+Article 26 2a.

Article 26 2a.

Paragraph 2 shall also apply to importers other than authorised CBAM declarants, where they exceed the single mass-based threshold. For that purpose, the entirety of the emissions embedded in the goods imported by such an importer in the relevant calendar year shall be taken into account. The payment of the penalty shall release the importer from the obligation to submit a CBAM declaration and to surrender CBAM certificates in respect of those imports.

By way of derogation from the first subparagraph of this paragraph, the competent authority may reduce the penalty provided in paragraph 2 of this Article where an importer exceeded the single mass-based threshold by no more than 10 % of that threshold or in cases referred to in Article 17(7a). Such a penalty shall be effective, proportionate and dissuasive and shall not be lower than the penalty provided in paragraph 1. The payment of the penalty shall release the importer from the obligation to submit a CBAM declaration and to surrender CBAM certificates in respect of those imports.

1. Panoramica

Titolo	Regolamentazione

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti
Fonte	Requisito

3. Standard correlati

Standard
Fonte	Requisito

Builddate: 20.10.2025 00:00:00 -Doknr: CELEX:32023R0956
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