Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May ... (32023R0956)
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)
- 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
- Electricity
- Fertilisers
- Aluminium
- Chemicals
- ANNEX II
- List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)
- Iron and steel
- Aluminium
- Chemicals
- ANNEX III
- Third countries and territories outside the scope of this Regulation for the purpose of Article 2
- 1. THIRD COUNTRIES AND TERRITORIES OUTSIDE THE SCOPE OF THIS REGULATION
- 2. THIRD COUNTRIES AND TERRITORIES OUTSIDE THE SCOPE OF THIS REGULATION WITH REGARD TO THE IMPORTATION OF ELECTRICITY INTO THE CUSTOMS TERRITORY OF THE UNION
- ANNEX IV
- Methods for calculating embedded emissions for the purpose of Article 7
- 1. DEFINITIONS
- 2. DETERMINATION OF ACTUAL SPECIFIC EMBEDDED EMISSIONS FOR SIMPLE GOODS
- 3. DETERMINATION OF ACTUAL EMBEDDED EMISSIONS FOR COMPLEX GOODS
- 4. DETERMINATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) AND (3)
- 4.1. Default values referred to in Article 7(2)
- 4.2. Default values for imported electricity referred to in Article 7(3)
- 4.2.1. Specific default values for a third country, group of third countries or region within a third country
- 4.2.2. Alternative default values
- 4.3 Default values for embedded indirect emissions
- 5. CONDITIONS FOR APPLYING ACTUAL EMBEDDED EMISSIONS IN IMPORTED ELECTRICITY
- 6. CONDITIONS TO APPLYING ACTUAL EMBEDDED EMISSIONS FOR INDIRECT EMISSIONS
- 7. ADAPTATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) BASED ON REGION-SPECIFIC FEATURES
- ANNEX V
- Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
- 1. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR IMPORTED GOODS:
- 2. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR EMBEDDED EMISSIONS IN IMPORTED GOODS THAT ARE DETERMINED BASED ON ACTUAL EMISSIONS
- ANNEX VI
- Verification principles and content of verification reports for the purpose of Article 8
- 1. PRINCIPLES OF VERIFICATION
- 2. CONTENT OF A VERIFICATION REPORT
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