INHALT

Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance)

COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773
of 17 August 2023
laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period
(Text with EEA relevance)
CHAPTER I
SUBJECT MATTER AND DEFINITIONS
Article 1
Subject matter
Article 2
Definitions
CHAPTER II
RIGHTS AND OBLIGATIONS OF REPORTING DECLARANTS RELATED TO REPORTING
Article 3
Reporting obligations of reporting declarants
Article 4
Calculation of embedded emissions
Article 5
Use of estimated values
Article 6
Data collection and reporting regarding inward processing
Article 7
Reporting of information regarding the carbon price due
Article 8
Submission of CBAM reports
Article 9
Modification and correction of CBAM reports
CHAPTER III
ADMINISTRATION REGARDING CBAM REPORTING
Article 10
CBAM Transitional Registry
Article 11
Checks of CBAM reports and use of information by the Commission
Article 12
Indicative assessment by the Commission
Article 13
Incomplete or incorrect CBAM reports
Article 14
Assessment of CBAM reports and use of information by the competent authorities
Article 15
Confidentiality
CHAPTER IV
ENFORCEMENT
Article 16
Penalties
CHAPTER V
TECHNICAL ELEMENTS REGARDING THE CBAM TRANSITIONAL REGISTRY
SECTION 1
Introduction
Article 17
Central system in scope
Article 18
Contact points for the electronic systems
SECTION 2
CBAM Transitional Registry
Article 19
Structure of the CBAM Transitional Registry
Article 20
Terms of collaboration in the CBAM Transitional Registry
Article 21
The CBAM User Access Management
Article 22
CBAM Trader Portal
Article 23
CBAM Competent Authorities Portal (CBAM CAP) for the CBAM National Competent Authorities (CBAM CAP/N)
Article 24
CBAM Competent Authorities Portal (CBAM CAP) for the Commission (CBAM CAP/C)
Article 25
The CBAM Registry Back End Services (CBAM BE)
Article 26
Access management system
Article 27
Administration management system
Article 28
Member States’ identity and access management systems
SECTION 3
Functioning of the electronic systems and training in the use thereof
Article 29
Development, testing, deployment, and management of the electronic systems
Article 30
Maintenance and changes to the electronic systems
Article 31
Temporary failure of the electronic systems
Article 32
Training support on the use and functioning of the common components
SECTION 4
Data protection, data management and the ownership and security of the electronic systems
Article 33
Personal data protection
Article 34
Limitation of data access and data processing
Article 35
System ownership
Article 36
System security
Article 37
Controller for the CBAM Transitional Registry
Article 38
Data retention period
Article 39
Assessment of the electronic systems
Article 40
Entry into force
ANNEX I
Information to be submitted in the CBAM reports
ANNEX II
Definitions and production routes for goods
1. DEFINITIONS
2. MAPPING OF CN CODES TO AGGREGATED GOODS CATEGORIES
3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS
3.1.
Cross-sectoral rules
3.2.
Calcined clay
3.2.1.
Special provisions
3.2.2.
Production route
3.3.
Cement clinker
3.3.1.
Special provisions
3.3.2.
Production route
3.4.
Cement
3.4.1.
Special provisions
3.4.2.
Production route
3.5.
Aluminous cement
3.5.1.
Special provisions
3.5.2.
Production route
3.6.
Hydrogen
3.6.1.
Special provisions
3.6.2.
Production routes
3.6.2.1. Steam reforming and partial oxidation
3.6.2.2. Electrolysis of water
3.6.2.3. Chlor-Alkali electrolysis and production of chlorates
3.7.
Ammonia
3.7.1.
Special provisions
3.7.2.
Production routes
3.7.2.1. Haber-Bosch process with steam reforming of natural gas or biogas
3.7.2.2. Haber-Bosch process with gasification of coal or other fuels
3.8.
Nitric acid
3.8.1.
Special provisions
3.8.2.
Production route
3.9.
Urea
3.9.1.
Special provisions
3.9.2.
Production route
3.10.
Mixed fertilisers
3.10.1.
Special provisions
3.10.2.
Production route
3.11.
Sintered ore
3.11.1.
Special provisions
3.11.2.
Production route
3.12.
FeMn (Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel)
3.12.1.
Special provisions
3.12.2.
Production route
3.13.
Pig iron
3.13.1.
Special provisions
3.13.2.
Production routes
3.13.2.1. Blast furnace route
3.13.2.2. Smelting reduction
3.14.
DRI (Direct Reduced Iron)
3.14.1.
Special provisions
3.14.2.
Production route
3.15.
Crude steel
3.15.1.
Special provisions
3.15.2.
Production routes
3.15.2.1. Basic oxygen steelmaking
3.15.2.2. Electric arc furnace
3.16.
Iron or steel products
3.16.1.
Special provisions
3.16.2.
Production route
3.17.
Unwrought aluminium
3.17.1.
Special provisions
3.17.2.
Production routes
3.17.2.1. Primary (electrolytic) smelting
3.17.2.2. Secondary melting (recycling)
3.18.
Aluminium products
3.18.1.
Special provisions
3.18.2.
Production route
3.19.
Electricity
3.19.1.
Special provisions
3.19.2.
Production routes
ANNEX III
Rules for determining data including on emissions at installation level, attributed emissions of production processes, and embedded emissions of goods
A. PRINCIPLES
A.1.
Overall approach
A.2.
Monitoring principles
A.3.
Methods representing the best available data source
A.4.
Division of installations into production processes
B. MONITORING OF DIRECT EMISSIONS AT INSTALLATION LEVEL
B.1.
Completeness of source streams and emission sources
B.2.
Choice of monitoring methodology
B.3.
Formulae and parameters for the calculation-based methodology for CO
2
B.3.1.
Standard method
B.3.1.1. Combustion emissions
B.3.1.2. Process emissions
B.3.2.
Mass balance method
B.3.3.
Criteria for zero-rating of biomass emissions
B.3.4.
Relevant parameters
B.4.
Requirements for activity data
B.4.1.
Continual or batch-wise metering
B.4.2.
Operator’s control over measurement systems
B.4.3.
Requirements for measurement systems
B.4.4.
Recommended improvement
B.5.
Requirements for calculation factors for CO
2
B.5.1.
Methods for determining calculation factors
B.5.2.
Applicable standard values
B.5.3.
Establishing correlations for determining proxy data
B.5.4.
Requirements for laboratory analyses
B.5.4.1. Use of standards
B.5.4.2. Recommendations on sampling plan and minimum frequency of analyses
B.5.4.3. Recommendations for laboratories
B.5.5.
Recommended methods for determination of calculation factors
B.6.
Requirements for a measurement-based methodology for CO
2
and N
2
O
B.6.1.
General provisions
B.6.2.
Method and calculation
B.6.2.1. Emissions of a reporting period (annual emissions)
B.6.2.2. Determination of GHG concentration
B.6.2.3. CO
2
emissions from biomass
B.6.2.4. Determining CO
2
e emissions from N
2
O
B.6.2.5. Determination of flue gas flow
B.6.2.6. Treatment of measurement gaps
B.6.3.
Quality requirements
B.6.4.
Corroborating calculations
B.6.5.
Minimum requirements for continuous emissions measurements
B.7.
Requirements for determining perfluorocarbon emissions
B.7.1.
Calculation Method A – Slope Method
B.7.2.
Calculation Method B – Overvoltage Method
B.7.3.
Determination of CO
2
e emissions
B.8.
Requirements for CO
2
transfers between installations
B.8.1.
CO
2
contained in gases (‘inherent CO
2
’)
B.8.2.
Eligibility to deduct stored or used CO
2
B.8.3.
Monitoring rules for CO
2
transfers
B.9.
Sector-specific requirements
B.9.1.
Additional rules for combustion units
B.9.1.1. Desulphurisation and other acid gas scrubbing
B.9.1.2. De-NO
x
B.9.1.3. Monitoring of flares
B.9.2.
Additional rules for emissions from cement clinker production
B.9.2.1. Additional rules for Method A (input-based)
B.9.2.2. Additional rules for Method B (output-based)
B.9.2.3. Emissions related to discarded dust
B.9.3.
Additional rules for emissions from nitric acid production
B.9.3.1. General rules for N
2
O measurement
B.9.3.2. Determination of flue gas flow
B.9.3.3. Oxygen (O
2
) concentrations
C. HEAT FLOWS
C.1.
Rules for determining net measurable heat
C.1.1.
Principles
C.1.2.
Methodology for determining net amounts of measurable heat
C.1.2.1. Method 1: Using measurements
C.1.2.2. Method 2: Calculation of a proxy based on measured efficiency
C.1.2.3. Method 3: Calculating a proxy based on the reference efficiency
C.1.3.
Special rules
C.2.
Determining the fuel mix emission factor of measurable heat
C.2.1.
Emission factor of measurable heat produced in the installation other than by cogeneration
C.2.2.
Emission factor of measurable heat produced in the installation by cogeneration
C.2.3.
Emission factor of measurable heat produced outside the installation
D. ELECTRICITY
D.1.
Calculation of the emissions related to electricity
D.2.
Rules for determining the emission factor of electricity as imported goods
D.2.1.
CO
2
emission factor based on specific default values
D.2.2.
CO
2
emission factor of the EU
D.2.3.
CO
2
emission factor based on reliable data demonstrated by the reporting declarant
D.2.4.
CO
2
emission factor based on actual CO
2
emissions of the installation
D.3.
Rules for determining electricity quantities used for the production of goods other than electricity
D.4.
Rules for determining the embedded indirect emissions of electricity as an input for the production of goods other than electricity
D.4.1.
Emission factor of electricity produced in the installation other than by cogeneration
D.4.2.
Emission factor of electricity produced in the installation by cogeneration
D.4.3.
Emission factor of electricity produced outside the installation
E. MONITORING OF PRECURSORS
F. RULES FOR ATTRIBUTING EMISSIONS OF AN INSTALLATION TO GOODS
F.1.
Calculation methods
F.2.
Monitoring methodology for activity levels
F.3.
Monitoring methods required for attributing emissions to production processes
F.3.1.
Principles for attributing data to production processes
F.3.2.
Procedure for tracking CN codes of goods and precursors
F.4.
Further rules for the attribution of direct emissions
F.5.
Further rules for the attribution of emissions from measurable heat
G. CALCULATION OF SPECIFIC EMBEDDED EMISSIONS OF COMPLEX GOODS
H. OPTIONAL MEASURES TO INCREASE QUALITY OF DATA
ANNEX IV
Content of the recommended communication from operators of installations to reporting declarants
1. CONTENT OF THE EMISSIONS DATA COMMUNICATION TEMPLATE
General information
Recommended improvement of the general information
2. SECTOR-SPECIFIC PARAMETERS TO BE INCLUDED IN THE COMMUNICATION
ANNEX V
EORI data
ANNEX VI
Data Requirements complement for Inward Processing
ANNEX VII
National system data
ANNEX VIII
Standard factors used in the monitoring of direct emissions at installation level
1. FUEL EMISSION FACTORS RELATED TO NET CALORIFIC VALUES (NCV)
2. EMISSION FACTORS RELATED TO PROCESS EMISSIONS
3. GLOBAL WARMING POTENTIALS FOR NON-CO
2
GREENHOUSE GASES
ANNEX IX
Harmonised efficiency reference values for separate production of electricity and heat