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)
CHAPTER I
SUBJECT MATTER, SCOPE AND DEFINITIONS
Article 1
Subject matter
Article 2
Scope
Article 3
Definitions
CHAPTER II
OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS
Article 4
Importation of goods
Article 5
Application for authorisation
Article 6
CBAM declaration
Article 7
Calculation of embedded emissions
Article 8
Verification of embedded emissions
Article 9
Carbon price paid in a third country
Article 10
Registration of operators and of installations in third countries
CHAPTER III
COMPETENT AUTHORITIES
Article 11
Competent authorities
Article 12
Commission
Article 13
Professional secrecy and disclosure of information
Article 14
CBAM registry
Article 15
Risk analysis
Article 16
Accounts in the CBAM registry
Article 17
Authorisation
Article 18
Accreditation of verifiers
Article 19
Review of CBAM declarations
CHAPTER IV
CBAM CERTIFICATES
Article 20
Sale of CBAM certificates
Article 21
Price of CBAM certificates
Article 22
Surrender of CBAM certificates
Article 23
Repurchase of CBAM certificates
Article 24
Cancellation of CBAM certificates
CHAPTER V
RULES APPLICABLE TO THE IMPORTATION OF GOODS
Article 25
Rules applicable to the importation of goods
CHAPTER VI
ENFORCEMENT
Article 26
Penalties
Article 27
Circumvention
CHAPTER VII
EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE
Article 28
Exercise of the delegation
Article 29
Committee procedure
CHAPTER VIII
REPORTING AND REVIEW
Article 30
Review and reporting by the Commission
CHAPTER IX
COORDINATION WITH FREE ALLOCATION OF ALLOWANCES UNDER THE EU ETS
Article 31
Free allocation of allowances under the EU ETS and obligation to surrender CBAM certificates
CHAPTER X
TRANSITIONAL PROVISIONS
Article 32
Scope of the transitional period
Article 33
Importation of goods
Article 34
Reporting obligation for certain customs procedures
Article 35
Reporting obligation
CHAPTER XI
FINAL PROVISIONS
Article 36
Entry into force
ANNEX I
List of goods and greenhouse gases
Cement
CN code |
Greenhouse gas |
2507 00 80 – Other kaolinic clays |
Carbon dioxide |
2523 10 00 – Cement clinkers |
Carbon dioxide |
2523 21 00 – White Portland cement, whether or not artificially coloured |
Carbon dioxide |
2523 29 00 – Other Portland cement |
Carbon dioxide |
2523 30 00 – Aluminous cement |
Carbon dioxide |
2523 90 00 – Other hydraulic cements |
Carbon dioxide |
Electricity
CN code |
Greenhouse gas |
2716 00 00 – Electrical energy |
Carbon dioxide |
Fertilisers
CN code |
Greenhouse gas |
2808 00 00 – Nitric acid; sulphonitric acids |
Carbon dioxide and nitrous oxide |
2814 – Ammonia, anhydrous or in aqueous solution |
Carbon dioxide |
2834 21 00 – Nitrates of potassium |
Carbon dioxide and nitrous oxide |
3102 – Mineral or chemical fertilisers, nitrogenous |
Carbon dioxide and nitrous oxide |
3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Except: 3105 60 00 – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
Carbon dioxide and nitrous oxide |
CN code |
Greenhouse gas |
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|
Carbon dioxide |
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2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites |
Carbon dioxide |
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7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
Carbon dioxide |
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7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Carbon dioxide |
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7303 00 – Tubes, pipes and hollow profiles, of cast iron |
Carbon dioxide |
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7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
Carbon dioxide |
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7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
Carbon dioxide |
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7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
Carbon dioxide |
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7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
Carbon dioxide |
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7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Carbon dioxide |
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7309 00 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
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7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
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7311 00 – Containers for compressed or liquefied gas, of iron or steel |
Carbon dioxide |
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7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel |
Carbon dioxide |
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7326 – Other articles of iron or steel |
Carbon dioxide |
Aluminium
CN code |
Greenhouse gas |
7601 – Unwrought aluminium |
Carbon dioxide and perfluorocarbons |
7603 – Aluminium powders and flakes |
Carbon dioxide and perfluorocarbons |
7604 – Aluminium bars, rods and profiles |
Carbon dioxide and perfluorocarbons |
7605 – Aluminium wire |
Carbon dioxide and perfluorocarbons |
7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7608 – Aluminium tubes and pipes |
Carbon dioxide and perfluorocarbons |
7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
Carbon dioxide and perfluorocarbons |
7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures |
Carbon dioxide and perfluorocarbons |
7611 00 00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide and perfluorocarbons |
7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide and perfluorocarbons |
7613 00 00 – Aluminium containers for compressed or liquefied gas |
Carbon dioxide and perfluorocarbons |
7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated |
Carbon dioxide and perfluorocarbons |
7616 – Other articles of aluminium |
Carbon dioxide and perfluorocarbons |
Chemicals
CN code |
Greenhouse gas |
2804 10 00 – Hydrogen |
Carbon dioxide |
ANNEX II
List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)
Iron and steel
CN code |
Greenhouse gas |
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|
Carbon dioxide |
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7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
Carbon dioxide |
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7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Carbon dioxide |
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7303 00 – Tubes, pipes and hollow profiles, of cast iron |
Carbon dioxide |
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7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
Carbon dioxide |
||||||||||||||||||||||||||||
7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
Carbon dioxide |
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7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
Carbon dioxide |
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7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
Carbon dioxide |
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7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Carbon dioxide |
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7309 00 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
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7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
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7311 00 – Containers for compressed or liquefied gas, of iron or steel |
Carbon dioxide |
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7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel |
Carbon dioxide |
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7326 – Other articles of iron or steel |
Carbon dioxide |
Aluminium
CN code |
Greenhouse gas |
7601 – Unwrought aluminium |
Carbon dioxide and perfluorocarbons |
7603 – Aluminium powders and flakes |
Carbon dioxide and perfluorocarbons |
7604 – Aluminium bars, rods and profiles |
Carbon dioxide and perfluorocarbons |
7605 – Aluminium wire |
Carbon dioxide and perfluorocarbons |
7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7608 – Aluminium tubes and pipes |
Carbon dioxide and perfluorocarbons |
7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
Carbon dioxide and perfluorocarbons |
7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures |
Carbon dioxide and perfluorocarbons |
7611 00 00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide and perfluorocarbons |
7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide and perfluorocarbons |
7613 00 00 – Aluminium containers for compressed or liquefied gas |
Carbon dioxide and perfluorocarbons |
7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated |
Carbon dioxide and perfluorocarbons |
7616 – Other articles of aluminium |
Carbon dioxide and perfluorocarbons |
Chemicals
CN code |
Greenhouse gas |
2804 10 00 – Hydrogen |
Carbon dioxide |