditionsfor:(a)theapplicationofthecriteriareferredtoinparagraph2ofthisArticle,includingthatofnothavingbeeninvolvedinaseriousinfringementorinrepeatedinfringementsunderparagraph2,point(a),ofthisArticle;(b)theapplicationoftheguaranteereferredtoinparagraphs5,6and7ofthisArticle;(c)theapplicationofthecriteriaofaseriousorrepeatedinfringementreferredtoinparagraph8ofthisArticle;(d)theconsequencesoftherevocationofthestatusofauthorisedCBAMdeclarantreferredtoinparagraph8ofthisArticle;and(e)thespecificdeadlinesandformatoftheconsultationprocedurereferredtoinparagraphs1and8ofthisArticle.TheimplementingactsreferredtointhefirstsubparagraphshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article18Accreditationofverifiers1.AnypersonaccreditedinaccordancewithImplementingRegulation(EU)2018/2067forarelevantgroupofactivitiesshallbeanaccreditedverifierforthepurposeofthisRegulation.TheCommissionisempoweredtoadoptimplementingactstoidentifyrelevantgroupsofactivitiesbyprovidinganalignmentofthequalificationsofanaccreditedverifierthatarenecessarytoperformverificationsforthepurposeofthisRegulationwiththerelevantgroupofactivitieslistedinAnnexItoImplementingRegulation(EU)2018/2067andindicatedintheaccreditationcertificate.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2)ofthisRegulation.2.Anationalaccreditationbodymay,onrequest,accreditapersontobeaverifierforthepurposeofthisRegulationwhereitconsiders,onthebasisofthedocumentationsubmittedtoit,thatsuchpersonhasthecapacitytoapplytheverificationprinciplesreferredtoinAnnexVIwhenperformingthetasksofverificationoftheembeddedemissionspursuanttoArticles8and10.3.TheCommissionisempoweredtoadoptdelegatedactsinaccordancewithArticle28inordertosupplementthisRegulationbyspecifyingtheconditionsforgrantingofaccreditationreferredtoinparagraph2ofthisArticle,forthecontrolandoversightofaccreditedverifiers,forthewithdrawalofaccreditationandformutualrecognitionandpeerevaluationofaccreditationbodies.Article19ReviewofCBAMdeclarations1.TheCommissionshallhavetheoversightroleinthereviewofCBAMdeclarations.2.TheCommissionmayreviewCBAMdeclarations,inaccordancewithareviewstrategy,includingriskfactors,withintheperiodendingwiththefourthyearaftertheyearduringwhichtheCBAMdeclarationsshouldhavebeensubmitted.ThereviewmayconsistinverifyingtheinformationprovidedintheCBAMdeclarationandinverificationreportsonthebasisoftheinformationcommunicatedbythecustomsauthoritiesinaccordancewithArticle25,anyotherrelevantevidence,andonthebasisofanyauditdeemednecessary,includingatthepremisesoftheauthorisedCBAMdeclarant.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/77TheCommissionshallcommunicatetheinitiationandtheresultsofthereviewtothecompetentauthorityoftheMemberStatewheretheCBAMdeclarantisestablished,viatheCBAMregistry.ThecompetentauthorityoftheMemberStatewheretheauthorisedCBAMdeclarantisestablishedmayalsoreviewaCBAMdeclarationwithintheperiodreferredtointhefirstsubparagraphofthisparagraph.ThecompetentauthorityshallcommunicatetheinitiationandtheresultsofareviewtotheCommission,viatheCBAMregistry.3.TheCommissionshallperiodicallysetoutspecificriskfactorsandpointsforattention,basedonariskanalysisinrelationtotheimplementationoftheCBAMatUnionlevel,takingintoaccountinformationcontainedintheCBAMregistry,datacommunicatedbycustomsauthorities,andotherrelevantinformationsources,includingthecontrolsandcheckscarriedoutpursuanttoArticle15(2)andArticle25.TheCommissionshallalsofacilitatetheexchangeofinformationwithcompetentauthoritiesaboutfraudulentactivitiesandthepenaltiesimposedinaccordancewithArticle26.4.WhereanauthorisedCBAMdeclarantfailstosubmitaCBAMdeclarationinaccordancewithArticle6,orwheretheCommissionconsiders,onthebasisofitsreviewunderparagraph2ofthisArticle,thatthedeclarednumberofCBAMcertificatesisincorrect,theCommissionshallassesstheobligationsunderthisRegulationofthatauthorisedCBAMdeclarantonthebasisoftheinformationatitsdisposal.TheCommissionshallestablishapreliminarycalculationofthetotalnumberofCBAMcertificateswhichshouldhavebeensurrendered,atthelatestbythe31DecemberoftheyearfollowingthatinwhichtheCBAMdeclarationshouldhavebeensubmitted,oratthelatestby31DecemberofthefourthyearfollowingthatinwhichtheincorrectCBAMdeclarationhasbeensubmitted,asapplicable.TheCommissionshallprovidetocompetentauthoritiessuchapreliminarycalculation,forindicativepurposesandwithoutprejudicetothedefinitivecalculationestablishedbythecompetentauthorityoftheMemberStatewheretheauthorisedCBAMdeclarantisestablished.5.WherethecompetentauthorityconcludesthatthedeclarednumberofCBAMcertificatestobesurrenderedisincorrect,orthatnoCBAMdeclarationhasbeensubmittedinaccordancewithArticle6,itshalldeterminethenumberofCBAMcertificateswhichshouldhavebeensurrenderedbytheauthorisedCBAMdeclarant,takingintoaccounttheinformationsubmittedbytheCommission.ThecompetentauthorityshallnotifytheauthorisedCBAMdeclarantofitsdecisiononthenumberofCBAMcertificatesdeterminedandshallrequestthattheauthorisedCBAMdeclarantsurrendertheadditionalCBAMcertificateswithinonemonth.Thecompetentauthority’sdecisionshallcontainthereasonsforthedecisionaswellasinformationabouttherighttoappeal.ThedecisionshallalsobenotifiedviatheCBAMregistry.Wherethecompetentauthority,afterreceivingthepreliminarycalculationfromtheCommissioninaccordancewithparagraphs2and4ofthisArticle,decidesnottotakeanyaction,thecompetentauthorityshallinformtheCommissionaccordingly,viatheCBAMregistry.6.WherethecompetentauthorityconcludesthatthenumberofCBAMcertificatessurrenderedexceedsthenumberwhichshouldhavebeensurrendered,itshallinformtheCommissionwithoutdelay.TheCBAMcertificatessurrenderedinexcessshallberepurchasedinaccordancewithArticle23.CHAPTERIVCBAMCERTIFICATESArticle20SaleofCBAMcertificates1.AMemberStateshallsellCBAMcertificatesonacommoncentralplatformtoauthorisedCBAMdeclarantsestablishedinthatMemberState.ENOfficialJournaloftheEuropeanUnionL130/7816.5.20232.TheCommissionshallestablishandmanagethecommoncentralplatformfollowingajointprocurementprocedurebetweentheCommissionandtheMemberStates.TheCommissionandthecompetentauthoritiesshallhaveaccesstotheinformationinthecommoncentralplatform.3.Theinformationonthesale,repurchaseandcancellationofCBAMcertificatesinthecommoncentralplatformshallbetransferredtotheCBAMregistryattheendofeachworkingday.4.CBAMcertificatesshallbesoldtoauthorisedCBAMdeclarantsatthepricecalculatedinaccordancewithArticle21.5.TheCommissionshallensurethateachCBAMcertificateisassignedauniqueidentificationnumberuponitscreation.TheCommissionshallregistertheuniqueidentificationnumberandthepriceanddateofsaleoftheCBAMcertificateintheCBAMregistryintheaccountoftheauthorisedCBAMdeclarantpurchasingthatcertificate.6.TheCommissionshalladoptdelegatedactsinaccordancewithArticle28supplementingthisRegulationbyfurtherspecifyingthetiming,administrationandotheraspectsrelatedtothemanagementofthesaleandrepurchaseofCBAMcertificates,seekingcoherencewiththeproceduresofCommissionRegulation(EU)No1031/2010(26).Article21PriceofCBAMcertificates1.TheCommissionshallcalculatethepriceofCBAMcertificatesastheaverageoftheclosingpricesofEUETSallowancesontheauctionplatform,inaccordancewiththeprocedureslaiddowninRegulation(EU)No1031/2010,foreachcalendarweek.Forthosecalendarweeksinwhichnoauctionsarescheduledontheauctionplatform,thepriceofCBAMcertificatesshallbetheaverageoftheclosingpricesofEUETSallowancesofthelastweekinwhichauctionsontheauctionplatformtookplace.2.TheCommissionshallpublishtheaverageprice,asreferredtointhesecondsubparagraphofparagraph1,onitswebsiteorinanyotherappropriatemanneronthefirstworkingdayofthefollowingcalendarweek.Thatpriceshallapplyfromthefirstworkingdayfollowingthatofitspublicationtothefirstworkingdayofthefollowingcalendarweek.3.TheCommissionisempoweredtoadoptimplementingactsontheapplicationofthemethodologyprovidedforinparagraph1ofthisArticletocalculatetheaveragepriceofCBAMcertificatesandthepracticalarrangementsforthepublicationofthatprice.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).Article22SurrenderofCBAMcertificates1.By31Mayofeachyear,andforthefirsttimein2027fortheyear2026,theauthorisedCBAMdeclarantshallsurrenderviatheCBAMregistryanumberofCBAMcertificatesthatcorrespondstotheembeddedemissionsdeclaredinaccordancewithArticle6(2),point(c),andverifiedinaccordancewithArticle8,forthecalendaryearprecedingthesurrender.TheCommissionshallremovesurrenderedCBAMcertificatesfromtheCBAMregistry.TheauthorisedCBAMdeclarantshallensurethattherequirednumberofCBAMcertificatesisavailableonitsaccountintheCBAMregistry.(26)CommissionRegulation(EU)No1031/2010of12November2010onthetiming,administrationandotheraspectsofauctioningofgreenhousegasemissionallowancespursuanttoDirective2003/87/ECoftheEuropeanParliamentandoftheCouncilestablishingasystemforgreenhousegasemissionallowancestradingwithintheUnion(OJL302,18.11.2010,p.1).ENOfficialJournaloftheEuropeanUnion16.5.2023L130/792.TheauthorisedCBAMdeclarantshallensurethatthenumberofCBAMcertificatesonitsaccountintheCBAMregistryattheendofeachquartercorrespondstoatleast80%oftheembeddedemissions,determinedbyreferencetodefaultvaluesinaccordancewiththemethodssetoutinAnnexIV,inallgoodsithasimportedsincethebeginningofthecalendaryear.3.WheretheCommissionfindsthatthenumberofCBAMcertificatesintheaccountofanauthorisedCBAMdeclarantdoesnotcomplywiththeobligationspursuanttoparagraph2,itshallinform,viatheCBAMregistry,thecompetentauthorityoftheMemberStatewheretheauthorisedCBAMdeclarantisestablished.ThecompetentauthorityshallnotifytheauthorisedCBAMdeclarantoftheneedtoensureasufficientnumberofCBAMcertificatesinitsaccountwithinonemonthofsuchnotification.Thecompetentauthorityshallregisterthenotificationto,andtheresponsefrom,theauthorisedCBAMdeclarantintheCBAMregistry.Article23RepurchaseofCBAMcertificates1.WhereanauthorisedCBAMdeclarantsorequests,theMemberStatewherethatauthorisedCBAMdeclarantisestablishedshallrepurchasetheexcessCBAMcertificatesremainingontheaccountofthedeclarantintheCBAMregistryafterthecertificateshavebeensurrenderedinaccordancewithArticle22.TheCommissionshallrepurchasetheexcessCBAMcertificatesthroughthecommoncentralplatformreferredtoinArticle20onbehalfoftheMemberStatewheretheauthorisedCBAMdeclarantisestablished.TheauthorisedCBAMdeclarantshallsubmittherepurchaserequestby30JuneofeachyearduringwhichCBAMcertificatesweresurrendered.2.Thenumberofcertificatessubjecttorepurchaseasreferredtoinparagraph1shallbelimitedtoonethirdofthetotalnumberofCBAMcertificatespurchasedbytheauthorisedCBAMdeclarantduringthepreviouscalendaryear.3.TherepurchasepriceforeachCBAMcertificateshallbethepricepaidbytheauthorisedCBAMdeclarantforthatcertificateatthetimeofpurchase.Article24CancellationofCBAMcertificatesOn1Julyofeachyear,theCommissionshallcancelanyCBAMcertificatesthatwerepurchasedduringtheyearbeforethepreviouscalendaryearandthatremainedintheaccountofanauthorisedCBAMdeclarantintheCBAMregistry.ThoseCBAMcertificatesshallbecancelledwithoutanycompensation.WherethenumberofCBAMcertificatestobesurrenderediscontestedinapendingdisputeinaMemberState,theCommissionshallsuspendthecancellationoftheCBAMcertificatestotheextentcorrespondingtothedisputedamount.ThecompetentauthorityoftheMemberStatewheretheauthorisedCBAMdeclarantisestablishedshallcommunicatewithoutdelayanyrelevantinformationtotheCommission.ENOfficialJournaloftheEuropeanUnionL130/8016.5.2023CHAPTERVRULESAPPLICABLETOTHEIMPORTATIONOFGOODSArticle25Rulesapplicabletotheimportationofgoods1.ThecustomsauthoritiesshallnotallowtheimportationofgoodsbyanypersonotherthananauthorisedCBAMdeclarant.2.Thecustomsauthoritiesshallperiodicallyandautomatically,inparticularbymeansofthesurveillancemechanismestablishedpursuanttoArticle56(5)ofRegulation(EU)No952/2013,communicatetotheCommissionspecificinformationonthegoodsdeclaredforimportation.ThatinformationshallincludetheEORInumberandtheCBAMaccountnumberoftheauthorisedCBAMdeclarant,theeight-digitCNcodeofthegoods,thequantity,thecountryoforigin,thedateofthecustomsdeclarationandthecustomsprocedure.3.TheCommissionshallcommunicatetheinformationreferredtoinparagraph2ofthisArticletothecompetentauthorityoftheMemberStatewheretheauthorisedCBAMdeclarantisestablishedandshall,foreachCBAMdeclarant,cross-checkthatinformationwiththedataintheCBAMregistrypursuanttoArticle14.4.Thecustomsauthoritiesmaycommunicate,inaccordancewithArticle12(1)ofRegulation(EU)No952/2013,confidentialinformationacquiredbythecustomsauthoritiesinthecourseofperformingtheirduties,orprovidedtothecustomsauthoritiesonaconfidentialbasis,totheCommissionandthecompetentauthorityoftheMemberStatethathasgrantedthestatusoftheauthorisedCBAMdeclarant.5.Regulation(EC)No515/97shallapplymutatismutandistothisRegulation.6.TheCommissionisempoweredtoadoptimplementingactsdefiningthescopeofinformationandtheperiodicity,timingandmeansforcommunicatingthatinformationpursuanttoparagraph2ofthisArticle.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).CHAPTERVIENFORCEMENTArticle26Penalties1.AnauthorisedCBAMdeclarantwhofailstosurrender,by31Mayofeachyear,thenumberofCBAMcertificatesthatcorrespondstotheemissionsembeddedingoodsimportedduringtheprecedingcalendaryearshallbeheldliableforthepaymentofapenalty.SuchapenaltyshallbeidenticaltotheexcessemissionspenaltysetoutinArticle16(3)ofDirective2003/87/ECandincreasedpursuanttoArticle16(4)ofthatDirective,applicableintheyearofimportationofthegoods.SuchapenaltyshallapplyforeachCBAMcertificatethattheauthorisedCBAMdeclaranthasnotsurrendered.2.WhereapersonotherthananauthorisedCBAMdeclarantintroducesgoodsintothecustomsterritoryoftheUnionwithoutcomplyingwiththeobligationsunderthisRegulation,thatpersonshallbeheldliableforthepaymentofapenalty.Suchapenaltyshallbeeffective,proportionateanddissuasiveandshall,dependinginparticularontheduration,gravity,scope,intentionalnatureandrepetitionofsuchnon-complianceandthelevelofcooperationofthepersonwiththecompetentauthority,beanamountfromthreetofivetimesthepenaltyreferredtoinparagraph1,applicableintheyearofintroductionofthegoods,foreachCBAMcertificatethatthepersonhasnotsurrendered.3.ThepaymentofthepenaltyshallnotreleasetheauthorisedCBAMdeclarantfromtheobligationtosurrendertheoutstandingnumberofCBAMcertificatesinagivenyear.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/814.Ifthecompetentauthoritydetermines,includinginlightofthepreliminarycalculationsmadebytheCommissioninaccordancewithArticle19,thatanauthorisedCBAMdeclaranthasfailedtocomplywiththeobligationtosurrenderCBAMcertificatesassetoutinparagraph1ofthisArticle,orthatapersonhasintroducedgoodsintothecustomsterritoryoftheUnionwithoutcomplyingwiththeobligationsunderthisRegulationassetoutinparagraph2ofthisArticle,thecompetentauthorityshallimposethepenaltypursuanttoparagraph1or2ofthisArticle,asapplicable.Tothatend,thecompetentauthorityshallnotifytheauthorisedCBAMdeclarantor,whereparagraph2ofthisArticleapplies,theperson:(a)thatthecompetentauthorityhasconcludedthattheauthorisedCBAMdeclarantorthepersonreferredtoinparagraph2ofthisArticlefailedtocomplywiththeobligationsunderthisRegulation;(b)ofthereasonsforitsconclusion;(c)oftheamountofthepenaltyimposedontheauthorisedCBAMdeclarantoronthepersonreferredtoinparagraph2ofthisArticle;(d)ofthedatefromwhichthepenaltyisdue;(e)oftheactionthattheauthorisedCBAMdeclarantorthepersonreferredtoinparagraph2ofthisArticleistotaketopaythepenalty;and(f)oftherightoftheauthorisedCBAMdeclarantorofthepersonreferredtoinparagraph2ofthisArticletoappeal.5.Wherethepenaltyhasnotbeenpaidbytheduedatereferredtoinparagraph4,point(d),thecompetentauthorityshallsecurepaymentofthatpenaltybyallmeansavailabletoitunderthenationallawoftheMemberStateconcerned.6.MemberStatesshallcommunicatethedecisionsonpenaltiesreferredtoinparagraphs1and2totheCommissionandshallregisterthefinalpaymentreferredtoinparagraph5intheCBAMregistry.Article27Circumvention1.TheCommissionshalltakeactioninaccordancewiththisArticle,basedonrelevantandobjectivedata,toaddresspracticesofcircumventionofthisRegulation.2.Practicesofcircumventionshallbedefinedasachangeinthepatternoftradeingoods,whichstemsfromapractice,processorwork,forwhichthereisinsufficientduecauseoreconomicjustificationotherthantoavoid,whollyorpartially,anyoftheobligationslaiddowninthisRegulation.Suchpractice,processorworkmayconsistof,butisnotlimitedto:(a)slightlymodifyingthegoodsconcernedtomakethosegoodsfallunderCNcodeswhicharenotlistedinAnnexI,exceptwherethemodificationalterstheiressentialcharacteristics;(b)artificiallysplittingshipmentsintoconsignmentstheintrinsicvalueofwhichdoesnotexceedthethresholdreferredtoinArticle2(3).3.TheCommissionshallcontinuouslymonitorthesituationatUnionlevelwithaviewtoidentifyingpracticesofcircumvention,includingbywayofmarketsurveillanceoronthebasisofanyrelevantsourceofinformation,suchassubmissionsby,andreportingfrom,civilsocietyorganisations.4.AMemberStateoranypartythathasbeenaffectedby,orhasbenefitedfrom,anyofthesituationsreferredtoinparagraph2maynotifytheCommissionifitisconfrontedwithpracticesofcircumvention.Interestedpartiesotherthandirectlyaffectedorbenefitedparties,suchasenvironmentalorganisationsandnon-governmentalorganisations,whichfindconcreteevidenceofpracticesofcircumventionmayalsonotifytheCommission.ENOfficialJournaloftheEuropeanUnionL130/8216.5.20235.Thenotificationreferredtoinparagraph4shallstatethereasonsonwhichitisbasedandshallincluderelevantdataandstatisticstosupporttheclaimofcircumventionofthisRegulation.TheCommissionshallinitiateaninvestigationintoaclaimofcircumventioneitherwhereithasbeennotifiedbyaMemberState,orbyanaffected,benefitedorotherinterestedparty,providedthatthenotificationmeetstherequirementsreferredtointhisparagraph,orwheretheCommissionitselfdeterminesthatsuchaninvestigationisnecessary.Incarryingouttheinvestigation,theCommissionmaybeassistedbythecompetentauthoritiesandcustomsauthorities.TheCommissionshallconcludetheinvestigationwithinninemonthsfromthedateofnotification.Whereaninvestigationhasbeeninitiated,theCommissionshallnotifyallcompetentauthorities.6.WheretheCommission,takingintoaccounttherelevantdata,reportsandstatistics,includingthoseprovidedbycustomsauthorities,hassufficientreasonstobelievethatthecircumstancesreferredtoinparagraph2,point(a)ofthisArticle,areoccurringinoneormoreMemberStatesbywayofanestablishedpattern,itisempoweredtoadoptdelegatedactsinaccordancewithArticle28toamendthelistofgoodsinAnnexIbyaddingtherelevantslightlymodifiedproductsreferredtoinparagraph2,point(a),ofthisArticle,foranti-circumventionpurposes.CHAPTERVIIEXERCISEOFTHEDELEGATIONANDCOMMITTEEPROCEDUREArticle28Exerciseofthedelegation1.ThepowertoadoptdelegatedactsisconferredontheCommissionsubjecttotheconditionslaiddowninthisArticle.2.ThepowertoadoptdelegatedactsreferredtoinArticles2(10),2(11),18(3),20(6)and27(6)shallbeconferredontheCommissionforaperiodoffiveyearsfrom17May2023.TheCommissionshalldrawupareportinrespectofthedelegationofpowernotlaterthanninemonthsbeforetheendofthefive-yearperiod.Thedelegationofpowershallbetacitlyextendedforfurtherperiodsofanidenticalduration,unlesstheEuropeanParliamentortheCouncilopposessuchextensionnotlaterthanthreemonthsbeforetheendofeachperiod.3.ThedelegationofpowerreferredtoinArticles2(10),2(11),18(3),20(6)and27(6)mayberevokedatanytimebytheEuropeanParliamentorbytheCouncil.4.Adecisiontorevokeshallputanendtothedelegationofthepowerspecifiedinthatdecision.ItshalltakeeffectthedayfollowingthepublicationofthedecisionintheOfficialJournaloftheEuropeanUnionoratalaterdatespecifiedtherein.Itshallnotaffectthevalidityofanydelegatedactalreadyinforce.5.Beforeadoptingadelegatedact,theCommissionshallconsultexpertsdesignatedbyeachMemberStateinaccordancewiththeprincipleslaiddownintheInter-institutionalAgreementof13April2016onBetterLaw-Making.6.Assoonasitadoptsadelegatedact,theCommissionshallnotifyitsimultaneouslytotheEuropeanParliamentandtotheCouncil.7.AdelegatedactadoptedpursuanttoArticles2(10),2(11),18(3),20(6)or27(6)shallenterintoforceonlyifnoobjectionhasbeenexpressedeitherbytheEuropeanParliamentorbytheCouncilwithinaperiodoftwomonthsofnotificationofthatacttotheEuropeanParliamentandtotheCouncilorif,beforetheexpiryofthatperiod,theEuropeanParliamentandtheCouncilhavebothinformedtheCommissionthattheywillnotobject.ThatperiodshallbeextendedbytwomonthsattheinitiativeoftheEuropeanParliamentoroftheCouncil.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/83Article29Committeeprocedure1.TheCommissionshallbeassistedbytheCBAMCommittee.ThatcommitteeshallbeacommitteewithinthemeaningofRegulation(EU)No182/2011.2.Wherereferenceismadetothisparagraph,Article5ofRegulation(EU)No182/2011shallapply.CHAPTERVIIIREPORTINGANDREVIEWArticle30ReviewandreportingbytheCommission1.TheCommission,inconsultationwithrelevantstakeholders,shallcollecttheinformationnecessarywithaviewtoextendingthescopeofthisRegulationasindicatedinandpursuanttoparagraph2,point(a),andtodevelopingmethodsofcalculatingembeddedemissionsbasedonenvironmentalfootprintmethods.2.BeforetheendofthetransitionalperiodreferredtoinArticle32,theCommissionshallpresentareporttotheEuropeanParliamentandtotheCouncilontheapplicationofthisRegulation.Thereportshallcontainanassessmentof:(a)thepossibilitytoextendthescopeto:(i)embeddedindirectemissionsinthegoodslistedinAnnexII;(ii)embeddedemissionsinthetransportofthegoodslistedinAnnexIandtransportationservices;(iii)goodsatriskofcarbonleakageotherthanthoselistedinAnnexI,andspecificallyorganicchemicalsandpolymers;(iv)otherinputmaterials(precursors)forthegoodslistedinAnnexI;(b)thecriteriatobeusedtoidentifygoodstobeincludedinthelistinAnnexItothisRegulationbasedonthesectorsatriskofcarbonleakageidentifiedpursuanttoArticle10bofDirective2003/87/EC;thatassessmentshallbeaccompaniedbyatimetableendingin2030forthegradualinclusionofthegoodswithinthescopeofthisRegulation,takingintoaccountinparticularthelevelofriskoftheirrespectivecarbonleakage;(c)thetechnicalrequirementsforcalculatingembeddedemissionsforothergoodstobeincludedinthelistinAnnexI;(d)theprogressmadeininternationaldiscussionsregardingclimateaction;(e)thegovernancesystem,includingtheadministrativecosts;(f)theimpactofthisRegulationongoodslistedinAnnexIimportedfromdevelopingcountrieswithspecialinteresttotheleastdevelopedcountriesasidentifiedbytheUnitedNations(LDCs)andontheeffectsofthetechnicalassistancegiven;(g)themethodologyforthecalculationofindirectemissionspursuanttoArticle7(7)andpoint4.3ofAnnexIV.ENOfficialJournaloftheEuropeanUnionL130/8416.5.20233.Atleastoneyearbeforetheendofthetransitionalperiod,theCommissionshallpresentareporttotheEuropeanParliamentandtotheCouncilthatidentifiesproductsfurtherdownthevaluechainofthegoodslistedinAnnexIthatitrecommendstobeconsideredforinclusionwithinthescopeofthisRegulation.Tothatend,theCommissionshalldevelop,inatimelymanner,amethodologythatshouldbebasedonrelevanceintermsofcumulatedgreenhousegasemissionsandriskofcarbonleakage.4.Thereportsreferredtoinparagraphs2and3shall,whereappropriate,beaccompaniedbyalegislativeproposalbytheendofthetransitionalperiod,includingadetailedimpactassessment,inparticularwithaviewtoextendingthescopeofthisRegulationonthebasisoftheconclusionsdrawninthosereports.5.Everytwoyearsfromtheendofthetransitionalperiod,aspartofitsannualreporttotheEuropeanParliamentandtotheCouncilpursuanttoArticle10(5)ofDirective2003/87/EC,theCommissionshallassesstheeffectivenessoftheCBAMinaddressingthecarbonleakageriskofgoodsproducedintheUnionforexporttothirdcountrieswhichdonotapplytheEUETSorasimilarcarbonpricingmechanism.ThereportshallinparticularassessthedevelopmentofUnionexportsinCBAMsectorsandthedevelopmentsasregardstradeflowsandtheembeddedemissionsofthosegoodsontheglobalmarket.WherethereportconcludesthatthereisariskofcarbonleakageofgoodsproducedintheUnionforexporttosuchthirdcountrieswhichdonotapplytheEUETSorasimilarcarbonpricingmechanism,theCommissionshall,whereappropriate,presentalegislativeproposaltoaddressthatriskinamannerthatcomplieswithWorldTradeOrganizationlawandthattakesintoaccountthedecarbonisationofinstallationsintheUnion.6.TheCommissionshallmonitorthefunctioningoftheCBAMwithaviewtoevaluatingtheimpactsandpossibleadjustmentsinitsapplication.Before1January2028,aswellaseverytwoyearsthereafter,theCommissionshallpresentareporttotheEuropeanParliamentandtotheCouncilontheapplicationofthisRegulationandfunctioningoftheCBAM.Thereportshallcontainatleastthefollowing:(a)anassessmentoftheimpactoftheCBAMon:(i)carbonleakage,includinginrelationtoexports;(ii)thesectorscovered;(iii)internalmarket,economicandterritorialimpactthroughouttheUnion;(iv)inflationandthepriceofcommodities;(v)theeffectonindustriesusinggoodslistedinAnnexI;(vi)internationaltrade,includingresourceshuffling;and(vii)LDCs;(b)anassessmentof:(i)thegovernancesystem,includinganassessmentoftheimplementationandadministrationoftheauthorisationofCBAMdeclarantsbyMemberStates;(ii)thescopeofthisRegulation;(iii)practicesofcircumvention;(iv)theapplicationofpenaltiesinMemberStates;(c)resultsofinvestigationsandpenaltiesimposed;(d)aggregatedinformationontheemissionintensityforeachcountryoforiginforthedifferentgoodslistedinAnnexI.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/857.Whereanunforeseeable,exceptionalandunprovokedeventhasoccurredthatisoutsidethecontrolofoneormorethirdcountriessubjecttotheCBAM,andthateventhasdestructiveconsequencesontheeconomicandindustrialinfrastructureofsuchcountryorcountriesconcerned,theCommissionshallassessthesituationandsubmittotheEuropeanParliamentandtotheCouncilareport,accompanied,whereappropriate,byalegislativeproposal,toamendthisRegulationbysettingoutthenecessaryprovisionalmeasurestoaddressthoseexceptionalcircumstances.8.FromtheendofthetransitionalperiodreferredtoinArticle32ofthisRegulation,aspartoftheannualreportingpursuanttoArticle41ofRegulation(EU)2021/947oftheEuropeanParliamentandoftheCouncil(27),theCommissionshallevaluateandreportonhowthefinancingunderthatRegulationhascontributedtothedecarbonisationofthemanufacturingindustryinLDCs.CHAPTERIXCOORDINATIONWITHFREEALLOCATIONOFALLOWANCESUNDERTHEEUETSArticle31FreeallocationofallowancesundertheEUETSandobligationtosurrenderCBAMcertificates1.TheCBAMcertificatestobesurrenderedinaccordancewithArticle22ofthisRegulationshallbeadjustedtoreflecttheextenttowhichEUETSallowancesareallocatedfreeofchargeinaccordancewithArticle10aofDirective2003/87/ECtoinstallationsproducing,withintheUnion,thegoodslistedinAnnexItothisRegulation.2.TheCommissionisempoweredtoadoptimplementingactslayingdowndetailedrulesforthecalculationoftheadjustmentasreferredtoinparagraph1ofthisArticle.SuchdetailedrulesshallbeelaboratedbyreferencetotheprinciplesappliedintheEUETSforthefreeallocationofallowancestoinstallationsproducing,withintheUnion,thegoodslistedinAnnexI,takingaccountofthedifferentbenchmarksusedintheEUETSforfreeallocationwithaviewtocombiningthosebenchmarksintocorrespondingvaluesforthegoodsconcerned,andtakingintoaccountrelevantinputmaterials(precursors).ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2).CHAPTERXTRANSITIONALPROVISIONSArticle32ScopeofthetransitionalperiodDuringthetransitionalperiodfrom1October2023until31December2025,theobligationsoftheimporterunderthisRegulationshallbelimitedtothereportingobligationssetoutinArticles33,34and35ofthisRegulation.WheretheimporterisestablishedinaMemberStateandappointsanindirectcustomsrepresentativeinaccordancewithArticle18ofRegulation(EU)No952/2013,andwheretheindirectcustomsrepresentativesoagrees,thereportingobligationsshallapplytosuchindirectcustomsrepresentative.WheretheimporterisnotestablishedinaMemberState,thereportingobligationsshallapplytotheindirectcustomsrepresentative.(27)Regulation(EU)2021/947oftheEuropeanParliamentandoftheCouncilof9June2021establishingtheNeighbourhood,DevelopmentandInternationalCooperationInstrument–GlobalEurope,amendingandrepealingDecisionNo466/2014/EUoftheEuropeanParliamentandoftheCouncilandrepealingRegulation(EU)2017/1601oftheEuropeanParliamentandoftheCouncilandCouncilRegulation(EC,Euratom)No480/2009(OJL209,14.6.2021,p.1).ENOfficialJournaloftheEuropeanUnionL130/8616.5.2023Article33Importationofgoods1.Thecustomsauthoritiesshallinformtheimporteror,inthesituationscoveredbyArticle32,theindirectcustomsrepresentativeofthereportingobligationreferredtoinArticle35nolaterthanatthemomentofthereleaseofgoodsforfreecirculation.2.Thecustomsauthoritiesshallperiodicallyandautomatically,inparticularbymeansofthesurveillancemechanismestablishedpursuanttoArticle56(5)ofRegulation(EU)No952/2013orbyelectronicmeansofdatatransmission,communicatetotheCommissioninformationonimportedgoods,includingprocessedproductsresultingfromtheoutwardprocessingprocedure.SuchinformationshallincludetheEORInumberofthecustomsdeclarantandoftheimporter,theeight-digitCNcode,thequantity,thecountryoforigin,thedateofthecustomsdeclarationandthecustomsprocedure.3.TheCommissionshallcommunicatetheinformationreferredtoinparagraph2tothecompetentauthoritiesoftheMemberStateswherethecustomsdeclarantand,whereapplicable,theimporterareestablished.Article34Reportingobligationforcertaincustomsprocedures1.WhereprocessedproductsresultingfromtheinwardprocessingprocedureasreferredtoinArticle256ofRegulation(EU)No952/2013areimported,thereportingobligationreferredtoinArticle35ofthisRegulationshallincludetheinformationonthegoodsthatwereplacedundertheinwardprocessingprocedureandresultedintheimportedprocessedproducts,eveniftheprocessedproductsarenotlistedinAnnexItothisRegulation.ThisparagraphshallalsoapplywheretheprocessedproductsresultingfromtheinwardprocessingprocedurearereturnedgoodsasreferredtoinArticle205ofRegulation(EU)No952/2013.2.ThereportingobligationreferredtoinArticle35ofthisRegulationshallnotapplytotheimportof:(a)processedproductsresultingfromtheoutwardprocessingprocedureasreferredtoinArticle259ofRegulation(EU)No952/2013;(b)goodsqualifyingasreturnedgoodsinaccordancewithArticle203ofRegulation(EU)No952/2013.Article35Reportingobligation1.Eachimporteror,inthesituationscoveredbyArticle32,theindirectcustomsrepresentative,havingimportedgoodsduringagivenquarterofacalendaryearshall,forthatquarter,submitareport(‘CBAMreport’)containinginformationonthegoodsimportedduringthatquarter,totheCommission,nolaterthanonemonthaftertheendofthatquarter.2.TheCBAMreportshallincludethefollowinginformation:(a)thetotalquantityofeachtypeofgoods,expressedinmegawatt-hoursforelectricityandintonnesforothergoods,specifiedforeachinstallationproducingthegoodsinthecountryoforigin;(b)theactualtotalembeddedemissions,expressedintonnesofCO2eemissionspermegawatt-hourofelectricityorforothergoodsintonnesofCO2eemissionspertonneofeachtypeofgoods,calculatedinaccordancewiththemethodsetoutinAnnexIV;(c)thetotalindirectemissionscalculatedinaccordancewiththeimplementingactreferredtoinparagraph7;(d)thecarbonpricedueinacountryoforiginfortheembeddedemissionsintheimportedgoods,takingintoaccountanyrebateorotherformofcompensationavailable.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/873.TheCommissionshallperiodicallycommunicatetotherelevantcompetentauthoritiesalistofthoseimportersorindirectcustomsrepresentativesestablishedintheMemberState,includingthecorrespondingjustifications,whichithasreasonstobelievehavefailedtocomplywiththeobligationtosubmitaCBAMreportinaccordancewithparagraph1.4.WheretheCommissionconsidersthataCBAMreportisincompleteorincorrect,itshallcommunicatetothecompetentauthorityoftheMemberStatewheretheimporterisestablishedor,inthesituationscoveredbyArticle32,theindirectcustomsrepresentativeisestablished,theadditionalinformationitconsidersnecessarytocompleteorcorrectthatreport.Suchinformationshallbeprovidedforindicativepurposesandwithoutprejudicetothedefinitiveappreciationbythatcompetentauthority.Thatcompetentauthorityshallinitiatethecorrectionprocedureandnotifytheimporteror,inthesituationscoveredbyArticle32,theindirectcustomsrepresentativeoftheadditionalinformationnecessarytocorrectthatreport.Whereappropriate,thatimporterorthatindirectcustomsrepresentativeshallsubmitacorrectedreporttothecompetentauthorityconcernedandtotheCommission.5.WherethecompetentauthorityoftheMemberStatereferredtoinparagraph4ofthisArticleinitiatesacorrectionprocedure,includinginconsiderationofinformationreceivedinaccordancewithparagraph4ofthisArticle,anddeterminesthattheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativehasnottakenthenecessarystepstocorrecttheCBAMreport,orwherethecompetentauthorityconcerneddetermines,includinginconsiderationofinformationreceivedinaccordancewithparagraph3ofthisArticle,thattheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativehasfailedtocomplywiththeobligationtosubmitaCBAMreportinaccordancewithparagraph1ofthisArticle,thatcompetentauthorityshallimposeaneffective,proportionateanddissuasivepenaltyontheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentative.Tothatend,thecompetentauthorityshallnotifytheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativeandinformtheCommission,ofthefollowing:(a)theconclusion,andreasonsforthatconclusion,thattheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativehasfailedtocomplywiththeobligationofsubmittingareportforagivenquarterortotakethenecessarystepstocorrectthereport;(b)theamountofthepenaltyimposedontheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentative;(c)thedatefromwhichthepenaltyisdue;(d)theactionthattheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativeistotaketopaythepenalty;and(e)therightoftheimporteror,whereapplicableinaccordancewithArticle32,theindirectcustomsrepresentativetoappeal.6.Wherethecompetentauthority,afterreceivingtheinformationfromtheCommissionunderthisArticle,decidesnottotakeanyaction,thecompetentauthorityshallinformtheCommissionaccordingly.7.TheCommissionisempoweredtoadoptimplementingactsconcerning:(a)theinformationtobereported,themeansandformatforthatreporting,includingdetailedinformationpercountryoforiginandtypeofgoodstosupportthetotalsreferredtoinparagraph2,points(a),(b)and(c),andexamplesofanyrelevantrebateorotherformofcompensationavailableasreferredtoinparagraph2,point(d);(b)theindicativerangeofpenaltiestobeimposedpursuanttoparagraph5andthecriteriatotakeintoaccountfordeterminingtheactualamount,includingthegravityanddurationofthefailuretoreport;(c)detailedrulesontheconversionoftheyearlyaveragecarbonpriceduereferredtoinparagraph2,point(d),expressedinforeigncurrencyintoeuroattheyearlyaverageexchangerate;ENOfficialJournaloftheEuropeanUnionL130/8816.5.2023(d)detailedrulesontheelementsofthecalculationmethodssetoutinAnnexIV,includingdeterminingsystemboundariesofproductionprocesses,emissionfactors,installation-specificvaluesofactualemissionsandtheirrespectiveapplicationtoindividualgoodsaswellaslayingdownmethodstoensurethereliabilityofdata,includingthelevelofdetail;and(e)themeansandformatforthereportingrequirementsforindirectemissionsinimportedgoods;thatformatshallincludethequantityofelectricityusedfortheproductionofthegoodslistedinAnnexI,aswellasthecountryoforigin,generationsourceandemissionfactorsrelatedtothatelectricity.ThoseimplementingactsshallbeadoptedinaccordancewiththeexaminationprocedurereferredtoinArticle29(2)ofthisRegulation.TheyshallapplyforgoodsimportedduringthetransitionalperiodreferredtoinArticle32ofthisRegulationandshallbuilduponexistinglegislationforinstallationsthatfallwithinthescopeofDirective2003/87/EC.CHAPTERXIFINALPROVISIONSArticle36Entryintoforce1.ThisRegulationshallenterintoforceonthedayfollowingthatofitspublicationintheOfficialJournaloftheEuropeanUnion.2.Itshallapplyfrom1October2023.However:(a)Articles5,10,14,16and17shallapplyfrom31December2024;(b)Article2(2)andArticles4,6to9,15and19,Article20(1),(3),(4)and(5),Articles21to27and31shallapplyfrom1January2026.ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.DoneatStrasbourg,10May2023.FortheEuropeanParliamentThePresidentR.METSOLAFortheCouncilThePresidentJ.ROSWALLENOfficialJournaloftheEuropeanUnion16.5.2023L130/89ANNEXIListofgoodsandgreenhousegases1.Forthepurposeoftheidentificationofgoods,thisRegulationshallapplytogoodsfallingundertheCombinedNomenclature(‘CN’)codessetoutinthefollowingtable.TheCNcodesshallbethoseunderRegulation(EEC)No2658/87.2.ForthepurposesofthisRegulation,thegreenhousegasesrelatingtogoodsreferredtoinpoint1,shallbethosesetoutinthefollowingtableforthegoodsconcerned.CementCNcodeGreenhousegas25070080–OtherkaolinicclaysCarbondioxide25231000–CementclinkersCarbondioxide25232100–WhitePortlandcement,whetherornotartificiallycolouredCarbondioxide25232900–OtherPortlandcementCarbondioxide25233000–AluminouscementCarbondioxide25239000–OtherhydrauliccementsCarbondioxideElectricityCNcodeGreenhousegas27160000–ElectricalenergyCarbondioxideFertilisersCNcodeGreenhousegas28080000–Nitricacid;sulphonitricacidsCarbondioxideandnitrousoxide2814–Ammonia,anhydrousorinaqueoussolutionCarbondioxide28342100–NitratesofpotassiumCarbondioxideandnitrousoxide3102–Mineralorchemicalfertilisers,nitrogenousCarbondioxideandnitrousoxide3105–Mineralorchemicalfertiliserscontainingtwoorthreeofthefertilisingelementsnitrogen,phosphorusandpotassium;otherfertilisers;goodsofthischapterintabletsorsimilarformsorinpackagesofagrossweightnotexceeding10kgExcept:31056000–MineralorchemicalfertiliserscontainingthetwofertilisingelementsphosphorusandpotassiumCarbondioxideandnitrousoxideENOfficialJournaloftheEuropeanUnionL130/9016.5.2023IronandsteelCNcodeGreenhousegas72–IronandsteelExcept:72022–Ferro-silicon72023000–Ferro-silico-manganese72025000–Ferro-silico-chromium72027000–Ferro-molybdenum72028000–Ferro-tungstenandferro-silico-tungsten72029100–Ferro-titaniumandferro-silico-titanium72029200–Ferro-vanadium72029300–Ferro-niobium720299–Other:72029910–Ferro-phosphorus72029930–Ferro-silico-magnesium72029980–Other7204–Ferrouswasteandscrap;remeltingscrapingotsandsteelCarbondioxide26011200–Agglomeratedironoresandconcentrates,otherthanroastedironpyritesCarbondioxide7301–Sheetpilingofironorsteel,whetherornotdrilled,punchedormadefromassembledelements;weldedangles,shapesandsections,ofironorsteelCarbondioxide7302–Railwayortramwaytrackconstructionmaterialofironorsteel,thefollowing:rails,check-railsandrackrails,switchblades,crossingfrogs,pointrodsandothercrossingpieces,sleepers(cross-ties),fish-plates,chairs,chairwedges,soleplates(baseplates),railclips,bedplates,tiesandothermaterialspecialisedforjointingorfixingrailsCarbondioxide730300–Tubes,pipesandhollowprofiles,ofcastironCarbondioxide7304–Tubes,pipesandhollowprofiles,seamless,ofiron(otherthancastiron)orsteelCarbondioxide7305–Othertubesandpipes(forexample,welded,rivetedorsimilarlyclosed),havingcircularcross-sections,theexternaldiameterofwhichexceeds406,4mm,ofironorsteelCarbondioxide7306–Othertubes,pipesandhollowprofiles(forexample,openseamorwelded,rivetedorsimilarlyclosed),ofironorsteelCarbondioxide7307–Tubeorpipefittings(forexample,couplings,elbows,sleeves),ofironorsteelCarbondioxide7308–Structures(excludingprefabricatedbuildingsofheading9406)andpartsofstructures(forexample,bridgesandbridge-sections,lock-gates,towers,latticemasts,roofs,roofingframeworks,doorsandwindowsandtheirframesandthresholdsfordoors,shutters,balustrades,pillarsandcolumns),ofironorsteel;plates,rods,angles,shapes,sections,tubesandthelike,preparedforuseinstructures,ofironorsteelCarbondioxideENOfficialJournaloftheEuropeanUnion16.5.2023L130/91CNcodeGreenhousegas730900–Reservoirs,tanks,vatsandsimilarcontainersforanymaterial(otherthancompressedorliquefiedgas),ofironorsteel,ofacapacityexceeding300l,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxide7310–Tanks,casks,drums,cans,boxesandsimilarcontainers,foranymaterial(otherthancompressedorliquefiedgas),ofironorsteel,ofacapacitynotexceeding300l,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxide731100–Containersforcompressedorliquefiedgas,ofironorsteelCarbondioxide7318–Screws,bolts,nuts,coachscrews,screwhooks,rivets,cotters,cotterpins,washers(includingspringwashers)andsimilararticles,ofironorsteelCarbondioxide7326–OtherarticlesofironorsteelCarbondioxideAluminiumCNcodeGreenhousegas7601–UnwroughtaluminiumCarbondioxideandperfluorocarbons7603–AluminiumpowdersandflakesCarbondioxideandperfluorocarbons7604–Aluminiumbars,rodsandprofilesCarbondioxideandperfluorocarbons7605–AluminiumwireCarbondioxideandperfluorocarbons7606–Aluminiumplates,sheetsandstrip,ofathicknessexceeding0,2mmCarbondioxideandperfluorocarbons7607–Aluminiumfoil(whetherornotprintedorbackedwithpaper,paper-board,plasticsorsimilarbackingmaterials)ofathickness(excludinganybacking)notexceeding0,2mmCarbondioxideandperfluorocarbons7608–AluminiumtubesandpipesCarbondioxideandperfluorocarbons76090000–Aluminiumtubeorpipefittings(forexample,couplings,elbows,sleeves)Carbondioxideandperfluorocarbons7610–Aluminiumstructures(excludingprefabricatedbuildingsofheading9406)andpartsofstructures(forexample,bridgesandbridge-sections,towers,latticemasts,roofs,roofingframeworks,doorsandwindowsandtheirframesandthresholdsfordoors,balustrades,pillarsandcolumns);aluminiumplates,rods,profiles,tubesandthelike,preparedforuseinstructuresCarbondioxideandperfluorocarbons76110000–Aluminiumreservoirs,tanks,vatsandsimilarcontainers,foranymaterial(otherthancompressedorliquefiedgas),ofacapacityexceeding300litres,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxideandperfluorocarbonsENOfficialJournaloftheEuropeanUnionL130/9216.5.2023CNcodeGreenhousegas7612–Aluminiumcasks,drums,cans,boxesandsimilarcontainers(includingrigidorcollapsibletubularcontainers),foranymaterial(otherthancompressedorliquefiedgas),ofacapacitynotexceeding300litres,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxideandperfluorocarbons76130000–AluminiumcontainersforcompressedorliquefiedgasCarbondioxideandperfluorocarbons7614–Strandedwire,cables,plaitedbandsandthelike,ofaluminium,notelectricallyinsulatedCarbondioxideandperfluorocarbons7616–OtherarticlesofaluminiumCarbondioxideandperfluorocarbonsChemicalsCNcodeGreenhousegas28041000–HydrogenCarbondioxideENOfficialJournaloftheEuropeanUnion16.5.2023L130/93ANNEXIIListofgoodsforwhichonlydirectemissionsaretobetakenintoaccount,pursuanttoArticle7(1)IronandsteelCNcodeGreenhousegas72–IronandsteelExcept:72022–Ferro-silicon72023000–Ferro-silico-manganese72025000–Ferro-silico-chromium72027000–Ferro-molybdenum72028000–Ferro-tungstenandferro-silico-tungsten72029100–Ferro-titaniumandferro-silico-titanium72029200–Ferro-vanadium72029300–Ferro-niobium720299–Other:72029910–Ferro-phosphorus72029930–Ferro-silico-magnesium72029980–Other7204–Ferrouswasteandscrap;remeltingscrapingotsandsteelCarbondioxide7301–Sheetpilingofironorsteel,whetherornotdrilled,punchedormadefromassembledelements;weldedangles,shapesandsections,ofironorsteelCarbondioxide7302–Railwayortramwaytrackconstructionmaterialofironorsteel,thefollowing:rails,check-railsandrackrails,switchblades,crossingfrogs,pointrodsandothercrossingpieces,sleepers(cross-ties),fish-plates,chairs,chairwedges,soleplates(baseplates),railclips,bedplates,tiesandothermaterialspecialisedforjointingorfixingrailsCarbondioxide730300–Tubes,pipesandhollowprofiles,ofcastironCarbondioxide7304–Tubes,pipesandhollowprofiles,seamless,ofiron(otherthancastiron)orsteelCarbondioxide7305–Othertubesandpipes(forexample,welded,rivetedorsimilarlyclosed),havingcircularcross-sections,theexternaldiameterofwhichexceeds406,4mm,ofironorsteelCarbondioxide7306–Othertubes,pipesandhollowprofiles(forexample,openseamorwelded,rivetedorsimilarlyclosed),ofironorsteelCarbondioxide7307–Tubeorpipefittings(forexample,couplings,elbows,sleeves),ofironorsteelCarbondioxide7308–Structures(excludingprefabricatedbuildingsofheading9406)andpartsofstructures(forexample,bridgesandbridge-sections,lock-gates,towers,latticemasts,roofs,roofingframeworks,doorsandwindowsandtheirframesandthresholdsfordoors,shutters,balustrades,pillarsandcolumns),ofironorsteel;plates,rods,angles,shapes,sections,tubesandthelike,preparedforuseinstructures,ofironorsteelCarbondioxideENOfficialJournaloftheEuropeanUnionL130/9416.5.2023CNcodeGreenhousegas730900–Reservoirs,tanks,vatsandsimilarcontainersforanymaterial(otherthancompressedorliquefiedgas),ofironorsteel,ofacapacityexceeding300l,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxide7310–Tanks,casks,drums,cans,boxesandsimilarcontainers,foranymaterial(otherthancompressedorliquefiedgas),ofironorsteel,ofacapacitynotexceeding300l,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxide731100–Containersforcompressedorliquefiedgas,ofironorsteelCarbondioxide7318–Screws,bolts,nuts,coachscrews,screwhooks,rivets,cotters,cotterpins,washers(includingspringwashers)andsimilararticles,ofironorsteelCarbondioxide7326–OtherarticlesofironorsteelCarbondioxideAluminiumCNcodeGreenhousegas7601–UnwroughtaluminiumCarbondioxideandperfluorocarbons7603–AluminiumpowdersandflakesCarbondioxideandperfluorocarbons7604–Aluminiumbars,rodsandprofilesCarbondioxideandperfluorocarbons7605–AluminiumwireCarbondioxideandperfluorocarbons7606–Aluminiumplates,sheetsandstrip,ofathicknessexceeding0,2mmCarbondioxideandperfluorocarbons7607–Aluminiumfoil(whetherornotprintedorbackedwithpaper,paper-board,plasticsorsimilarbackingmaterials)ofathickness(excludinganybacking)notexceeding0,2mmCarbondioxideandperfluorocarbons7608–AluminiumtubesandpipesCarbondioxideandperfluorocarbons76090000–Aluminiumtubeorpipefittings(forexample,couplings,elbows,sleeves)Carbondioxideandperfluorocarbons7610–Aluminiumstructures(excludingprefabricatedbuildingsofheading9406)andpartsofstructures(forexample,bridgesandbridge-sections,towers,latticemasts,roofs,roofingframeworks,doorsandwindowsandtheirframesandthresholdsfordoors,balustrades,pillarsandcolumns);aluminiumplates,rods,profiles,tubesandthelike,preparedforuseinstructuresCarbondioxideandperfluorocarbons76110000–Aluminiumreservoirs,tanks,vatsandsimilarcontainers,foranymaterial(otherthancompressedorliquefiedgas),ofacapacityexceeding300litres,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxideandperfluorocarbonsENOfficialJournaloftheEuropeanUnion16.5.2023L130/95CNcodeGreenhousegas7612–Aluminiumcasks,drums,cans,boxesandsimilarcontainers(includingrigidorcollapsibletubularcontainers),foranymaterial(otherthancompressedorliquefiedgas),ofacapacitynotexceeding300litres,whetherornotlinedorheat-insulated,butnotfittedwithmechanicalorthermalequipmentCarbondioxideandperfluorocarbons76130000–AluminiumcontainersforcompressedorliquefiedgasCarbondioxideandperfluorocarbons7614–Strandedwire,cables,plaitedbandsandthelike,ofaluminium,notelectricallyinsulatedCarbondioxideandperfluorocarbons7616–OtherarticlesofaluminiumCarbondioxideandperfluorocarbonsChemicalsCNcodeGreenhousegas28041000–HydrogenCarbondioxideENOfficialJournaloftheEuropeanUnionL130/9616.5.2023ANNEXIIIThirdcountriesandterritoriesoutsidethescopeofthisRegulationforthepurposeofArticle21.THIRDCOUNTRIESANDTERRITORIESOUTSIDETHESCOPEOFTHISREGULATIONThisRegulationshallnotapplytogoodsoriginatinginthefollowingcountries:—Iceland—Liechtenstein—Norway—SwitzerlandThisRegulationshallnotapplytogoodsoriginatinginthefollowingterritories:—Büsingen—Heligoland—Livigno—Ceuta—Melilla2.THIRDCOUNTRIESANDTERRITORIESOUTSIDETHESCOPEOFTHISREGULATIONWITHREGARDTOTHEIMPORTATIONOFELECTRICITYINTOTHECUSTOMSTERRITORYOFTHEUNION[ThirdcountriesorterritoriestobeaddedorremovedbytheCommissionpursuanttoArticle2(11).]ENOfficialJournaloftheEuropeanUnion16.5.2023L130/97ANNEXIVMethodsforcalculatingembeddedemissionsforthepurposeofArticle71.DEFINITIONSForthepurposesofthisAnnexandofAnnexesVandVI,thefollowingdefinitionsapply:(a)‘simplegoods’meansgoodsproducedinaproductionprocessrequiringexclusivelyinputmaterials(precursors)andfuelshavingzeroembeddedemissions;(b)‘complexgoods’meansgoodsotherthansimplegoods;(c)‘specificembeddedemissions’meanstheembeddedemissionsofonetonneofgoods,expressedastonnesofCO2eemissionspertonneofgoods;(d)‘CO2emissionfactor’,meanstheweightedaverageoftheCO2intensityofelectricityproducedfromfossilfuelswithinageographicarea;theCO2emissionfactoristheresultofthedivisionoftheCO2emissiondataoftheelectricitysectorbythegrosselectricitygenerationbasedonfossilfuelsintherelevantgeographicarea;itisexpressedintonnesofCO2permegawatt-hour;(e)‘emissionfactorforelectricity’meansthedefaultvalue,expressedinCO2e,representingtheemissionintensityofelectricityconsumedinproductionofgoods;(f)‘powerpurchaseagreement’meansacontractunderwhichapersonagreestopurchaseelectricitydirectlyfromanelectricityproducer;(g)‘transmissionsystemoperator’meansanoperatorasdefinedinArticle2,point(35),ofDirective(EU)2019/944oftheEuropeanParliamentandoftheCouncil(1).2.DETERMINATIONOFACTUALSPECIFICEMBEDDEDEMISSIONSFORSIMPLEGOODSFordeterminingthespecificactualembeddedemissionsofsimplegoodsproducedinagiveninstallation,directand,whereapplicable,indirectemissionsshallbeaccountedfor.Forthatpurpose,thefollowingequationistobeapplied:SEEg¼AttrEmgALgWhere:SEEgarethespecificembeddedemissionsofgoodsg,intermsofCO2epertonne;AttrEmgaretheattributedemissionsofgoodsg,andALgistheactivitylevelofthegoods,beingthequantityofthegoodsproducedinthereportingperiodinthatinstallation.‘Attributedemissions’meanthepartoftheinstallation’semissionsduringthereportingperiodthatarecausedbytheproductionprocessresultingingoodsgwhenapplyingthesystemboundariesoftheproductionprocessdefinedbytheimplementingactsadoptedpursuanttoArticle7(7).Theattributedemissionsshallbecalculatedusingthefollowingequation:AttrEmg¼DirEmþIndirEmWhere:DirEmarethedirectemissions,resultingfromtheproductionprocess,expressedintonnesofCO2e,withinthesystemboundariesreferredtointheimplementingactadoptedpursuanttoArticle7(7),and(1)Directive(EU)2019/944oftheEuropeanParliamentandoftheCouncilof5June2019oncommonrulesfortheinternalmarketforelectricityandamendingDirective2012/27/EU(OJL158,14.6.2019,p.125).ENOfficialJournaloftheEuropeanUnionL130/9816.5.2023IndirEmaretheindirectemissionsresultingfromtheproductionofelectricityconsumedintheproductionprocessesofgoods,expressedintonnesofCO2e,withinthesystemboundariesreferredtointheimplementingactadoptedpursuanttoArticle7(7).3.DETERMINATIONOFACTUALEMBEDDEDEMISSIONSFORCOMPLEXGOODSFordeterminingthespecificactualembeddedemissionsofcomplexgoodsproducedinagiveninstallation,thefollowingequationistobeapplied:SEEg¼AttrEmgþEEInpMatALgWhere:AttrEmgaretheattributedemissionsofgoodsg;ALgistheactivitylevelofthegoods,beingthequantityofgoodsproducedinthereportingperiodinthatinstallation,andEEInpMataretheembeddedemissionsoftheinputmaterials(precursors)consumedintheproductionprocess.Onlyinputmaterials(precursors)listedasrelevanttothesystemboundariesoftheproductionprocessasspecifiedintheimplementingactadoptedpursuanttoArticle7(7)aretobeconsidered.TherelevantEEInpMatarecalculatedasfollows:EEImpMat¼∑ni¼1Mi·SEEiWhere:Miisthemassofinputmaterial(precursor)iusedintheproductionprocess,andSEEiarethespecificembeddedemissionsfortheinputmaterial(precursor)i.ForSEEitheoperatoroftheinstallationshallusethevalueofemissionsresultingfromtheinstallationwheretheinputmaterial(precursor)wasproduced,providedthatthatinstallation’sdatacanbeadequatelymeasured.4.DETERMINATIONOFDEFAULTVALUESREFERREDTOINARTICLE7(2)AND(3)Forthepurposeofdeterminingdefaultvalues,onlyactualvaluesshallbeusedforthedeterminationofembeddedemissions.Intheabsenceofactualdata,literaturevaluesmaybeused.TheCommissionshallpublishguidancefortheapproachtakentocorrectforwastegasesorgreenhousegasesusedasprocessinput,beforecollectingthedatarequiredtodeterminetherelevantdefaultvaluesforeachtypeofgoodslistedinAnnexI.Defaultvaluesshallbedeterminedbasedonthebestavailabledata.Bestavailabledatashallbebasedonreliableandpubliclyavailableinformation.DefaultvaluesshallberevisedperiodicallythroughtheimplementingactsadoptedpursuanttoArticle7(7)basedonthemostup-to-dateandreliableinformation,includingonthebasisofinformationprovidedbyathirdcountryorgroupofthirdcountries.4.1.DefaultvaluesreferredtoinArticle7(2)WhenactualemissionscannotbeadequatelydeterminedbytheauthorisedCBAMdeclarant,defaultvaluesshallbeused.ThosevaluesshallbesetattheaverageemissionintensityofeachexportingcountryandforeachofthegoodslistedinAnnexIotherthanelectricity,increasedbyaproportionatelydesignedmark-up.Thismark-upshallbedeterminedintheimplementingactsadoptedpursuanttoArticle7(7)andshallbesetatanappropriateleveltoensuretheenvironmentalintegrityoftheCBAM,buildingonthemostup-to-dateandreliableinformation,includingonthebasisofinformationgatheredduringthetransitionalperiod.Whenreliabledatafortheexportingcountrycannotbeappliedforatypeofgoods,thedefaultvaluesshallbebasedontheaverageemissionintensityoftheX%worstperformingEUETSinstallationsforthattypeofgoods.ThevalueofXshallbedeterminedintheimplementingactsadoptedpursuanttoArticle7(7)andshallbesetatanappropriateleveltoensuretheenvironmentalintegrityoftheCBAM,buildingonthemostup-to-dateandreliableinformation,includingonthebasisofinformationgatheredduringthetransitionalperiod.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/994.2.DefaultvaluesforimportedelectricityreferredtoinArticle7(3)Defaultvaluesforimportedelectricityshallbedeterminedforathirdcountry,groupofthirdcountriesorregionwithinathirdcountrybasedoneitherspecificdefaultvalues,inaccordancewithpoint4.2.1,or,ifthosevaluesarenotavailable,onalternativedefaultvalues,inaccordancewithpoint4.2.2.Wheretheelectricityisproducedinathirdcountry,groupofthirdcountriesorregionwithinathirdcountry,andtransitsthroughthirdcountries,groupsofthirdcountries,regionswithinathirdcountryorMemberStateswiththepurposeofbeingimportedintotheUnion,thedefaultvaluestobeusedarethosefromthethirdcountry,groupofthirdcountriesorregionwithinathirdcountrywheretheelectricitywasproduced.4.2.1.Specificdefaultvaluesforathirdcountry,groupofthirdcountriesorregionwithinathirdcountrySpecificdefaultvaluesshallbesetattheCO2emissionfactorinthethirdcountry,groupofthirdcountriesorregionwithinathirdcountry,basedonthebestdataavailabletotheCommission.4.2.2.AlternativedefaultvaluesWhereaspecificdefaultvalueisnotavailableforathirdcountry,agroupofthirdcountries,oraregionwithinathirdcountry,thealternativedefaultvalueforelectricityshallbesetattheCO2emissionfactorintheUnion.Whereitcanbedemonstrated,onthebasisofreliabledata,thattheCO2emissionfactorinathirdcountry,agroupofthirdcountriesoraregionwithinathirdcountryislowerthanthespecificdefaultvaluedeterminedbytheCommissionorlowerthantheCO2emissionfactorintheUnion,analternativedefaultvaluebasedonthatCO2emissionfactormaybeusedforthatthirdcountry,groupofthirdcountriesorregionwithinathirdcountry.4.3DefaultvaluesforembeddedindirectemissionsDefaultvaluesfortheindirectemissionsembeddedinagoodproducedinathirdcountryshallbedeterminedonadefaultvaluecalculatedontheaverage,ofeithertheemissionfactoroftheUnionelectricitygrid,theemissionfactorofthecountryoforiginelectricitygridortheCO2emissionfactorofprice-settingsourcesinthecountryoforigin,oftheelectricityusedfortheproductionofthatgood.Whereathirdcountry,oragroupofthirdcountries,demonstratestotheCommission,onthebasisofreliabledata,thattheaverageelectricitymixemissionfactororCO2emissionfactorofprice-settingsourcesinthethirdcountryorgroupofthirdcountriesislowerthanthedefaultvalueforindirectemissions,analternativedefaultvaluebasedonthataverageCO2emissionfactorshallbeestablishedforthiscountryorgroupofcountries.TheCommissionshalladopt,nolaterthan30June2025,animplementingactpursuanttoArticle7(7)tofurtherspecifywhichofthecalculationmethodsdeterminedinaccordancewiththefirstsubparagraphshallapplytothecalculationofdefaultvalues.Forthatpurpose,theCommissionshallbaseitselfonthemostup-to-dateandreliabledata,includingondatagatheredduringthetransitionalperiod,asregardsthequantityofelectricityusedfortheproductionofthegoodslistedinAnnexI,aswellasthecountryoforigin,generationsourceandemissionfactorsrelatedtothatelectricity.Thespecificcalculationmethodshallbedeterminedonthebasisofthemostappropriatewaytoachievebothofthefollowingcriteria:—thepreventionofcarbonleakage;—ensuringtheenvironmentalintegrityoftheCBAM.5.CONDITIONSFORAPPLYINGACTUALEMBEDDEDEMISSIONSINIMPORTEDELECTRICITYAnauthorisedCBAMdeclarantmayapplyactualembeddedemissionsinsteadofdefaultvaluesforthecalculationreferredtoinArticle7(3)ifthefollowingcumulativecriteriaaremet:ENOfficialJournaloftheEuropeanUnionL130/10016.5.2023(a)theamountofelectricityforwhichtheuseofactualembeddedemissionsisclaimediscoveredbyapowerpurchaseagreementbetweentheauthorisedCBAMdeclarantandaproducerofelectricitylocatedinathirdcountry;(b)theinstallationproducingelectricityiseitherdirectlyconnectedtotheUniontransmissionsystemoritcanbedemonstratedthatatthetimeofexporttherewasnophysicalnetworkcongestionatanypointinthenetworkbetweentheinstallationandtheUniontransmissionsystem;(c)theinstallationproducingelectricitydoesnotemitmorethan550grammesofCO2offossilfueloriginperkilowatt-hourofelectricity;(d)theamountofelectricityforwhichtheuseofactualembeddedemissionsisclaimedhasbeenfirmlynominatedtotheallocatedinterconnectioncapacitybyallresponsibletransmissionsystemoperatorsinthecountryoforigin,thecountryofdestinationand,ifrelevant,eachcountryoftransit,andthenominatedcapacityandtheproductionofelectricitybytheinstallationrefertothesameperiodoftime,whichshallnotbelongerthanonehour;(e)thefulfilmentoftheabovecriteriaiscertifiedbyanaccreditedverifier,whoshallreceiveatleastmonthlyinterimreportsdemonstratinghowthosecriteriaarefulfilled.TheaccumulatedamountofelectricityunderthepowerpurchaseagreementanditscorrespondingactualembeddedemissionsshallbeexcludedfromthecalculationofthecountryemissionfactorortheCO2emissionfactorusedforthepurposeofthecalculationofindirectelectricityembeddedemissionsingoodsinaccordancewithpoint4.3,respectively.6.CONDITIONSTOAPPLYINGACTUALEMBEDDEDEMISSIONSFORINDIRECTEMISSIONSAnauthorisedCBAMdeclarantmayapplyactualembeddedemissionsinsteadofdefaultvaluesforthecalculationreferredtoinArticle7(4)ifitcandemonstrateadirecttechnicallinkbetweentheinstallationinwhichtheimportedgoodisproducedandtheelectricitygenerationsourceoriftheoperatorofthatinstallationhasconcludedapowerpurchaseagreementwithaproducerofelectricitylocatedinathirdcountryforanamountofelectricitythatisequivalenttotheamountforwhichtheuseofaspecificvalueisclaimed.7.ADAPTATIONOFDEFAULTVALUESREFERREDTOINARTICLE7(2)BASEDONREGION-SPECIFICFEATURESDefaultvaluescanbeadaptedtoparticularareasandregionswithinthirdcountrieswherespecificcharacteristicsprevailintermsofobjectiveemissionfactors.Whendataadaptedtothosespecificlocalcharacteristicsareavailableandmoretargeteddefaultvaluescanbedetermined,thelattermaybeused.Wheredeclarantsforgoodsoriginatinginathirdcountry,agroupofthirdcountriesoraregionwithinathirdcountrycandemonstrate,onthebasisofreliabledata,thatalternativeregion-specificadaptationsofdefaultvaluesarelowerthanthedefaultvaluesdeterminedbytheCommission,suchregion-specificadaptationscanbeused.ENOfficialJournaloftheEuropeanUnion16.5.2023L130/101ANNEXVBookkeepingrequirementsforinformationusedforthecalculationofembeddedemissionsforthepurposeofArticle7(5)1.MINIMUMDATATOBEKEPTBYANAUTHORISEDCBAMDECLARANTFORIMPORTEDGOODS:1.DataidentifyingtheauthorisedCBAMdeclarant:(a)name;(b)CBAMaccountnumber.2.Dataonimportedgoods:(a)typeandquantityofeachtypeofgoods;(b)countryoforigin;(c)actualemissionsordefaultvalues.2.MINIMUMDATATOBEKEPTBYANAUTHORISEDCBAMDECLARANTFOREMBEDDEDEMISSIONSINIMPORTEDGOODSTHATAREDETERMINEDBASEDONACTUALEMISSIONSForeachtypeofimportedgoodswhereembeddedemissionsaredeterminedbasedonactualemissions,thefollowingadditionaldatashallbekept:(a)identificationoftheinstallationwherethegoodswereproduced;(b)contactinformationoftheoperatoroftheinstallationwherethegoodswereproduced;(c)theverificationreportsassetoutinAnnexVI;(d)thespecificembeddedemissionsofthegoods.ENOfficialJournaloftheEuropeanUnionL130/10216.5.2023ANNEXVIVerificationprinciplesandcontentofverificationreportsforthepurposeofArticle81.PRINCIPLESOFVERIFICATIONThefollowingprinciplesshallapply:(a)verifiersshallcarryoutverificationswithanattitudeofprofessionalscepticism;(b)thetotalembeddedemissionstobedeclaredintheCBAMdeclarationshallbeconsideredasverifiedonlyiftheverifierfindswithreasonableassurancethattheverificationreportisfreeofmaterialmisstatementsandofmaterialnon-conformitiesregardingthecalculationofembeddedemissionsinaccordancewiththerulesofAnnexIV;(c)installationvisitsbytheverifiershallbemandatoryexceptwherespecificcriteriaforwaivingtheinstallationvisitaremet;(d)fordecidingwhethermisstatementsornon-conformitiesarematerial,theverifiershallusethresholdsgivenbytheimplementingactsadoptedinaccordancewithArticle8(3).Forparametersforwhichnosuchthresholdsaredetermined,theverifiershalluseexpertjudgementastowhethermisstatementsornon-conformities,individuallyorwhenaggregatedwithothermisstatementsornon-conformities,justifiedbytheirsizeandnature,aretobeconsideredmaterial.2.CONTENTOFAVERIFICATIONREPORTTheverifiershallprepareaverificationreportestablishingtheembeddedemissionsofthegoodsandspecifyingallissuesrelevanttotheworkcarriedoutandincluding,atleast,thefollowinginformation:(a)identificationoftheinstallationswherethegoodswereproduced;(b)contactinformationoftheoperatoroftheinstallationswherethegoodswereproduced;(c)theapplicablereportingperiod;(d)nameandcontactinformationoftheverifier;(e)accreditationnumberoftheverifier,andnameoftheaccreditationbody;(f)thedateoftheinstallationsvisits,ifapplicable,orthereasonsfornotcarryingoutaninstallationvisit;(g)quantitiesofeachtypeofdeclaredgoodsproducedinthereportingperiod;(h)quantificationofdirectemissionsoftheinstallationduringthereportingperiod;(i)adescriptiononhowtheinstallation’semissionsareattributedtodifferenttypesofgoods;(j)quantitativeinformationonthegoods,emissionsandenergyflowsnotassociatedwiththosegoods;(k)incaseofcomplexgoods:(i)quantitiesofeachinputmaterial(precursor)used;(ii)thespecificembeddedemissionsassociatedwitheachoftheinputmaterials(precursors)used;(iii)ifactualemissionsareused:theidentificationoftheinstallationswheretheinputmaterial(precursor)hasbeenproducedandtheactualemissionsfromtheproductionofthatmaterial;ENOfficialJournaloftheEuropeanUnion16.5.2023L130/103(l)theverifier’sstatementconfirmingthatheorshefindswithreasonableassurancethatthereportisfreeofmaterialmisstatementsandofmaterialnon-conformitiesregardingthecalculationrulesofAnnexIV;(m)informationonmaterialmisstatementsfoundandcorrected;(n)informationofmaterialnon-conformitieswithcalculationrulessetoutinAnnexIVfoundandcorrected.ENOfficialJournaloftheEuropeanUnionL130/10416.5.2023

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