+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 1 1.
---------+Article 1 2.
---------+Article 1 3.
------+Article 2 Scope
---------+Article 2 1.
---------+Article 2 2.
---------+Article 2 3.
---------+Article 2 3a.
---------+Article 2 4.
---------+Article 2 5.
---------+Article 2 6.
---------+Article 2 7.
---------+Article 2 8.
---------+Article 2 9.
---------+Article 2 10.
---------+Article 2 11.
---------+Article 2 12.
------+Article 2a De minimisexemption
---------+Article 2a 1.
---------+Article 2a 2.
---------+Article 2a 3.
---------+Article 2a 4.
------+Article 3 Definitions
---+CHAPTER II OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS
------+Article 4 Importation of goods
------+Article 5 Application for authorisation
---------+Article 5 1.
---------+Article 5 1a.
---------+Article 5 1b.
---------+Article 5 2.
---------+Article 5 2a.
---------+Article 5 3.
---------+Article 5 4.
---------+Article 5 5.
---------+Article 5 6.
---------+Article 5 7.
---------+Article 5 7a.
---------+Article 5 8.
------+Article 6 CBAM declaration
---------+Article 6 1.
---------+Article 6 2.
---------+Article 6 3.
---------+Article 6 4.
---------+Article 6 5.
---------+Article 6 6.
------+Article 7 Calculation of embedded emissions
---------+Article 7 1.
---------+Article 7 2.
---------+Article 7 3.
---------+Article 7 4.
---------+Article 7 5.
---------+Article 7 6.
---------+Article 7 7.
------+Article 8 Verification of embedded emissions
---------+Article 8 1.
---------+Article 8 2.
---------+Article 8 3.
------+Article 9 Carbon price paid in a third country
---------+Article 9 1.
---------+Article 9 2.
---------+Article 9 3.
---------+Article 9 4.
---------+Article 9 5.
------+Article 10 Registration of operators and of installations in third countries
---------+Article 10 1.
---------+Article 10 2.
---------+Article 10 3.
---------+Article 10 4.
---------+Article 10 5.
---------+Article 10 6.
---------+Article 10 7.
---------+Article 10 8.
------+Article 10a Registration of accredited verifiers
---------+Article 10a 1.
---------+Article 10a 2.
---------+Article 10a 3.
---------+Article 10a 4.
---------+Article 10a 5.
---------+Article 10a 6.
---+CHAPTER III COMPETENT AUTHORITIES
------+Article 11 Competent authorities
---------+Article 11 1.
---------+Article 11 2.
---------+Article 11 3.
------+Article 12 Commission
------+Article 13 Professional secrecy and disclosure of information
---------+Article 13 1.
---------+Article 13 2.
------+Article 14 CBAM registry
---------+Article 14 1.
---------+Article 14 2.
---------+Article 14 3.
---------+Article 14 4.
---------+Article 14 5.
---------+Article 14 6.
------+Article 15 Risk analysis
---------+Article 15 1.
---------+Article 15 2.
------+Article 16 Accounts in the CBAM registry
---------+Article 16 1.
---------+Article 16 2.
---------+Article 16 3.
---------+Article 16 4.
------+Article 17 Authorisation
---------+Article 17 1.
---------+Article 17 2.
---------+Article 17 3.
---------+Article 17 4.
---------+Article 17 5.
---------+Article 17 6.
---------+Article 17 7.
---------+Article 17 7a.
---------+Article 17 8.
---------+Article 17 9.
---------+Article 17 10.
------+Article 18 Accreditation of verifiers
---------+Article 18 2.
---------+Article 18 3.
------+Article 19 Review of CBAM declarations
---------+Article 19 1.
---------+Article 19 2.
---------+Article 19 3.
---------+Article 19 4.
---------+Article 19 5.
---------+Article 19 6.
---+CHAPTER IV CBAM CERTIFICATES
------+Article 20 Sale of CBAM certificates
---------+Article 20 1.
---------+Article 20 2.
---------+Article 20 3.
---------+Article 20 4.
---------+Article 20 5.
---------+Article 20 5a.
---------+Article 20 6.
------+Article 21 Price of CBAM certificates
---------+Article 21 1.
---------+Article 21 1a.
---------+Article 21 2.
---------+Article 21 3.
------+Article 22 Surrender of CBAM certificates
---------+Article 22 1.
---------+Article 22 2.
---------+Article 22 2a.
---------+Article 22 3.
------+Article 23 Repurchase of CBAM certificates
---------+Article 23 1.
---------+Article 23 2.
---------+Article 23 2a.
---------+Article 23 3.
------+Article 24 Cancellation of CBAM certificates
---------+Article 24 1.
---------+Article 24 2.
---------+Article 24 3.
---+CHAPTER V RULES APPLICABLE TO THE IMPORTATION OF GOODS
------+Article 25 Rules applicable to the importation of goods
---------+Article 25 1.
---------+Article 25 2.
---------+Article 25 3.
---------+Article 25 4.
---------+Article 25 5.
---------+Article 25 6.
------+Article 25a Monitoring and enforcement of the single mass-based threshold
---------+Article 25a 1.
---------+Article 25a 2.
---------+Article 25a 3.
---------+Article 25a 4.
---------+Article 25a 5.
---+CHAPTER VI ENFORCEMENT
------+Article 26 Penalties
---------+Article 26 1.
---------+Article 26 1a.
---------+Article 26 2.
---------+Article 26 2a.
---------+Article 26 3.
---------+Article 26 4.
---------+Article 26 4a.
---------+Article 26 5.
---------+Article 26 6.
------+Article 27 Circumvention
---------+Article 27 1.
---------+Article 27 2.
---------+Article 27 3.
---------+Article 27 4.
---------+Article 27 5.
---------+Article 27 6.
---+CHAPTER VII EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE
------+Article 28 Exercise of the delegation
---------+Article 28 1.
---------+Article 28 2.
---------+Article 28 3.
---------+Article 28 4.
---------+Article 28 5.
---------+Article 28 6.
---------+Article 28 7.
------+Article 29 Committee procedure
---------+Article 29 1.
---------+Article 29 2.
---+CHAPTER VIII REPORTING AND REVIEW
------+Article 30 Review and reporting by the Commission
---------+Article 30 1.
---------+Article 30 2.
---------+Article 30 3.
---------+Article 30 4.
---------+Article 30 5.
---------+Article 30 6.
---------+Article 30 7.
---------+Article 30 8.
---+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
---------+Article 31 1.
---------+Article 31 2.
---+CHAPTER X TRANSITIONAL PROVISIONS
------+Article 32 Scope of the transitional period
------+Article 33 Importation of goods
---------+Article 33 1.
---------+Article 33 2.
---------+Article 33 3.
------+Article 34 Reporting obligation for certain customs procedures
---------+Article 34 1.
---------+Article 34 2.
------+Article 35 Reporting obligation
---------+Article 35 1.
---------+Article 35 2.
---------+Article 35 3.
---------+Article 35 4.
---------+Article 35 5.
---------+Article 35 6.
---------+Article 35 7.
---+CHAPTER XI FINAL PROVISIONS
------+Article 36 Entry into force
---------+Article 36 1.
---------+Article 36 2.
---+ANNEX I List of goods and greenhouse gases
---+ANNEX II List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)
---+ANNEX III Third countries and territories outside the scope of this Regulation for the purpose of Article 2
---+ANNEX IV Methods for calculating embedded emissions for the purpose of Article 7
---+ANNEX V Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
---+ANNEX VI Verification principles and content of verification reports for the purpose of Article 8
---+ANNEX VII The single mass-based threshold
|
English -
European Union -
Environment -
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)
This Regulation shall be binding in its entirety and directly applicable in all Member States.
1. Panoramica
| Titolo |
Regolamentazione |
|
CHAPTER I SUBJECT MATTER, SCOPE AND DEFINITIONS
|
CHAPTER I SUBJECT MATTER, SCOPE AND DEFINITIONS
|
|
CHAPTER II OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS
|
CHAPTER II OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS
|
|
CHAPTER III COMPETENT AUTHORITIES
|
CHAPTER III COMPETENT AUTHORITIES
|
|
CHAPTER IV CBAM CERTIFICATES
|
CHAPTER IV CBAM CERTIFICATES
|
|
CHAPTER V RULES APPLICABLE TO THE IMPORTATION OF GOODS
|
CHAPTER V RULES APPLICABLE TO THE IMPORTATION OF GOODS
|
|
CHAPTER VI ENFORCEMENT
|
CHAPTER VI ENFORCEMENT
|
|
CHAPTER VII EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE
|
CHAPTER VII EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE
|
|
CHAPTER VIII REPORTING AND REVIEW
|
CHAPTER VIII REPORTING AND REVIEW
|
|
CHAPTER IX COORDINATION WITH FREE ALLOCATION OF ALLOWANCES UNDER THE EU ETS
|
CHAPTER IX COORDINATION WITH FREE ALLOCATION OF ALLOWANCES UNDER THE EU ETS
|
|
CHAPTER X TRANSITIONAL PROVISIONS
|
CHAPTER X TRANSITIONAL PROVISIONS
|
|
CHAPTER XI FINAL PROVISIONS
|
CHAPTER XI FINAL PROVISIONS
|
|
ANNEX I List of goods and greenhouse gases
|
ANNEX I
List of goods and greenhouse gases
1. For the purpose of the identification of goods, this Regulation shall apply to goods falling under the Combined Nomenclature (‘CN’) codes set out in the following table. The CN codes shall be those under Regulation (EEC) No 2658/87.
2. For the purposes of this Regulation, the greenhouse gases relating to goods referred to in point 1, shall be those set out in the following table for the goods concerned.
Cement
|
CN code
|
Greenhouse gas
|
|
►M1
ex 2507 00 80 – Other kaolinic clays except non-calcined 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
|
Iron and steel
|
CN code
|
Greenhouse gas
|
|
72 – Iron and steel
Except:
7202 30 00 – Ferro-silico-manganese
7202 50 00 – Ferro-silico-chromium
7202 70 00 – Ferro-molybdenum
7202 80 00 – Ferro-tungsten and ferro-silico-tungsten
7202 91 00 – Ferro-titanium and ferro-silico-titanium
7202 92 00 – Ferro-vanadium
7202 93 00 – Ferro-niobium
7202 99 10 – Ferro-phosphorus
7202 99 30 – Ferro-silico-magnesium
7204 – Ferrous waste and scrap; remelting scrap ingots and steel
|
Carbon dioxide
|
|
2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites
|
Carbon dioxide
|
|
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
|
|
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
|
|
7303 00 – Tubes, pipes and hollow profiles, of cast iron
|
Carbon dioxide
|
|
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
|
|
7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
|
Carbon dioxide
|
|
7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
|
Carbon dioxide
|
|
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
|
|
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
|
|
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
|
|
7311 00 – Containers for compressed or liquefied gas, of iron or steel
|
Carbon dioxide
|
|
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
|
|
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)
|
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
|
|
72 – Iron and steel
Except:
7202 30 00 – Ferro-silico-manganese
7202 50 00 – Ferro-silico-chromium
7202 70 00 – Ferro-molybdenum
7202 80 00 – Ferro-tungsten and ferro-silico-tungsten
7202 91 00 – Ferro-titanium and ferro-silico-titanium
7202 92 00 – Ferro-vanadium
7202 93 00 – Ferro-niobium
7202 99 10 – Ferro-phosphorus
7202 99 30 – Ferro-silico-magnesium
7204 – Ferrous waste and scrap; remelting scrap ingots and steel
|
Carbon dioxide
|
|
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
|
|
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
|
|
7303 00 – Tubes, pipes and hollow profiles, of cast iron
|
Carbon dioxide
|
|
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
|
|
7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
|
Carbon dioxide
|
|
7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
|
Carbon dioxide
|
|
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
|
|
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
|
|
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
|
|
7311 00 – Containers for compressed or liquefied gas, of iron or steel
|
Carbon dioxide
|
|
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
|
|
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
|
▼M1
Electricity
|
CN code
|
Greenhouse gas
|
|
2716 00 00 – Electrical energy
|
Carbon dioxide
|
▼B
|
|
ANNEX III Third countries and territories outside the scope of this Regulation for the purpose of Article 2
|
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
This Regulation shall not apply to goods originating in the following countries:
This Regulation shall not apply to goods originating in the following territories:
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
[Third countries or territories to be added or removed by the Commission pursuant to Article 2(11).]
|
|
ANNEX IV Methods for calculating embedded emissions for the purpose of Article 7
|
ANNEX IV
Methods for calculating embedded emissions for the purpose of Article 7
1. DEFINITIONS
For the purposes of this Annex and of Annexes V and VI, the following definitions apply:
(a)
‘simple goods’ means goods produced in a production process requiring exclusively input materials (precursors) and fuels having zero embedded emissions;
(b)
‘complex goods’ means goods other than simple goods;
(c)
‘specific embedded emissions’ means the embedded emissions of one tonne of goods, expressed as tonnes of CO2e emissions per tonne of goods;
(d)
‘CO2 emission factor’, means the weighted average of the CO2 intensity of electricity produced from fossil fuels within a geographic area; the CO2 emission factor is the result of the division of the CO2 emission data of the electricity sector by the gross electricity generation based on fossil fuels in the relevant geographic area; it is expressed in tonnes of CO2 per megawatt-hour;
(e)
‘emission factor for electricity’ means the default value, expressed in CO2e, representing the emission intensity of electricity consumed in production of goods;
(f)
‘power purchase agreement’ means a contract under which a person agrees to purchase electricity directly from an electricity producer;
(g)
‘transmission system operator’ means an operator as defined in Article 2, point (35), of Directive (EU) 2019/944 of the European Parliament and of the Council (
7
).
2. DETERMINATION OF ACTUAL SPECIFIC EMBEDDED EMISSIONS FOR SIMPLE GOODS
For determining the specific actual embedded emissions of simple goods produced in a given installation, direct and, where applicable, indirect emissions shall be accounted for. For that purpose, the following equation is to be applied:
Where:
|
SEEg
|
are the specific embedded emissions of goods g, in terms of CO2e per tonne;
|
|
AttrEmg
|
are the attributed emissions of goods g, and
|
|
ALg
|
is the activity level of the goods, being the quantity of the goods produced in the reporting period in that installation.
|
‘Attributed emissions’ mean the part of the installation’s emissions during the reporting period that are caused by the production process resulting in goods g when applying the system boundaries of the production process defined by the implementing acts adopted pursuant to Article 7(7). The attributed emissions shall be calculated using the following equation:
Where:
|
DirEm
|
are the direct emissions, resulting from the production process, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7), and
|
|
IndirEm
|
are the indirect emissions resulting from the production of electricity consumed in the production processes of goods, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7).
|
▼M1
3.
DETERMINATION OF ACTUAL EMBEDDED EMISSIONS FOR COMPLEX GOODS
For determining the specific actual embedded emissions of complex goods produced in a given installation, the following equation is to be applied:
Where:
|
AttrEmg
|
are the attributed emissions of goods g,
|
|
ALg
|
is the activity level of the goods, being the quantity of goods produced in the reporting period in that installation, and
|
|
EEInpMat
|
are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed in Annex I and originating in third countries and territories that are not exempted pursuant to point 1 of Annex III are to be considered. The relevant EEInpMat are calculated as follows:
|
Where:
|
Mi
|
is the mass of input material (precursor) i used in the production process, and
|
|
SEEi
|
are the specific embedded emissions for the input material (precursor) i. For SEEi the operator of the installation shall use the value of emissions resulting from the installation where the input material (precursor) was produced, provided that that installation’s data can be adequately measured.
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4.
DETERMINATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) AND (3)
For the purpose of determining default values, only actual values shall be used for the determination of embedded emissions. In the absence of actual data, literature values may be used. Default values shall be determined based on the best available data. Best available data shall be based on reliable and publicly available information. Default values shall be revised periodically through the implementing acts adopted pursuant to Article 7(7) based on the most up-to-date and reliable information, including on the basis of information provided by a third country or group of third countries.
4.1.
Default values referred to in Article 7(2)
Default values shall be set at the average emission intensity of each exporting country and for each of the goods listed in Annex I other than electricity, increased by a proportionately designed mark-up. This mark-up shall be determined in the implementing acts adopted pursuant to Article 7(7) and shall be set at an appropriate level to ensure the environmental integrity of the CBAM, building on the most up-to-date and reliable information, including on the basis of information gathered during the transitional period. When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the 10 exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.
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4.2. Default values for imported electricity referred to in Article 7(3)
Default values for imported electricity shall be determined for a third country, group of third countries or region within a third country based on either specific default values, in accordance with point 4.2.1, or, if those values are not available, on alternative default values, in accordance with point 4.2.2.
Where the electricity is produced in a third country, group of third countries or region within a third country, and transits through third countries, groups of third countries, regions within a third country or Member States with the purpose of being imported into the Union, the default values to be used are those from the third country, group of third countries or region within a third country where the electricity was produced.
4.2.1. Specific default values for a third country, group of third countries or region within a third country
Specific default values shall be set at the CO2 emission factor in the third country, group of third countries or region within a third country, based on the best data available to the Commission.
4.2.2. Alternative default values
Where a specific default value is not available for a third country, a group of third countries, or a region within a third country, the alternative default value for electricity shall be set at the CO2 emission factor in the Union.
Where it can be demonstrated, on the basis of reliable data, that the CO2 emission factor in a third country, a group of third countries or a region within a third country is lower than the specific default value determined by the Commission or lower than the CO2 emission factor in the Union, an alternative default value based on that CO2 emission factor may be used for that third country, group of third countries or region within a third country.
4.3 Default values for embedded indirect emissions
Default values for the indirect emissions embedded in a good produced in a third country shall be determined on a default value calculated on the average, of either the emission factor of the Union electricity grid, the emission factor of the country of origin electricity grid or the CO2 emission factor of price-setting sources in the country of origin, of the electricity used for the production of that good.
Where a third country, or a group of third countries, demonstrates to the Commission, on the basis of reliable data, that the average electricity mix emission factor or CO2 emission factor of price-setting sources in the third country or group of third countries is lower than the default value for indirect emissions, an alternative default value based on that average CO2 emission factor shall be established for this country or group of countries.
The Commission shall adopt, no later than 30 June 2025, an implementing act pursuant to Article 7(7) to further specify which of the calculation methods determined in accordance with the first subparagraph shall apply to the calculation of default values. For that purpose, the Commission shall base itself on the most up-to-date and reliable data, including on data gathered during the transitional period, as regards the quantity of electricity used for the production of the goods listed in Annex I, as well as the country of origin, generation source and emission factors related to that electricity. The specific calculation method shall be determined on the basis of the most appropriate way to achieve both of the following criteria:
—
the prevention of carbon leakage;
—
ensuring the environmental integrity of the CBAM.
5. CONDITIONS FOR APPLYING ACTUAL EMBEDDED EMISSIONS IN IMPORTED ELECTRICITY
An authorised CBAM declarant may apply actual embedded emissions instead of default values for the calculation referred to in Article 7(3) if the following cumulative criteria are met:
(a)
the amount of electricity for which the use of actual embedded emissions is claimed is covered by a power purchase agreement between the authorised CBAM declarant and a producer of electricity located in a third country;
(b)
the installation producing electricity is either directly connected to the Union transmission system or it can be demonstrated that at the time of export there was no physical network congestion at any point in the network between the installation and the Union transmission system;
(c)
the installation producing electricity does not emit more than 550 grammes of CO2 of fossil fuel origin per kilowatt-hour of electricity;
(d)
the amount of electricity for which the use of actual embedded emissions is claimed has been firmly nominated to the allocated interconnection capacity by all responsible transmission system operators in the country of origin, the country of destination and, if relevant, each country of transit, and the nominated capacity and the production of electricity by the installation refer to the same period of time, which shall not be longer than one hour;
(e)
the fulfilment of the above criteria is certified by an accredited verifier, who shall receive at least monthly interim reports demonstrating how those criteria are fulfilled.
The accumulated amount of electricity under the power purchase agreement and its corresponding actual embedded emissions shall be excluded from the calculation of the country emission factor or the CO2 emission factor used for the purpose of the calculation of indirect electricity embedded emissions in goods in accordance with point 4.3, respectively.
6. CONDITIONS TO APPLYING ACTUAL EMBEDDED EMISSIONS FOR INDIRECT EMISSIONS
An authorised CBAM declarant may apply actual embedded emissions instead of default values for the calculation referred to in Article 7(4) if it can demonstrate a direct technical link between the installation in which the imported good is produced and the electricity generation source or if the operator of that installation has concluded a power purchase agreement with a producer of electricity located in a third country for an amount of electricity that is equivalent to the amount for which the use of a specific value is claimed.
7. ADAPTATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) BASED ON REGION-SPECIFIC FEATURES
Default values can be adapted to particular areas and regions within third countries where specific characteristics prevail in terms of objective emission factors. When data adapted to those specific local characteristics are available and more targeted default values can be determined, the latter may be used.
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Where declarants for goods produced in a third country, a group of third countries or a region within a third country can demonstrate, on the basis of reliable data, that alternative region-specific adaptations of default values are lower than the default values determined by the Commission, such region-specific adaptations can be used.
▼B
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ANNEX V Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
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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:
1.
Data identifying the authorised CBAM declarant:
2.
Data on imported goods:
(a)
type and quantity of each type of goods;
(c)
actual emissions or default values.
2. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR EMBEDDED EMISSIONS IN IMPORTED GOODS THAT ARE DETERMINED BASED ON ACTUAL EMISSIONS
For each type of imported goods where embedded emissions are determined based on actual emissions, the following additional data shall be kept:
(a)
identification of the installation where the goods were produced;
(b)
contact information of the operator of the installation where the goods were produced;
(c)
the verification reports as set out in Annex VI;
(d)
the specific embedded emissions of the goods;
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(e)
information and the method used to calculate the embedded emissions.
▼B
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ANNEX VI Verification principles and content of verification reports for the purpose of Article 8
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ANNEX VI
Verification principles and content of verification reports for the purpose of Article 8
1. PRINCIPLES OF VERIFICATION
The following principles shall apply:
(a)
verifiers shall carry out verifications with an attitude of professional scepticism;
(b)
the total embedded emissions to be declared in the CBAM declaration shall be considered as verified only if the verifier finds with reasonable assurance that the verification report is free of material misstatements and of material non-conformities regarding the calculation of embedded emissions in accordance with the rules of Annex IV;
(c)
installation visits by the verifier shall be mandatory except where specific criteria for waiving the installation visit are met;
(d)
for deciding whether misstatements or non-conformities are material, the verifier shall use thresholds given by the implementing acts adopted in accordance with Article 8(3).
For parameters for which no such thresholds are determined, the verifier shall use expert judgement as to whether misstatements or non-conformities, individually or when aggregated with other misstatements or non-conformities, justified by their size and nature, are to be considered material.
2. CONTENT OF A VERIFICATION REPORT
The verifier shall prepare a verification report establishing the embedded emissions of the goods and specifying all issues relevant to the work carried out and including, at least, the following information:
(a)
identification of the installations where the goods were produced;
(b)
contact information of the operator of the installations where the goods were produced;
(c)
the applicable reporting period;
(d)
name and contact information of the verifier;
(e)
accreditation number of the verifier, and name of the accreditation body;
(f)
the date of the installations visits, if applicable, or the reasons for not carrying out an installation visit;
(g)
quantities of each type of declared goods produced in the reporting period;
(h)
quantification of direct emissions of the installation during the reporting period;
(i)
a description on how the installation’s emissions are attributed to different types of goods;
(j)
quantitative information on the goods, emissions and energy flows not associated with those goods;
(k)
in case of complex goods:
(i)
quantities of each input material (precursor) used;
(ii)
the specific embedded emissions associated with each of the input materials (precursors) used;
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(iii)
the identification of the installations where the input material (precursor) has been produced and the actual emissions from the production of that material;
▼B
(l)
the verifier’s statement confirming that he or she finds with reasonable assurance that the report is free of material misstatements and of material non-conformities regarding the calculation rules of Annex IV;
(m)
information on material misstatements found and corrected;
(n)
information of material non-conformities with calculation rules set out in Annex IV found and corrected.
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ANNEX VII The single mass-based threshold
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ANNEX VII
The single mass-based threshold
1. The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.
2. For the purpose of Article 2a(3), the following methodology shall apply:
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chosen such that
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Where:
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99 %
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is the target share of emissions;
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is the mass-threshold in tonnes allowing to capture a given target share of emissions;
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Annual emissions per importer
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qi,j
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is the quantity of imports in tonnes by importer i of the CN code j;
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Ji
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is the number of CN codes imported by importer i among the four sectors considered (aluminium, cement, fertilisers, iron and steel);
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EIj
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is the emission intensity for CN code j (
8
);
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Total emissions:
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the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers:
 ,
where N is the number of importers;
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 :
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the total quantity in tonnes of goods listed in Annex I imported by importer i;
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is an indicator function equal to 1 when  (that is, when an importer is importing quantities higher than the mass-threshold ), 0 otherwise.
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To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0,25 percentage points is added to the above target share of emissions.
The single mass-based threshold shall be rounded to the nearest ten.
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,
1.1 Riferimenti
1.2 Requisiti identificati
1.3 Standard correlati
2. Requisiti identificati
Requisiti
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Requisito |
3. Standard correlati
Ticket collegati
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