+Article 6 5.

Article 6 5.

Where the imported goods are returned goods as referred to in Article 203 of Regulation (EU) No 952/2013, the authorised CBAM declarant shall report separately, in the CBAM declaration, ‘zero’ for the total embedded emissions corresponding to those goods.

1. Vue d’ensemble

Intitulé	Réglementation

1.1 Références

1.2 Exigences identifiées

1.3 Normes associées

2. Exigences identifiées

Exigences
Source	Exigence

3. Normes associées

Normes
Source	Exigence

Builddate: 20.10.2025 00:00:00 -Doknr: CELEX:32023R0956
EULAW -
European Regulation published on http://eur-lex.europa.eu/