COM(2025) 87 Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

EN EN

EUROPEAN COMMISSION

Brussels, 26.2.2025

COM(2025) 87 final

2025/0039 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) 2023/956 as regards simplifying and strengthening the

carbon border adjustment mechanism

(Text with EEA relevance)

{SWD(2025) 58 final}

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EXPLANATORY MEMORANDUM

1. CONTEXT OF THE PROPOSAL

• Reasons for and objectives of the proposal

In his report on ‘The Future of European Competitiveness’, Mario Draghi emphasised the

need for Europe to create a regulatory landscape which facilitates competitiveness and

resilience1. In the Budapest Declaration on the New European Competitiveness Deal, EU

Heads of State and Government called for ‘a simplification revolution, ensuring a clear,

simple and smart regulatory framework for businesses and drastically reducing administrative,

regulatory and reporting burdens, in particular for SMEs’2. Multiple companies and

stakeholders have voiced their concerns about the administrative burden resulting from a

number of EU acts, including Regulation (EU) 2023/956 establishing a Carbon Border

Adjustment Mechanism (‘CBAM Regulation’)3.

In its Communication on the Competitive Compass for the EU, the Commission confirmed

that it would deliver an unprecedented simplification effort to achieve the agreed policy

objectives in the simplest, most targeted, most effective and least burdensome way. In its

Communication entitled ‘A simpler and faster Europe: Communication on implementation

and simplification’, the Commission set out an implementation and simplification agenda that

delivers fast and visible improvements for people and business on the ground, requiring more

than an incremental approach and underlining the need for bold action to streamline and

simplify EU, national and regional rules4.

Administrative requirements, including reporting requirements, play a key role in ensuring

correct enforcement and proper monitoring of legislation. Generally, their costs are largely

offset by the benefits they bring. However, reporting requirements can also impose

disproportionate burdens on stakeholders, particularly affecting small and medium-sized

enterprises and micro-companies.

This proposal will deliver simplifications and cost-efficient improvements to the CBAM

Regulation without affecting the achievement of objectives in this policy area. The proposed

measures will not undermine the environmental objective of CBAM, rather the measures will

enable a more efficient CBAM while the key design principles of the mechanism will remain

unchanged.

The proposal will make it easier for importers of goods into the Union to comply with CBAM

reporting obligations by simplifying some of those CBAM reporting requirements which rely

on complex calculations and data collection processes which would hamper the CBAM’s

effective implementation.

In addition, the proposal will strengthen the monitoring and supervision of CBAM. It will

increase the ability of the Commission to process data and exchange relevant information with

national authorities to ensure that the utility of the information reported by stakeholders is

1 “The future of European competitiveness”, September 2024. 2 Budapest Declaration on the New European Competitiveness Deal, 8 November 2024. 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing

a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52,

ELI: http://data.europa.eu/eli/reg/2023/956/oj). 4 Reference to be added when published

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maximised. It will also enable the Commission to better detect risks and the national

competent authorities to be better equipped to take appropriate actions where needed

Finally, simplifying the mechanism will also be a key enabler for a potential future scope

extension. In the second half of 2025, the Commission will present a comprehensive CBAM

review report as provided in Article 30 of the CBAM regulation, which will pave the way for

a potential extension of the CBAM scope.

• Consistency with existing policy provisions in the policy area

This proposal is part of a package of measures aiming at simplifying reporting requirements,

by looking comprehensively at existing requirements, with a view to assess their continued

relevance and to make them more efficient. It builds on existing rules from the CBAM

Regulation, Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying

down the reporting obligations for the transitional period5 and Commission Implementing

Regulation (EU) 2024/3210 of 18 December 2024 laying down rules for the CBAM registry6.

• Consistency with other Union policies

The proposal is consistent with the objectives of the better regulation agenda, as it will

strengthen the Commission’s ability to carry out its general supervision of CBAM, while

avoiding the costs (both for the Commission and the entities providing the information) that

would otherwise be incurred in collecting the information through other means.

2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

• Legal basis

The proposal amends an existing regulation. Therefore, the legal basis for the proposal is the

same as the legal basis of the amended Regulation, namely Article 192(1) of the Treaty on the

Functioning of the European Union (‘TFEU’) in the area of environment protection.

In accordance with Articles 191 and 192(1) of TFEU, the Union shall contribute to the

pursuit, inter alia, of the following objectives: preserving, protecting and improving the

quality of the environment, promoting measures at international level to deal with regional or

worldwide environmental problems, and in particular combating climate change.

• Subsidiarity (for non-exclusive competence)

The CBAM Regulation created a common uniform framework ensuring an equivalence

between the carbon pricing policy applied in the EU’s internal market and the carbon pricing

policy applied on imports.

The simplifications to that regulation envisaged by this proposal will further enhance legal

certainty and rationalise the reporting requirements.

5 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 (OJ L

228, 15.9.2023, p. 94, ELI: http://data.europa.eu/eli/reg_impl/2023/1773/oj). 6 Commission Implementing Regulation (EU) 2024/3210 of 18 December 2024 laying down rules for the

application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the CBAM

registry (OJ 30.12.2024, ELI: http://data.europa.eu/eli/reg_impl/2024/3210/oj).

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• Proportionality

The simplification of administrative requirements, including reporting requirements,

simplifies the legal framework by introducing changes to existing requirements that do not

affect the substance of the policy objectives. The proposal is therefore limited to those

changes that are necessary to decrease the compliance burden and to ensure compliance in a

more efficient manner without changing the substance of the legislation concerned.

The proposal is consistent with the principle of proportionality as it does not go beyond what

is necessary to meet the objectives of the Treaties. The proportionality of the proposal has a

number of important aspects.

Firstly, it is recognised that it is challenging for importers to deal with the CBAM reporting

requirements while at the same time Member States’ competent authorities must carry out

important supervision tasks. This will be mitigated by introducing a threshold to exempt from

CBAM obligations certain importers.

Secondly, for importers within the CBAM scope, the proposal contains changes to the

reporting requirements, targeting those which are necessary to decrease the compliance

burden and ensure compliance in a more efficient manner.

• Choice of the instrument

The proposal requires amending the CBAM Regulation. It lays down the specific rules

necessary for the simplified application of certain provisions of the CBAM Regulation, where

the goals pursued cannot be reached through the adoption of implementing measures as they

require amending basic provisions of the CBAM Regulation. This concerns the de minimis

derogation, the reporting obligations, the calculation of embedded emissions and the

calculation of the financial adjustment.

3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER

CONSULTATIONS AND IMPACT ASSESSMENTS

• Ex-post evaluations/fitness checks of existing legislation

The proposal relies on the experience gained in implementing the CBAM Regulation since the

mechanism started to apply in its transitional phase on 1 October 2023.

• Stakeholder consultations

Since the CBAM started to apply in its transitional phase on 1 October 2023, the Commission

Services have continuously been consulting stakeholders in the Union and in third countries

relevant for CBAM via multiple communication channels. In 2023, the Commission Services

renewed the mandate of the expert group on CBAM7 whose mission is to assist the

Commission services in the development and implementation of the CBAM, harness technical

expertise and bring exchanges of experience and good practices in CBAM implementation.

In 2023, the Commission Services also launched a broad communication campaign to raise

awareness about CBAM including in third countries, explain the rules and provide useful

advice in how CBAM could be implemented by the relevant stakeholders (such as importers,

7 https://ec.europa.eu/transparency/expert-groups-register/screen/expert-

groups/consult?lang=en&groupID=3927

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third country producers, national authorities). This communication campaign relied on

publicly available live webinars in several EU languages. Useful materials have been

provided on the CBAM-dedicated webpage8: targeted e-learning materials, Q&A, guidance

(also translated to non-EU official languages).

The Commission was also in regular contact with national competent authorities for CBAM,

to discuss various issues concerning implementation of CBAM, with a view to improve its

functioning and effectiveness.

On 6 February 2025, the Commission hosted a high-level consultation day with key

stakeholders to test the main ideas of the legislative package on simplification on targeted

policies, including the CBAM, and to collect input and feedback ahead of its adoption on 26

February 2025.

Based on these actions and repeated public meetings with relevant business representatives

from the Union and third countries, the Commission Services have collected sufficient

feedback from stakeholders to adopt the best measures to achieve the objective of the

proposal: simplify the complex reporting rules to reduce the compliance burden and ensure

CBAM is efficiently rolled out while preserving its environmental objective and climate

objective.

• Collection and use of expertise

The proposal has been elaborated following a process of internal scrutiny of existing reporting

obligations and is based on experience in implementing the related legislation, including the

data collected through the quarterly CBAM report submitted by declarants. Since this is a step

in the process of continuous assessment of reporting requirements in Union legislations, the

scrutiny of such burdens and of their impact on stakeholders will continue in the future.

• Impact assessment

The proposal concerns targeted changes of the CBAM Regulation to simplify some of its

requirements, including reporting. The main measures are based on experience in

implementing this Regulation and abovementioned related implementing acts. The proposed

targeted changes ensure a more efficient and effective implementation of the existing

mechanism.

This proposal is accompanied by an analytical document, the Commission Staff Working

Document (SWD) “Towards a simpler and more effective Carbon Border Adjustment

Mechanism”9. The analytical document builds on and further complements the analysis

carried out in the original impact assessment conducted in 2021.

• Regulatory fitness and simplification

In the 2021 impact assessment accompanying the CBAM legislative proposal10, the

Commission concluded that, since CBAM is initially applied to imports of selected basic

materials and their products, large businesses would be the primary ones affected, but that in

practice the CBAM would result in relatively higher compliance costs for small and medium-

8 https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en 9 XXX. 10 SWD(2021) 643 final.

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sized enterprises (SMEs) compared to large enterprises in scope of CBAM, e.g. those

importing CBAM goods above the derogation.

Based on the experience in implementing CBAM in its transitional phase, and on the

assessment of stakeholders’ feedback since 1 October 2023, it has become clear that CBAM

requires two types of main simplifications: a broader derogation from CBAM requirements of

importers of very small quantities of CBAM goods, and a set of simplifications for the rest of

the importers of CBAM goods to facilitate their compliance with the administrative

requirements.

The proposed simplification is expected to exempt around 90% of importers from CBAM

obligations, while maintaining more than 99% of embedded emissions in scope of CBAM,

thereby safeguarding the environmental nature of the mechanism.

• Fundamental rights

The proposal respects the fundamental rights and observes the principles recognised in

particular by the Charter of Fundamental Rights of the Union. In particular, it contributes to

the objective of a high level of environmental protection in accordance with the principle of

sustainable development as laid down in Article 37 of the Charter.

4. BUDGETARY IMPLICATIONS

This proposal will have implications for the EU budget. Its impact is assessed in the

legislative financial and digital statement accompanying this proposal.

5. OTHER ELEMENTS

• Implementation plans and monitoring, evaluation and reporting arrangements

As the proposal amends the CBAM Regulation, it does not have additional implementation

plans and monitoring, evaluation and reporting arrangements beyond the existing ones under

the said Regulation.

It is however important to recall that the Commission will continue ensuring that

arrangements are in place to monitor and evaluate the functioning of the CBAM, including its

enforcement against circumvention practices, and evaluate it against the main policy

objectives. Given that the CBAM is one of the policy proposals under the ‘Fit for 55 Package’

adopted by the Commission in July 202111, monitoring and evaluation will be carried out in

alignment with the other policies of the package.

The Commission will monitor how CBAM is implemented to feed into its analysis and will

regularly report to the European Parliament and to the Council on the application of the

CBAM Regulation. As part of that reporting, the Commission will propose possible changes

to improve its functioning, collect the necessary information for a potential further extension

of the scope of CBAM, including on other goods that could be at risk of carbon leakage, such

as downstream products. Those reports should also contain an assessment of the impact of the

CBAM on carbon leakage, including in relation to exports, and its economic, environmental,

social and territorial impact throughout the Union.

11 COM(2020) 690 final.

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• Detailed explanation of the specific provisions of the proposal

The proposal contains two types of simplifications.

First, importers of small quantities of CBAM goods, which represent very small quantities of

embedded emissions imported into the Union and in most cases correspond to SMEs and

individuals, will be exempt from CBAM obligations. For those importers, the administrative

burden resulting from compliance with CBAM obligations significantly outweighs the

environmental and regulatory benefit. This is due to the combination of (i) the insignificant

share of embedded emissions in all their CBAM goods imported into the Union and (ii) the

inability of national authorities to enforce the rules due to the large numbers of importers of

small quantities of CBAM goods.

Second, the proposal contains a set of simplifications for importers of CBAM goods above the

threshold to facilitate their compliance with the reporting requirements. In particular, the

proposal simplifies and streamlines the authorisation procedure for national competent

authorities and the Commission, the data collection processes from third country producers to

authorised CBAM declarants, the calculation of embedded emissions for certain goods, the

emission verification rules, the calculation of the authorised CBAM declarants’ financial

liability during the year of imports into the EU and the claim by authorised CBAM declarants

for carbon prices paid in third countries where goods are produced.

Article 1(1) amends the derogation from the CBAM obligations by introducing a new mass

threshold as laid out in a new Annex VII to the CBAM Regulation, to exclude importers of

very small quantities of goods.

Article 1(2) amends the definitions of importer and operator to facilitate reporting

requirements.

Articles 1(3) and 1(4), point (b), draw the consequences of the new threshold on the rules

related to the authorisation that importers must be granted to import goods above that

threshold, and provide for the possibility for authorised CBAM declarants, which remain

legally responsible of their CBAM obligations, to technically delegate in the CBAM Registry

the reporting requirements to third parties to facilitate compliance.

Articles 1(4)(a) changes the annual deadline for submitting the annual CBAM declaration.

Article 1(4)(c) introduces the possibility for authorised CBAM declarants to claim a carbon

price paid in a third country other than the country of origin.

Articles 1(4), point (d), and 1(6) amend the rules on emission verification so that the

obligation to verify embedded emissions only applies to actual values.

Article 1(5) amends the calculation of embedded emissions in the case of relevant input

materials (precursors).

Article 1(7) introduces the possibility for authorised CBAM declarants to use default carbon

prices calculated and made available by the Commission and claim carbon prices paid in third

countries other than the country of origin of the goods.

Article 1(8) facilitates reporting obligations by introducing several changes to the portal

established pursuant to Article 10 to register operators and installations in third countries.

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Article 1(9) creates the registration of accredited verifiers so they can access the CBAM

registry and carry out certain relevant tasks to facilitate reporting obligations.

Article 1(10) strengthens the empowerment Member States give to their national competent

authority to carry out the CBAM-related duties and responsibilities.

Articles 1(11) and 1(13) draw the consequences of the changes introduced by this proposal on

the requirements applying on the CBAM registry, risk analysis and monitoring.

Article 1(12) streamlines the consultation of other competent authorities and the Commission

to reduce excessive administrative burden.

Article 1(14) sets the start date of the sales of CBAM certificates to February 2027 to address

significant uncertainties related to the year 2026, which is the first year of the post-transitional

period, and streamlines the information exchanges between the CBAM registry and the

common central platform.

Articles 1(15) and 1(18) draw the consequences of the move of certificate sales to 2027 on the

determination of the financial adjustment for the year 2026.

Article 1(16) simplifies the calculation as from 2027 by authorised CBAM declarants of their

expected financial liability during the year of imports.

Article 1(17) modifies the repurchase limit to facilitate the way authorised CBAM declarant

may manage their CBAM financial liability and draws the consequence of the change of the

CBAM declaration submission annual deadline.

Articles 1(19) modifies the scope of information exchanged with customs authorities, the

competent authorities and the Commission to reflect the introduction of the derogation.

Articles 1(20) and 1(22) introduce the rules and information exchanges on the monitoring of

the derogation.

Article 1(21) introduces the possibility for competent authorities to modulate the penalty

based on relevant facts and circumstances and draws the consequences of the new derogation.

Article 1(23) amends the empowerments given to the Commission by the co-legislators to

adopt delegated acts in light of the simplifications made by this proposal.

Article 1(24) complements the reporting by the Commission to the co-legislators with the

application of the derogation as amended by this proposal.

Article 1(25) amends the list of CBAM goods to exclude non-calcined kaolinic clays.

Article 1(26) adds electricity to the list of CBAM goods for which only direct emissions are to

be taken into account in the calculation of the embedded emissions.

Article 1(27) amends Annex IV to Regulation (EU) 2023/956 to exclude input materials

which have been subject to the EU ETS or to a carbon pricing system that is fully linked with

the EU ETS.

Article 1(28) introduces a new Annex VII to set the threshold referred to in Article 1(1) point

(b).

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Finally, the Annexes contain several simplifications of embedded emission calculation to

facilitate reporting obligations, for instance in the case of default values or precursors

produced in the EU.

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2025/0039 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) 2023/956 as regards simplifying and strengthening the

carbon border adjustment mechanism

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Article 192(1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee12,

Having regard to the opinion of the Committee of the Regions13,

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1) During the transitional period, which started on 1 October 2023, the Commission has

been collecting data and information on the implementation of the Carbon Border

Adjustment Mechanism (‘CBAM’) as provided for in Regulation (EU) 2023/956 of

the European Parliament and of the Council14, including through the analysis of

quarterly reports submitted by reporting declarants. The information collected and the

exchanges with the stakeholders, including as part of the expert group on the CBAM,

have outlined possibilities for simplifications and improvement of the CBAM. The

Union is committed to ensure a smooth roll-out of the CBAM during the post-

transitional period starting on 1 January 2026.

(2) Based on the experience acquired and data collected during the transitional period, the

distribution of importers of CBAM goods into the Union shows that only a small

proportion of importers accounts for the vast majority of embedded emissions in those

goods. The derogation applied to the importation of goods of negligible value referred

to in Article 23 of Regulation (EC) No 1186/2009 (consignments of a value below

EUR 150) appears insufficient to ensure that the CBAM applies to importers in

proportion to their impact on emissions covered by Regulation (EU) 2023/956. For

those importers of small quantities of goods, compliance with CBAM reporting and

financial obligations could be unduly burdensome. Furthermore, as part of the 2023

12 OJ C , , p. . 13 OJ C , , p. . 14 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing

a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI:

http://data.europa.eu/eli/reg/2023/956/oj).

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Customs reform package, the Commission proposed to remove this derogation15.

Therefore, a new derogation should be introduced to exempt importers of small

quantities in terms of mass of CBAM goods from CBAM obligations, while

preserving the environmental objective of that mechanism and its capacity to achieve

its climate objective.

(3) A new threshold based on cumulative mass per importer per year should be introduced

in Regulation (EU) 2023/956, ensuring that more than 99% of emissions are

maintained in scope. This is a robust and targeted approach as it accurately reflects the

environmental nature of the CBAM by taking into account all imported emissions over

a period of time in determining the threshold. It also eliminates the risk of

circumvention through the artificial splitting of consignments by a single importer.

(4) A mass-based threshold reflecting the average emissions intensity of the volume of

imported CBAM goods would better translate the climate objective of the CBAM. A

single mass-based threshold applying cumulatively to all CBAM goods in the iron and

steel, aluminium, fertilisers and cement sectors imported by importers during a

calendar year is the simplest design for importers, as they will not have to obtain or

provide any data additional to those provided in the customs declaration, thereby

reducing substantially any CBAM-related administrative burden for these importers. A

threshold set at a level of 50 tonnes will exempt the vast majority of importers from

obligations under Regulation (EU) 2023/956 while maintaining more than 99% of

embedded emissions in the scope of the CBAM. To establish the threshold, a new

Annex VII should be introduced.

(5) The main principles governing the threshold, including ensuring that nearly all

embedded emissions remain in the scope of the CBAM, should be laid down in

Regulation (EU) 2023/956 to provide legal certainty. Regulation (EU) 2023/956

should also provide for the possibility to re-calculate the threshold on the basis of

updated average emission intensities of imported goods or significant changes in trade

patterns or practices of circumvention affecting the coverage of embedded emissions

in the scope of the CBAM.

(6) To ensure that the derogation is sufficiently targeted, it should apply to the importer.

The indirect customs representative, due to the nature of its activity and the related

obligations under Regulation (EU) 2023/956, should always be required to obtain an

authorisation.

(7) The competent authorities and the Commission should – based on customs

information – monitor the quantities of goods imported to assess compliance with the

threshold. To allow the competent authorities to make an informed decision, the

customs authorities and the Commission should make the necessary information and

data available to the competent authorities. Where the competent authority concludes

that an importer has exceeded the threshold, it should communicate that information to

the customs authorities who, in turn, should not allow further importation of goods

from that importer until the end of the calendar year, or until that importer has

obtained the status of authorised CBAM declarant.

15 Proposal for a COUNCIL REGULATION amending Regulation (EEC) No 2658/87 as regards the

introduction of a simplified tariff treatment for the distance sales of goods and Regulation (EC) No 1186/2009 as

regards the elimination of the customs duty relief threshold (COM(2023) 259 final.

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(8) Where an importer expects to exceed the annual threshold or intends to import goods

after exceeding the threshold, the importer should apply for authorisation pursuant to

Article 5 of Regulation (EU) 2023/956. For importers who have not been granted the

authorisation before exceeding the threshold, penalties should apply for the entirety of

the imported goods in accordance with Article 26(2) of Regulation (EU) 2023/956.

The payment of the penalty in accordance with Article 26(2) of that Regulation should

release the importer from the obligation to submit a CBAM declaration and to

surrender CBAM certificates.

(9) To ensure that the definition of an importer covers all relevant customs procedures, it

is necessary to amend it to include the case of the simplified customs procedure where

only a bill of discharge is submitted pursuant to Article 175(5) of Commission

Delegated Regulation (EU) 2015/244616.

(10) To strike a balance between the effectiveness of the authorisation procedure and the

risk profile of the applicants, the consultation procedure should be optional for the

competent authority. The consultation procedure should allow the competent authority

to consult other competent authorities and the Commission when considered necessary

based on the information submitted by the applicant and customs information made

available in the CBAM registry.

(11) To provide additional flexibility, the authorised CBAM declarants should be able to

delegate the submission of the CBAM declaration to a third party. The authorised

CBAM declarant should remain liable for the submission of the CBAM declaration.

To provide the required delegation and access, that third party should fulfil certain

technical credentials, including holding an Economic Operators Registration and

Identification (EORI) number and being established in a Member State.

(12) Authorised CBAM declarants are required to submit their annual CBAM declaration

and surrender the corresponding number of certificates by 31 May of the year

following the year of import. In order to provide authorised CBAM declarants

flexibility to comply with their obligations, a later date of submission would provide

authorised CBAM declarants more time to collect the necessary information, ensure

that embedded emissions are verified by an accredited verifier, and purchase the

corresponding number of CBAM certificates. The date for the cancellation of CBAM

certificates should be adjusted accordingly.

(13) The embedded emissions of some aluminium and steel goods currently included in the

scope of CBAM are primarily determined by the embedded emissions of input

materials (precursors), while the emissions arising during the production steps of those

goods are typically relatively low. They consist of finishing processes that are carried

out by separate installations not covered by the EU emissions trading system (‘EU

ETS’) as provided for in Directive 2003/87/EC of the European Parliament and of the

Council17, except for the case of integrated facilities. The embedded emissions of

those production processes should be excluded from the system boundaries of the

calculation of emissions.

16 Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU)

No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain

provisions of the Union Customs Code (OJ L 343, 29.12.2015 p. 1, ELI:

http://data.europa.eu/eli/reg_del/2015/2446/oj). 17 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a

system for greenhouse gas emission allowance trading within the Union and amending Council

Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj).

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(14) Where input materials (precursors) have already been subject to the EU ETS or to a

carbon pricing system that is fully linked with the EU ETS, the embedded emissions

of those precursors should not be accounted for in the calculation of the embedded

emissions of complex goods.

(15) Authorised CBAM declarants are required to submit an annual CBAM declaration

containing the calculation of embedded emissions on the basis of either default values

or actual values verified by accredited verifiers. Default values will be calculated and

made available by the Commission. Therefore, the verification of embedded emissions

should only apply to actual values.

(16) Information collected during the transitional period illustrates difficulties for reporting

declarants to obtain the required information on the carbon price effectively paid in a

third country. To facilitate the deduction of the carbon price, the Commission should,

where possible, establish an annual average carbon price expressed in EUR/tCO2e of

the effective carbon price paid, based on the best available data from reliable, publicly

available information and information provided by third countries, including on a

conservative basis.

(17) Authorised CBAM declarants may claim a reduction in the number of CBAM

certificates to be surrendered corresponding to the carbon price effectively paid in the

country of origin for the declared embedded emissions. Since the carbon price may be

paid in a third country other than the country of origin of the imported goods, such

carbon price should also be eligible for deduction.

(18) To improve the reliability of the emissions data contained in the CBAM registry and to

facilitate the submission of data, accredited verifiers should be allowed to access the

CBAM registry to verify the embedded emissions upon request from an operator in

third countries. In addition, parent companies or related undertakings of those

operators should be allowed to access the CBAM registry for the purpose of

registering and sharing relevant data on behalf of the controlled operator. The

operators should be required to provide a corporate or activity registration number to

ensure their identification.

(19) To foster the implementation of Regulation (EU) 2023/956 at national level, Member

States should ensure that the competent authorities have the necessary powers to

perform their duties.

(20) To provide authorised CBAM declarants sufficient time to prepare for compliance

with the amended obligations under Regulation (EU) 2023/956, Member States should

start selling CBAM certificates in 2027 for emissions embedded in goods imported

during the year 2026. The price of CBAM certificates, purchased in 2027 and

corresponding to emissions embedded in goods imported into the EU in 2026, should

reflect the prices of EU ETS allowances in 2026.

(21) The obligation for the authorised CBAM declarants to ensure that the number of

CBAM certificates on their account in the CBAM registry at the end of each quarter

corresponds to at least 80 % of the emissions embedded in the goods they have

imported since the start of the year, is insufficiently tailored to the expected financial

adjustment. It is therefore necessary to both reduce the ratio from 80 % to 50 % and

integrate the free allocation of EU ETS allowances. Furthermore, the authorised

CBAM declarant should be able to rely on the information submitted in the CBAM

declaration in the previous year, for the same goods and third countries.

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(22) The repurchase limit should likewise align more accurately with the number of CBAM

certificates which the authorised CBAM declarants are required to purchase during the

year of imports.

(23) Since CBAM certificates are cancelled without any compensation, there is no need for

an exchange of information from the common central platform to the CBAM registry

at the end of the working day.

(24) The competent authorities, when applying penalties, should be able to take into

account the specific circumstances such as the intentional or negligent behaviour of

the declarant. That would allow for a reduction of the amount of the penalty where

minor or unintentional errors are made.

(25) The CBAM applies to certain carbon-intensive goods imported into the Union. The list

of CBAM goods in Annex I of Regulation (EU) 2023/956 includes ‘[o]ther kaolinic

clays’ in the list of cement goods. While calcined kaolinic clays are carbon-intensive

products, this is not the case for non-calcined kaolinic clays. Non-calcined kaolinic

clays should therefore be excluded from the scope of the CBAM.

(26) Annex II to Regulation (EU) 2023/956 lists the goods for which only direct emissions

should be taken into account in the calculation of embedded emissions. For goods not

listed in that Annex, both direct and indirect emissions should be taken into account.

Since indirect emissions are not relevant in the case of electricity generation,

electricity should be added to the list of goods in that Annex.

(27) It is also necessary to simplify the means for determining default values when reliable

data for the exporting country would not be available for a certain type of goods. In

such cases, to prevent carbon leakage, the default value should be set at the level of the

average emission intensity of the ten exporting countries with the highest emission

intensities for which reliable data is available, which is an appropriate average to

ensure the environmental objective of the CBAM. This is without prejudice to the

possibility to adapt these default values based on region-specific features pursuant to

point 7 of Annex IV of the CBAM.

(28) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the

power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of

the European Union should be delegated to the Commission in respect of amending

the threshold in Annex VII to that Regulation, where necessary, as determined in

accordance with Article 2(3a) of that Regulation. It is of particular importance that the

Commission carry out appropriate consultations during its preparatory work, including

at expert level, and that those consultations be conducted in accordance with the

principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better

Law-Making*. In particular, to ensure equal participation in the preparation of

delegated acts, the European Parliament and the Council receive all documents at the

same time as Member States' experts, and their experts systematically have access to

meetings of Commission expert groups dealing with the preparation of delegated acts.

* Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European

Commission on Better Law-Making, Interinstitutional Agreement of 13 April 2016 on Better Law-Making, (OJ L 123,

12.5.2016, p. 1–14, ELI: http://data.europa.eu/eli/agree_interinstit/2016/512/oj).

(29) Since the objectives of this Regulation cannot be sufficiently achieved by the Member

States, namely simplifying certain obligations and strengthening the mechanism that

the Union has adopted to prevent the risk of carbon leakage and thereby reduce global

carbon emissions but can rather, by reason of the scale or effects of the action, be

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better achieved at Union level, the Union may adopt measures, in accordance with the

principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In

accordance with the principle of proportionality as set out in that Article, this

Regulation does not go beyond what is necessary in order to achieve those objectives.

(30) Regulation (EU) 2023/956 should therefore be amended accordingly,

HAVE ADOPTED THIS REGULATION:

Article 1

Amendments to Regulation (EU) 2023/956

Regulation (EU) 2023/956 is amended as follows:

(1) Article 2 is amended as follows:

(a) paragraph 3 is replaced by the following:

‘3. By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to

goods to be moved or used in the context of military activities pursuant to Article 1,

point (49), of Commission Delegated Regulation (EU) 2015/2446*.

*Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the

European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ

L 343, 29.12.2015, p. 1, ELI: http://data.europa.eu/eli/reg_del/2015/2446/oj).’;

(b) the following paragraph 3a is inserted:

‘3a. By way of derogation from paragraphs 1 and 2, importers, including authorised

CBAM declarants, shall be exempted from the obligations under this Regulation,

where the goods listed in Annex I, with the exception of electricity and hydrogen, do

not exceed, cumulatively per calendar year, the mass-based threshold laid down in

point 1 of Annex VII.

The threshold laid down in point 1 of Annex VII shall ensure that at least 99% of the

emissions embedded in the imported goods and processed products pursuant to

Article 2(1) and (2) are not covered by the derogation referred to in the first

subparagraph.

The Commission is empowered to adopt delegated acts to amend the mass threshold

set out in Annex VII to reflect a material change in the average emission intensities

of goods used for the calculation of the threshold laid down in point 1 of Annex VII,

or significant changes in the pattern of trade in goods, including practices of

circumvention of that threshold as referred to in Article 27(2), point (b).’;

(2) Article 3 is amended as follows:

(a) point (15) is replaced by the following:

‘(15) ‘importer’ means either the person lodging a customs declaration for release for

free circulation of goods or a bill of discharge in accordance with Article 175(5) of

Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or,

where the customs declaration is lodged by an indirect customs representative in

accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose

behalf such a declaration is lodged;

(b) point (31) is replaced by the following:

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‘(31) ‘operator’ means any person that operates or controls an installation in a third

country, including a parent company controlling an installation in a third country;’;

(3) Article 5 is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. Any importer established in a Member State shall, prior to importing goods into

the customs territory of the Union, apply for the status of authorised CBAM

declarant (‘application for an authorisation’).

An indirect customs representative shall submit the application for authorisation

where the indirect customs representative is appointed by an importer in accordance

with Article 18 of Regulation (EU) No 952/2013 and agrees to act as authorised

CBAM declarant, including where that importer is subject to the derogation pursuant

to Article 2(3a).’;

(b) the following paragraph 1a is inserted:

‘1a. An importer shall submit the application for an authorisation in accordance with

paragraph 1 where the importer expects to exceed the threshold laid down in point 1

of Annex VII.’;

(c) paragraph 2 is replaced by the following:

‘2. Where an importer is not established in a Member State, the indirect customs

representative shall apply for the status of authorised CBAM declarant, including

where that importer is subject to the derogation pursuant to Article 2(3a).’;

(d) in paragraph 5, point (g) is replaced by the following:

‘(g) estimated monetary value, volume of imports of goods into the customs territory

of the Union by type of goods and information on the Member States of import, for

the calendar year during which the application is submitted, and for the following

calendar year;’;

(e) the following paragraph 7a is inserted:

‘7a. An authorised CBAM declarant may delegate the submission of CBAM

declarations as referred to in Article 6 to a person acting on behalf and in the name of

that declarant. The authorised CBAM declarant shall remain responsible for

performing the obligations set out with regard to authorised CBAM declarants in this

Regulation.’;

(4) Article 6 is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. By 31 August of each year, and for the first time in 2027 for the year 2026,

each authorised CBAM declarant shall use the CBAM registry referred to in Article

14 to submit a CBAM declaration for the preceding calendar year.’

(b) paragraph 2 is replaced by the following:

2. The CBAM declaration shall contain the following information:

(a) the total quantity of each type of goods imported during the preceding calendar

year, expressed in megawatt-hours for electricity and in tonnes for other goods,

including the imported goods below the threshold laid down in point 1 of Annex

VII);

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(b) the total embedded emissions in the goods referred to in point (a) of this

paragraph, expressed in tonnes of CO2e emissions per megawatt-hour of electricity

or, for other goods, in tonnes of CO2e emissions per tonne of each type of goods,

calculated in accordance with Article 7 and verified, when actual emissions are used,

in accordance with Article 8;

(c) the total number of CBAM certificates to be surrendered, corresponding to the

total embedded emissions referred to in point (b) of this paragraph after the reduction

that is due on the account of the carbon price paid in a third country in accordance

with Article 9 and the adjustment necessary to reflect the extent to which EU ETS

allowances are allocated free of charge in accordance with Article 31;

(d) where applicable, copies of verification reports, issued by accredited verifiers,

under Article 8 and Annex VI.’;

(c) paragraph 6 is replaced by the following:

‘6. The Commission is empowered to adopt implementing acts concerning the

standard format of the CBAM declaration, including detailed information for each

installation and country of origin or other third country and type of goods to be

reported, which supports the totals referred to in paragraph 2 of this Article, in

particular as regards embedded emissions, the carbon price paid, the default carbon

price, the procedure for submitting the CBAM declaration via the CBAM registry,

and the arrangements for surrendering the CBAM certificates referred to in

paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular

as regards the process and the selection by the authorised CBAM declarant of

certificates to be surrendered. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 29(2).’;

(5) Article 7 is amended as follows:

(a) paragraph 5 is replaced by the following:

‘5. The authorised CBAM declarant shall keep records of the information required to

calculate the embedded emissions in accordance with the requirements laid down in

Annex V. Those records shall be sufficiently detailed to enable verifiers accredited

pursuant to Article 18, where applicable, to verify the embedded emissions in

accordance with Article 8 and Annex VI and to enable the Commission and the

competent authority to review the CBAM declaration in accordance with Article

19(2).’;

(b) in paragraph 7, point (a) is replaced by the following:

‘(a) the application of the elements of the calculation methods set out in Annex IV,

including determining system boundaries of production processes, which shall be

limited to the system boundaries of production processes covered by the EU ETS,

and relevant input materials (precursors), emission factors, installation-specific

values of actual emissions and default values and their respective application to

individual goods, as well as lay down methods to ensure the reliability of data on the

basis of which the default values shall be determined, including the level of detail of

the data, and including further specification of goods that are to be considered as

‘simple goods’ and ‘complex goods’ for the purpose of point 1 of Annex IV. Those

implementing acts shall also specify the elements of evidence demonstrating that the

criteria required to justify the use of actual emissions for electricity consumed in the

production processes of goods for the purpose of paragraph 2 that are listed in points

5 and 6 of Annex IV are met;’;

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(6) in Article 8, paragraph 1 is replaced by the following:

‘1. Where the embedded emissions are determined on the basis of actual emissions,

the authorised CBAM declarant shall ensure that the total embedded emissions

declared in the CBAM declaration submitted pursuant to Article 6 are verified by a

verifier accredited pursuant to Article 18, based on the verification principles set out

in Annex VI.’;

(7) Article 9 is replaced by the following:

‘Article 9

Carbon price paid in a third country

1. An authorised CBAM declarant may claim in the CBAM declaration a reduction

in the number of CBAM certificates to be surrendered in order to take into account

the carbon price paid in a third country for the declared embedded emissions. The

reduction may be claimed only if the carbon price has been effectively paid in a third

country. In such a case, any rebate or other form of compensation available in that

country that would have resulted in a reduction of that carbon price shall be taken

into account.

2. The authorised CBAM declarant shall keep records of the documentation required

to demonstrate that the declared embedded emissions were subject to a carbon price

in a third country that has been effectively paid as referred to in paragraph 1. The

authorised CBAM declarant shall in particular keep evidence related to any rebate or

other form of compensation available, in particular the references to the relevant

legislation of that country. The information contained in that documentation shall be

certified by a person that is independent from the authorised CBAM declarant and

from the authorities of the third country. The name and contact information of that

independent person shall appear on the documentation. The authorised CBAM

declarant shall also keep evidence of the actual payment of the carbon price.

3. The authorised CBAM declarant shall keep the records referred to in paragraph 2

until the end of the fourth year after the year during which the CBAM declaration has

been or should have been submitted.

3a. By way of derogation from paragraphs 1, 2 and 3, where the carbon price

effectively paid in a third country for the declared embedded emissions cannot be

determined, an authorised CBAM declarant may claim in the CBAM declaration a

reduction in the number of CBAM certificates to be surrendered in order to take into

account that carbon price for the declared embedded emissions, by reference to

yearly default carbon prices. In such a case, any rebate or other form of

compensation available in that country that would have resulted in a reduction of that

default carbon price shall be taken into account. The reduction may be claimed only

where a carbon price was set by the rules applicable in the third country and a yearly

default carbon price can be determined for that third country, including on a

conservative basis.

As from 2027, the Commission may, for third countries where carbon pricing rules

are in place, determine, publish the methodology and make available, in the CBAM

registry referred to in Article 14, the default carbon prices for those third countries,

based on the best available data from reliable, publicly available information and

information provided by those third countries. In such a case, any rebate or other

EN 10 EN

form of compensation available in that country that would have resulted in a

reduction of that default carbon price shall be taken into account.

4. The Commission is empowered to adopt implementing acts concerning the

conversion of the yearly average carbon price effectively paid in accordance with

paragraph 1, and of the yearly default carbon prices for the third countries, in

accordance with paragraph 3a, into a corresponding reduction of the number of

CBAM certificates to be surrendered. Those acts shall also concern the conversion of

the carbon price expressed in foreign currency into euro at the yearly average

exchange rate, the evidence required of the actual payment of the carbon price,

examples of any relevant rebate or other form of compensation referred to in

paragraph 1, the qualifications of the independent person referred to in paragraph 2

of this Article and the conditions to ascertain that person’s independence. Those

implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 29(2).’;

(8) Article 10 is replaced by the following:

‘Article 10

Registration of operators and of installations in third countries

1. The Commission shall, upon request by an operator of an installation located in a

third country, register the information on that operator and on its installation in the

CBAM registry referred to in Article 14.

2. The request for registration referred to in paragraph 1 shall contain the following

information to be included in the CBAM registry upon registration:

(a) the name, address, corporate or activity registration number, contact information

of the operator, and, if applicable, of its controlling entity including its parent

company together with the supporting documents;

(b) the location of each installation including the complete address and geographical

coordinates expressed in longitude and latitude, including six decimals;

(c) the main economic activity of the installation;

3. The Commission shall notify the operator of the registration in the CBAM

registry. The registration shall be valid for a period of five years from the date of its

notification to the operator of the installation.

4. The operator shall inform the Commission without delay of any changes in the

information referred to in paragraph 2 arising after the registration, and the

Commission shall update the relevant information in the CBAM registry.

5. The operator shall:

(a) determine the embedded emissions calculated in accordance with the methods set

out in Annex IV, by type of goods produced at the installation referred to in

paragraph 1 of this Article;

(b) ensure the embedded emissions referred to in point (a) of this paragraph are

verified in accordance with the verification principles set out in Annex VI by a

verifier accredited pursuant to Article 18;

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(c) keep a copy of the verification report as well as records of the information

required to calculate the embedded emissions in goods in accordance with the

requirements laid down in Annex V for a period of four years after the verification

has been performed, and, where applicable, a copy of the documentation required to

demonstrate that the declared embedded emissions were subject to a carbon price in a

third country that has been effectively paid, until the end of the fourth year after the

year during which the independent person has certified the information contained in

that documentation in accordance with Article 9(2);

(d) determine, where applicable, the carbon price paid in a third country in

accordance with Article 9, and upload accompanying documentation and evidence.

6. The records referred to in paragraph 5, point (c), of this Article shall be

sufficiently detailed to enable the verification of the embedded emissions in

accordance with Article 8 and Annex VI, and to enable the review, in accordance

with Article 19, of the CBAM declaration made by an authorised CBAM declarant to

whom the relevant information was disclosed in accordance with paragraph 7 of this

Article.

7. An operator may disclose the information on the verification of embedded

emissions and the carbon price paid in a third country referred to in paragraph 5 of

this Article to an authorised CBAM declarant. The authorised CBAM declarant shall

be entitled to use that disclosed information in order to fulfil the obligation referred

to in Article 8.

8. The operator may, at any time, ask to be deregistered from the CBAM registry.

The Commission shall, upon such request, and after notifying the competent

authorities, deregister the operator and delete the information on that operator and on

its installation from the CBAM registry, provided that such information is not

necessary for the review of CBAM declarations that have been submitted. The

Commission may, after having given the operator concerned the possibility to be

heard and having consulted with the relevant competent authorities, also deregister

the information if the Commission finds that the information on that operator is no

longer accurate. The Commission shall inform the competent authorities of such

deregistration.’;

(9) the following Article 10a is inserted:

‘Article 10a

Registration of accredited verifiers

1. Where an accreditation is granted in accordance with Article 18, the accredited

verifier shall submit a request for registration in the CBAM registry to the competent

authority of the Member State in which the national accreditation body is established.

The request for registration shall be submitted within two months from the granting

of the accreditation. The competent authority shall register the information on

accredited verifiers in the CBAM registry.

2. The request for registration referred in paragraph 1 shall at least contain the

following information to be included in the CBAM registry upon registration:

(a) the name, and unique accreditation number of the verifier;

(b) the scopes of accreditation relevant for CBAM;

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(c) the country of establishment of the verifier;

(d) the date of accreditation and expiry date of accreditation certificates relevant for

CBAM;

(e) any information on administrative measures imposed on the verifier relevant for

CBAM;

(f) copies of accreditation certificates.

3. The competent authority shall notify the verifier of the registration in the CBAM

registry.

4. The accredited verifier shall notify the competent authority of any changes to the

information referred to in paragraph 2 arising after the registration. The competent

authority shall ensure that the relevant information is duly updated in the CBAM

registry.

5. The verifier shall verify the embedded emissions in the CBAM registry upon

request from an operator pursuant to Article 10(5), point (b).

6. The competent authority shall deregister a verifier from the CBAM registry where

the verifier is no longer accredited pursuant Article 18 or where the verifier has not

complied with the obligation laid down in paragraph 4. The competent authority shall

notify the Commission and the other competent authorities of the deregistration. The

competent authority shall delete the information on that accredited verifier from the

CBAM registry provided that such information is not necessary for the review of

CBAM declarations that have been submitted.’;

(10) Article 11 is amended as follows:

(a) in paragraph 1, first subparagraph, the following sentence is added:

‘Each Member State shall ensure that the designated authority have all the powers

necessary for the performance of their functions and duties under this Regulation.’;

(b) the following paragraph 3 is added:

‘3. At the request of the Commission, competent authorities shall provide

information on the implementation of this Regulation to the Commission. This

information may be used by the Commission for the report pursuant to Article

30(6).’;

(11) Article 14 is amended as follows:

(a) paragraphs 3 and 4 are replaced by the following:

‘3. The CBAM registry shall contain, in a separate section of the registry, the

information about the operators and installations in third countries registered in

accordance with Article 10(2) and the information about the accredited verifiers

registered in accordance with Article 10a.

4. The information in the CBAM registry referred to in paragraphs 2 and 3 shall be

confidential, with the exception of the names, addresses, corporate or activity

registration numbers, contact information of the operators, the location of

installations in third countries and the information on accredited verifiers referred to

in Article 10a(2). An operator may choose not to have its name, address, corporate or

activity registration number, contact information and the location of its installations

made accessible to the public. The public information in the CBAM registry shall be

made accessible by the Commission in an interoperable format.’;

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(b) paragraph 6 is replaced by the following:

‘6. The Commission shall adopt implementing acts concerning the infrastructure and

specific processes and procedures of the CBAM registry, including the risk analysis

referred to in Article 15, the electronic databases containing the information referred

to in paragraphs 2 and 3 of this Article, the procedures and the technical credentials

to perform the delegation referred to in Article 5(7a), the data of the accounts in the

CBAM registry referred to in Article 16, the transmission to the CBAM registry of

the information on the sale and repurchase of CBAM certificates referred to in

Article 20, and the cross-check of information referred to in Article 25(3). Those

implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 29(2).’;

(12) Article 17 is amended as follows:

(a) in paragraph 1, the second subparagraph is replaced by the following

subparagraphs:

‘Before granting the status of authorised CBAM declarant, the competent authority

may consult relevant competent authorities or the Commission via the CBAM

registry about the fulfilment of the necessary conditions and criteria for taking a

favourable decision. The consultation shall take place within the period prescribed

for the decision concerned and shall not exceed 15 calendar days.

The consultation procedure may also be applied for the purposes of re-assessment

and monitoring of a decision.’;

(b) in paragraph 8, the second subparagraph is replaced by the following:

‘Before revoking the status of authorised CBAM declarant, the competent authority

shall give the authorised CBAM declarant the possibility to be heard. The competent

authority may consult relevant competent authorities or the Commission via the

CBAM registry on the conditions and criteria for the revocation. The consultation

shall not exceed 15 calendar days.’;

(c) in paragraph 10, point (e) is replaced by the following:

‘(e) the specific deadlines, scope and format of the consultation procedure referred to

in paragraphs 1 and 8 of this Article.’;

(13) in Article 19(3), the second subparagraph is replaced by the following:

‘The Commission shall also facilitate the exchange of information with competent

authorities about fraudulent activities, the conclusions pursuant to Article 25a and the

penalties imposed in accordance with Article 26.’;

(14) Article 20 is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. From 1 February 2027, a Member State shall sell CBAM certificates on a

common central platform to authorised CBAM declarants established in that Member

State.’;

(b) paragraph 3 is replaced by the following:

‘3. The information on the sale and repurchase of CBAM certificates in the common

central platform shall be transferred to the CBAM registry at the end of each working

day.’

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(c) paragraph 6 is replaced by the following:

‘6. The Commission is empowered to adopt delegated acts in accordance with

Article 28 supplementing this Regulation by further specifying the timing,

administration and other aspects related to the management of the sale and

repurchase of CBAM certificates, seeking coherence with the procedures of

Commission Delegated Regulation (EU) 2023/2830*.

*Commission Delegated Regulation (EU) 2023/2830 of 17 October 2023 supplementing Directive 2003/87/EC of the European

Parliament and of the Council by laying down rules on the timing, administration and other aspects of auctioning of greenhouse

gas emission allowances (OJ L, 2023/2830, 20.12.2023, ELI: http://data.europa.eu/eli/reg_del/2023/2830/oj).’;

(15) Article 21 is amended as follows:

(a) in paragraph 1, the first subparagraph is replaced by the following:

‘The Commission shall calculate the price of CBAM certificates as the average of the

closing prices of EU ETS allowances on the auction platform, in accordance with the

procedures laid down in Delegated Regulation (EU) 2023/2830, for each calendar

week.’;

(b) the following paragraph 1a is inserted:

‘1a. By way of derogation from paragraph 1, for the year 2026, the Commission shall

calculate the price of CBAM certificates that corresponds to the embedded emissions

declared in accordance with Article 6(2), point (b), in 2027 as the quarterly average

of the closing prices of EU ETS allowances on the auction platform, in accordance

with the procedures laid down in Delegated Regulation (EU) 2023/2830, of the

quarter of importation of the goods to which those emissions correspond.]’;

(c) paragraph 3 is replaced by the following:

‘3. The Commission is empowered to adopt implementing acts on the application of

the methodology provided for in paragraphs 1 and 1a to calculate the price of CBAM

certificates and the practical arrangements for the publication of that price. Those

implementing acts shall be adopted in accordance with the examination procedure

referred to in Article 29(2).’;

(16) Article 22 is amended as follows:

(a) in paragraph 1, the first sentence is replaced by the following:

‘By 31 August of each year, and for the first time in 2027 for the year 2026, the

authorised CBAM declarant shall surrender via the CBAM registry a number of

CBAM certificates that corresponds to the embedded emissions declared in

accordance with Article 6(2), point (c), and verified in accordance with Article 8, for

the calendar year preceding the surrender.’;

(b) paragraph 2 is replaced by the following:

‘2. From the first quarter of the year 2027, the authorised CBAM declarant shall

ensure that the number of CBAM certificates on its account in the CBAM registry at

the end of each quarter corresponds to at least 50 % of the embedded emissions in all

goods it has imported since the beginning of the calendar year, taking into account

the adjustment for free allocation as referred to in Article 31, determined by

reference to any of the following:

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(a) default values in accordance with the methods set out in Annex IV without the

mark-up as referred to in Section 4.1 of that Annex;

(b) the number of CBAM certificates surrendered in accordance with paragraph 1 for

the calendar year preceding the surrender, provided that the customs declaration for

the import of goods refers to the same goods by CN code and countries of origin as

the CBAM declaration submitted for the preceding calendar year.’;

(c) the following paragraph 2a is inserted:

‘2a. The authorised CBAM declarant shall comply with the obligation laid out in

paragraph 2 at the end of the quarter where the authorised CBAM declarant exceeds

the threshold laid down in Annex VII.’;

(17) Article 23 is amended as follows:

(a) in paragraph 1, second subparagraph, the second sentence is replaced by the

following:

‘The authorised CBAM declarant shall submit the repurchase request by 30

[November] of each year during which CBAM certificates were surrendered.’;

(b) paragraph 2 is replaced by the following:

‘2. The number of CBAM certificates purchased during a calendar year and subject

to repurchase as referred to in paragraph 1 shall be limited to the total number of

CBAM certificates needed to fulfil the obligations set out in Article 22(2) during that

calendar year.’;

(c) the following paragraph 2a is inserted:

‘2a. By way of derogation from paragraph 2, the number of CBAM certificates that

corresponds to the embedded emissions declared in accordance with Article 6(2) in

2027 for the year 2026 which have not been surrendered in accordance with Article

22(1) shall be subject to repurchase as referred to in paragraph 1 only in 2027.’;

(18) Article 24 is amended as follows:

(a) in the first paragraph, the first sentence is replaced by the following:

‘On 1 October of each year, the Commission shall cancel any CBAM certificates that

were purchased during the year before the previous calendar year and that remained

in the account of an authorised CBAM declarant in the CBAM registry. Those

CBAM certificates shall be cancelled without any compensation’;

(b) the following paragraph is added:

‘By way of derogation from the first paragraph, on 1 [December] 2027, the

Commission shall cancel any CBAM certificates that correspond to the embedded

emissions declared in accordance with Article 6(2) in 2027 for the year 2026. Those

CBAM certificates shall be cancelled without any compensation.’;

(19) Article 25 is amended as follows:

(a) in paragraph 2, the second sentence is replaced by the following:

‘That information shall include the EORI number or the form of identification

declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446,

and the name, address and contact information, of the importer or of the authorised

CBAM declarant as well as the CBAM account number of the authorised CBAM

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declarant, the eight-digit CN code of the goods, the quantity, the country of origin,

the date of the customs declaration and the customs procedure.’;

(b) paragraph 3 is replaced by the following:

‘3. The Commission shall communicate the information referred to in paragraph 2 of

this Article to the competent authority of the Member State where the authorised

CBAM declarant or the importer is established and shall, for each CBAM declarant,

cross-check that information with the data in the CBAM registry pursuant to Article

14.’;

(c) paragraph 4 is replaced by the following:

‘4. The customs authorities may communicate, in accordance with Article 12(1) of

Regulation (EU) No 952/2013, confidential information acquired by the customs

authorities in the course of performing their duties, or provided to the customs

authorities on a confidential basis, to the Commission and to the competent authority

of the Member State that has granted the status of the authorised CBAM declarant or

to the competent authority of the Member State where the importer is established.’;

(20) the following Article 25a is inserted:

‘Article 25a

Monitoring and enforcement of the threshold laid down in point 1 of Annex VII

1. The competent authorities and the Commission shall monitor the importation of

goods listed in Annex l and the corresponding threshold laid down in point 1 of

Annex VII.

The Commission shall periodically and automatically exchange with competent

authorities information necessary for the monitoring of importers in the CBAM

registry.

2. Where the Commission considers, based on a preliminary assessment, that an

importer has exceeded the threshold, it shall communicate the information on which

the preliminary assessment is based to the competent authority of the Member State

where the importer is established.

The competent authority may request from the importer, the customs authorities or

the Commission documentary evidence necessary for assessing whether the importer

has exceeded the threshold.

3. Where the competent authority concludes that an importer has exceeded the

threshold, it shall inform the importer of the decision. The decision shall include the

reasons for the decision, as well as information about the right to appeal, the

penalties applied in accordance with Article 26(2), and a request to apply, where

necessary, for authorisation in accordance with Article 5. The competent authority

shall also notify the customs authorities and the Commission of the decision via the

CBAM registry.

The submission of an appeal shall not suspend the implementation of the disputed

decision.

4. In concluding whether an importer has exceeded the threshold in accordance with

paragraph 3, a competent authority shall disregard a practice or an arrangement or a

series thereof which has been put into place for the main purpose or one of the main

EN 17 EN

purposes of falling below the threshold and are therefore, having regard to all

relevant facts and circumstances, not genuine.

A practice or an arrangement or a series thereof shall be regarded as not genuine

where they are not put into place for valid commercial reasons which reflect

economic reality. All importers involved in such a practice or arrangement shall be

jointly liable for the penalty applied in accordance with Article 26(2).

In such cases, the competent authority shall consider that the importer has been

involved in a serious infringement of this Regulation for the purpose of Article 17(2),

point (a).

5. The Commission shall periodically set out specific risk factors and points for

attention, based on a risk analysis in relation to the threshold, taking into account

information contained in the CBAM registry, data communicated by customs

authorities in accordance with Article 25, and other relevant information sources,

including irregularities identified as a result of the controls carried out in accordance

with Article 15(1).’;

(21) Article 26 is amended as follows:

(a) the following paragraph 1a is inserted:

‘1a. The competent authority may decrease the amount of the penalty calculated in

accordance with paragraph 1, considering one or more of the following factors:

a) the extent of unreported information;

b) the level of cooperation and readiness of the authorised CBAM declarant to

comply with requests for information;

c) the unintentional nature of the behaviour of the authorised CBAM declarant;

d) the past compliance of the authorised CBAM declarant.’;

(b) paragraphs 2 and 3 are replaced by the following:

‘2. Where a person other than an authorised CBAM declarant introduces goods into

the customs territory of the Union without complying with the obligations under this

Regulation, that person shall be held liable for the payment of a penalty. Such a

penalty shall be effective, proportionate and dissuasive and shall, depending in

particular on the duration, gravity, scope, intentional nature and repetition of such

non-compliance and the level of cooperation of the person with the competent

authority, be an amount from three to five times the penalty referred to in paragraph

1, applicable in the year of introduction of the goods, for each CBAM certificate that

the person has not surrendered. The payment of the penalty shall release the person

from the obligation to submit a CBAM declaration or surrender certificates.

3. The payment of the penalty in accordance with paragraph 1 shall not release the

authorised CBAM declarant from the obligation to surrender the outstanding number

of CBAM certificates in a given year.’;

(22) in Article 27(2), point (b) is replaced by the following:

‘(b) artificially splitting imports, including via non-genuine arrangements, to avoid

exceeding the threshold referred to in Article 2(3a).’;

(23) Article 28 is amended as follows:

(a) paragraphs 2 and 3 are replaced by the following:

EN 18 EN

‘2. The power to adopt delegated acts referred to in Articles 2(3a), 2(10), 2(11),

18(3), 20(6) and 27(6) shall be conferred on the Commission for a period of five

years from [date of publication]. The Commission shall draw up a report in respect of

the delegation of power not later than nine months before the end of the five-year

period. The delegation of power shall be tacitly extended for further periods of an

identical duration, unless the European Parliament or the Council opposes such

extension not later than three months before the end of each period.

3. The delegation of power referred to in Articles 2(3a), 2(10), 2(11), 9(5), 18(3),

20(6) and 27(6) may be revoked at any time by the European Parliament or by the

Council.’;

(b) paragraph 7 is replaced by the following:

‘7. A delegated act adopted pursuant to Articles 2(3a), 2(10), 2(11), 9(5), 18(3),

20(6) or 27(6) shall enter into force only if no objection has been expressed either by

the European Parliament or by the Council within a period of two months of

notification of that act to the European Parliament and to the Council or if, before the

expiry of that period, the European Parliament and the Council have both informed

the Commission that they will not object. That period shall be extended by two

months at the initiative of the European Parliament or of the Council.’;

(24) in Article 30(6), point (b), the following point is added:

‘(v) the application of the threshold laid down in point 1 of Annex VII.’;

(25) Article 36(2) is amended as follows:

(a) point (b) is replaced by the following:

‘Article 2(2) and Articles 4, 6 to 9, 15 and 19, Articles 21 to 22(1), Article 22(3),

Articles 27 and 31 shall apply from 1 January 2026.’;

(b) the following points are added:

(c) Article 22(2) shall apply as from 1 January 2027;

(d) Article 20(1), (3), (4) and (5) shall apply as from 1 February 2027.’.;

(26) in Annex I, the CN code “2507 00 80 – Other kaolinic clays” is replaced by ‘2507 00

80 – Other kaolinic clays [except non-calcined kaolinic clays]’;

(27) in Annex II, the following table is added:

‘[Electricity

CN code Greenhouse gas

2716 00 00 – Electrical

energy

Carbon dioxide

]‘;

(28) Annex IV is amended in accordance with Annex I to this Regulation.

in section 2, point (k), of Annex VI, point (iii) is replaced by the following (iii) the

identification of the installations where the input material (precursor) has been

produced and the actual emissions from the production of that material;’;

(29) a new Annex VII as set out in Annex II to this Regulation is added:

EN 19 EN

Article 2

Entry into force

This Regulation shall enter into force on the third day following that of its publication in the

Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the European Parliament For the Council

The President The President

EN 20 EN

LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3

1.1. Title of the proposal/initiative ...................................................................................... 3

1.2. Policy area(s) concerned .............................................................................................. 3

1.3. Objective(s) .................................................................................................................. 3

1.3.1. General objective(s) ..................................................................................................... 3

1.3.2. Specific objective(s) ..................................................................................................... 3

1.3.3. Expected result(s) and impact ...................................................................................... 3

1.3.4. Indicators of performance ............................................................................................ 3

1.4. The proposal/initiative relates to: ................................................................................. 4

1.5. Grounds for the proposal/initiative .............................................................................. 4

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative ............................................................ 4

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone. ................................................................................. 4

1.5.3. Lessons learned from similar experiences in the past .................................................. 4

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments ....................................................................................... 5

1.5.5. Assessment of the different available financing options, including scope for

redeployment ................................................................................................................ 5

1.6. Duration of the proposal/initiative and of its financial impact .................................... 6

1.7. Method(s) of budget implementation planned ............................................................. 6

2. MANAGEMENT MEASURES................................................................................... 8

2.1. Monitoring and reporting rules .................................................................................... 8

2.2. Management and control system(s) ............................................................................. 8

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed .................. 8

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them............................................................................................................ 8

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure) ........................................... 8

2.3. Measures to prevent fraud and irregularities ................................................................ 9

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10

EN 21 EN

3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s)

affected ....................................................................................................................... 10

3.2. Estimated financial impact of the proposal on appropriations ................................... 12

3.2.1. Summary of estimated impact on operational appropriations.................................... 12

3.2.1.1. Appropriations from voted budget ............................................................................. 12

3.2.1.2. Appropriations from external assigned revenues ....................................................... 17

3.2.2. Estimated output funded from operational appropriations......................................... 22

3.2.3. Summary of estimated impact on administrative appropriations ............................... 24

3.2.3.1. Appropriations from voted budget .............................................................................. 24

3.2.3.2. Appropriations from external assigned revenues ....................................................... 24

3.2.3.3. Total appropriations ................................................................................................... 24

3.2.4. Estimated requirements of human resources.............................................................. 25

3.2.4.1. Financed from voted budget....................................................................................... 25

3.2.4.2. Financed from external assigned revenues ................................................................ 26

3.2.4.3. Total requirements of human resources ..................................................................... 26

3.2.5. Overview of estimated impact on digital technology-related investments ................ 28

3.2.6. Compatibility with the current multiannual financial framework.............................. 28

3.2.7. Third-party contributions ........................................................................................... 28

3.3. Estimated impact on revenue ..................................................................................... 29

4. DIGITAL DIMENSIONS .......................................................................................... 29

4.1. Requirements of digital relevance .............................................................................. 30

4.2. Data ............................................................................................................................ 30

4.3. Digital solutions ......................................................................................................... 31

4.4. Interoperability assessment ........................................................................................ 31

4.5. Measures to support digital implementation .............................................................. 32

EN 22 EN

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1. Title of the proposal/initiative

Carbon Border Adjustment Mechanism

1.2. Policy area(s) concerned

Climate policy

1.3. Objective(s)

1.3.1. General objective(s)

In light of the EU’s increased climate ambitions, the introduction of a CBAM has the

overarching objective of addressing climate change by reducing GHG emissions in

the EU and globally.

The amending proposal aims at simplifying the compliance burden on importers of

CBAM goods.

1.3.2. Specific objective(s)

The overarching objective of addressing climate change is further articulated in a

number of specific objectives, namely: (i) Addressing the risk of carbon leakage

under increased EU ambition. (ii) Contributing to the provision of a stable and secure

policy framework for investments in low or zero carbon technologies. (iii) Ensuring

that domestic production and imports are subject to similar level of carbon pricing.

(iv) Encouraging producers in third countries who export to the EU to adopt low

carbon technologies. (v) Ensuring that the measure is effective, minimising the risk

of being circumvented, thus providing environmental integrity. (vi) Ensuring a

proportionate administrative burden for businesses and public authorities in the

application of the measure.

The amending proposal aims at: (i) reducing administrative burden; (ii) improving

the functioning of CBAM.

1.3.3. Expected result(s) and impact

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.

The introduction of a CBAM envisages a reduction in greenhouse gas emissions both

in the EU-27 and in the rest of the world in the sectors covered by CBAM. The

CBAM is also expected to reduce the risks of carbon leakage, therefore gradually

replacing the free allocation of allowances under the EU ETS.

As regards economic impacts, the modelling conducted before the adoption of the

CBAM Regulation indicated that the introduction of a CBAM and other measures

needed to reach the EU’s increased climate ambitions could lead to a GDP

contraction for the EU 27 by 0.22 % to 0.23 % in 2030. Impact on the investment

side is modest. On the consumption side CBAM appears to have a slightly stronger

negative effect relative to the scenario of increased climate ambition and no CBAM.

By effectively reducing carbon leakage, the introduction of a CBAM leads to a

reduction in imports in the EU 27. Overall, the social impacts of CBAM are limited.

Administrative impacts on the Commission, businesses national authorities, are

expected. Altogether, compliance costs for businesses and authorities, while

EN 23 EN

significant, are expected to be proportionate, and manageable in light of the

environmental benefits of the measure. While revenue generation is not an objective

of CBAM is expected to generate additional revenue, which for 2030 is estimated at

above EUR [2.1 billion to be updated].

The amending proposal expects to:

(i) reduce the number of entities subject to CBAM obligations while preserving the

environmental integrity of the mechanism and its capacity to achieve its climate

objective;

(ii) enhance the functioning of the mechanism by simplifying and streamlining

processes and procedures. The proposal will make it easier for importers of goods

into the Union to comply with CBAM reporting obligations by simplifying some of

those CBAM reporting requirements which relate to complex calculations or rely on

hazardous data collection processes which hamper effective CBAM implementation.

In addition, the proposal will also strengthen the monitoring and supervision of

CBAM. It will increase the ability of the Commission to process data and exchange

relevant information with national authorities to ensure that the utility of the

information reported by stakeholders is maximised. It will also enable both the

Commission to better detect risks and national authorities to be better equipped to

take appropriate actions where needed.

1.3.4. Indicators of performance

Specify the indicators for monitoring progress and achievements.

Exempt from CBAM obligations importers of small quantities of CBAM goods

Optimisation of processes to increase effectiveness and reduce administrative burden

1.4. The proposal/initiative relates to:

 a new action

 a new action following a pilot project / preparatory action18

 the extension of an existing action

 a merger or redirection of one or more actions towards another/a new action

1.5. Grounds for the proposal/initiative

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative

The CBAM was introduced from October 2023. A simplified system of the CBAM

scheme is currently in place until the end of 2025. Specifically, a transitional period

(dry-run for data collection) currently applies to facilitate the smooth roll out of the

CBAM and allow traders and importers to adjust.

Commission services are in charge of implementing and enforcing CBAM both

during the transition period (2023-2025) and will also be during the definitive phase

(from 2026).

18 As referred to in Article 58(2), point (a) or (b) of the Financial Regulation.

EN 24 EN

During the transition period this implies collecting information from importers of

CBAM goods in the EU on the embedded GHG emissions of these goods and

analysing data.

The Carbon Border Adjustment Mechanism (CBAM) calls for a progressive

introduction of the different functions necessary for its effective implementation.

Firstly, a number of reports and reviews need to be prepared in order to facilitate the

financial obligation to be set in place. Recognizing this, the CBAM regulation

foresees its implementation in two consecutive periods: the Transitional Period from

October 2023 until end of 2025 and the Definitive Period as from early 2026.

During the Transitional Period the obligation placed on importers and the EU

Authorities (customs) is limited to the filing of the quarterly CBAM reports in

addition of the Import declarations.

During the transitional period, transitional information management system (CBAM

Transitional Period – CBAM TP) were put in place to support the submission and

collection of quarterly reports, as well as the assimilation of data from each report

into an aggregated database, to allow for their effective analysis for the purposes of

reporting in line with the provisions of the Regulation.

Additionally, during the transitional period, customs authorities are tasked with

informing customs declarants of the obligation to report information, so as to

contribute to the gathering of information as well as to the awareness on the need to

request the status of authorised declarant when applicable (before the first

importation of CBAM goods from 1 January 2026).

The Definitive Period is planned to start on the 01.01.26 for the core CBAM

declaration and certificates management services as listed here and one year earlier

for authorised declarants registration and processing of CBAM authorisations by the

competent authorities:

- importers are only entitled to import these goods after they have been granted an

authorisation (except in case of the derogation proposed in the amending Regulation)

by competent authorities, or if they would appoint a representative authorised as

CBAM declarant. Customs authorities should not allow the importation of CBAM

goods without a authorised CBAM declarant being involved. Furthermore, the

customs authorities may carry out checks on the goods, including with respect to the

identification of the authorised CBAM declarant, the eight-digit CN code, the

quantity and the country of origin of the imported goods, the date of declaration and

the customs procedure. The Commission should include the risks relating to CBAM

in the design of the common risk criteria and standards pursuant to Article 50 of

Regulation (EU) No 952/2013

- The CBAM should be based on a declarative system where an authorised CBAM

declarant, who may act on its own behalf or represent one or more importers, submits

annually a declaration of the embedded emissions in the goods imported to the

customs territory of the Union and surrenders a number of CBAM certificates

corresponding to those declared emissions.

- An authorised CBAM declarant should be allowed to claim a reduction in the

number of CBAM certificates to be surrendered corresponding to the carbon price

already effectively paid for those emissions in other jurisdictions. The amending

Regulation proposes to introduce a default carbon price which would allow

EN 25 EN

declarants to claim a deduction where it cannot be demonstrated that a carbon price

has been effectively paid.

- The embedded declared emissions should be verified by a person accredited by an

EU national accreditation body where actual emissions are declared.

- The CBAM central system should allow operators of production installations in

third countries to register in the CBAM registry and to make their verified embedded

GHG emissions from production of goods available to authorised CBAM declarants.

The Commission should manage the CBAM registry containing data on the

authorised CBAM declarants, operators and installations in third countries. The

amending Regulation proposes to allow accredited verifiers to access the registry to

improve the reliability of emission data shared by operators with declarants through

the registry.

- To reduce the risk of carbon leakage the Commission should take action to address

practices of circumvention

- For the sale and re-purchase of CBAM certificates a common central platform

should be established. For the purpose of oversight of the transactions on the

common central platform, the Commission should facilitate the exchanges of

information and the cooperation between competent authorities, and between those

authorities and the Commission. Additionaly, a swift flow of information between

the common central platform and the CBAM registry should be establised.

- The Commission should carry out risk-based controls and should review the

content of the CBAM declarations accordingly. For enforcement purposes, Member

States may also carry out reviews of individual CBAM declarations. The conclusions

of the reviews of individual CBAM declarations should be shared with the

Commission and should be made available to other competent authorities in the

CBAM registry.

- Member States should be responsible for the correct establishment and collection of

revenues arising from the application of this Regulation.

Therefore, during the definitive period the number of tasks attributed to the EC

increase drastically, requiring an increase in staffing needs. The tasks carried out by

this team will include the supervision of authorisation of CBAM declarants made by

MS competent authorities, the management of the central database and central

registry, coordination and information exchange with MS competent authorities,

review of declarations and oversight of the external platform and lastly, tasks

requiring legal competencies such as litigation and recovery and financial

responsibility oversight. The structure of the team is further defined below.

During the definitive period the Commission will be in charge of the majority of the

tasks resulting from the CBAM regulation.

CBAM IT Budget

The CBAM Budget to be engaged/ committed for the period 2023-2027 have been

assessed at 101,74 M€.The CBAM IT budget encompasses Analysis & Development

services, Deployment services, Operations services, cloud services and/or on

premises hardware and software licenses for the Transitional and Definitive CBAM

System as detailed below :

- The CAPEX cost has been estimated based on the actual budget engaged and the

budget authorised by EC IT Corporate Governance in the form of approved Vision

EN 26 EN

Documents for the following past projects of DG TAXUD IT projects, due to their

similarities in terms of IT Architecture Model: CDS, CRMS2, SURV3, REX,

CSRD2, EBTI, Customs Trans-European Declaration Management Systems

developed and operated by DG TAXUD.

- The OPEX cost has been assessed on the basis of the current annual infrastructure

and operational costs of DG TAXUD, their provisions for IT infrastructure, IT

Support and Service Desk activities for the production systems delivered by the

projects referenced above.

- The pricing is based on the current Framework Contracts pricing in place.

In the IT Policy budget line, the budget of the joint procurement between the COM

and MS of the platform for buying and selling of certificates for managing operations

is not included.

The CBAM team would consist of 90 EC staff (including 15 IT staff) in 2027.

The amending Regulation proposes to introduce rationalisations of administrative

requirements, including reporting. Since those requirements were introduced by

Union Law, their rationalization is also best done at EU level to ensure legal

certainty and consistency of reporting. This change corresponds to additional IT cost

of 18,95 M€ for the period of 2025-2027. This will ensure a level playing field for

companies and authorities across the Union, which will be benefiting from the

rationalisation of reporting requirements arising from this proposal.

Tasks attributed to the European Commission and shared with MS for the implementation of CBAM

Number of staff required to carry out said task

Transitio nal Period (2023)

Transitio nal Period (2024)

Transitio nal Period (2025)

Definiti ve Period (2026)

Definiti ve Period (2027)

Authorisation of CBAM declarants

0 0 1 2 2

Management and registration of information in the central database of installations outside the EU

0 0 0 3 5

Management of central registry including accounts (surrendering of certificates, including 80% rule, cancellation)

0 0 0.5 3 5

Coordination and information exchange between the competent authorities and customs

0 1 1 1 1

Check and control for irregularities

0 0 0 3 5

EN 27 EN

Risk-based controls and maintenance of an independent transaction log and inform MS of irregularities

Oversight and review of declarations and emission reports:

1. Oversight of the automated step of checking through the declarations

2. Review of

declarations (embedded emissions calculations, obligations of certificates, deduction of carbon price paid abroad and FA)

+ Assessment of unsubmitted CBAM certificates

0 0 0 8 25

3. Review of emissions reports

0 0 0 10 10

Setting up risk-based factors for the review of the declarations

0 1 1 1 1

Penalties 0 0 0 2 2

Oversight, monitoring and management of the external platform for buying and selling and calculation of price of CBAM certificates

0 0 0 2 2

Review and reporting obligations by the end of the transitional period including assessment of transitional period

0 7 13.5 0 0

EN 28 EN

reports

Reports to be drafted 3 3 3 3 3

Litigation and recovery 3 3 3 6 8

Financial responsibility oversight

Contracts and HR

Drafting of secondary legislation (Implementing and Delegated Acts)

3 3 3 3 3

Outreach and Training 2 2 2 2 2

Methodology for calculating embedded emissions

1 1 1 1 1

Total number of staff CBAM team (excluding IT)

12 21 29 50 75

The breaking down of total staff, including IT staff, from 2023 to 2027 would be the

following:

Year 2023 2024 2025 2026 2027

No of Total

Resources

20 33 44 65 90

CBAM

team

12 21 29 50 75

IT CBAM

team

8 12 15 15 15

The strategic importance, the magnitude and complexity of the CBAM IT project

require a dedicated CBAM IT team to be established to manage the overall project

implementation and operations.

The CBAM IT team consists of 15 members of specialised IT profiles for defining

and managing CBAM IT System Architecture and Project Organisation and

planning, the activities in terms of development, deployment, the organisation of the

Service Model, the management of operations and support in front of Trade, COM

services, climatic and Customs authorities, in parallel of the Transitional and

definitive CBAM IT systems.

The CBAM IT team would consist of 15 EC staff structured as presented in the graph

below:

EN 29 EN

The proposed plan of deploying the CBAM IT team is the following:

Year 2023 2024 2025 2026 2027

No of

Resources

8 12 15 15 15

AD 4 5 5 5 5

CA 4 7 10 10 10

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone.

Reasons for action at EU level (ex-ante) Reducing GHG emissions is fundamentally

a trans-boundary issue that requires effective action at the largest possible scale. The

EN 30 EN

EU as a supranational organisation is well-placed to establish effective climate policy

in the EU, like it has done with the EU ETS.

There exists already a harmonised carbon price at EU level. This consists of the price

resulting from the EU ETS for the sectors covered by the system. The only

meaningful way to ensure equivalence between the carbon pricing policy applied in

the EU’s internal market and the carbon pricing policy applied on imports is to take

action at the level of the Union.

Any initiative needs to be implemented in a way that provides importers, regardless

of country of origin and port of entry or destination within the EU, with uniform

conditions and incentives for GHG emission reductions that are equivalent to those

of domestic producers. The single effective way to do this is by taking action at the

level of the EU.

The proposed simplification introduced by the amending Regulation is best done at

EU level to ensure legal certainty and consistency. This will ensure a level playing

field for companies and authorities across the Union, which will be benefiting from

the rationalisation of reporting requirements arising from this proposal.

Expected generated EU added value (ex-post) In parallel to the EU ETS,

reduction of GHG emissions and protection against the risk of carbon leakage in the

EU single market can be established most adequately at the EU level. Additionally,

the need for minimal administrative costs is best achieved by establishing consistent

rules for the entire single market, further underlining the added value of an

intervention at the EU level.

The public consultation has confirmed the added value of taking action on the

CBAM at the EU level. In particular, stakeholders agree that an EU CBAM is needed

due to existing differences of ambition between the EU and the rest of the world and

in order to support the global climate efforts. In addition, in view of the EU’s

position in international trade, if it introduces a CBAM the environmental effect on

international climate ambitions will be most effective as a potential example to

follow.

Thus, the objective of reducing emissions and climate neutrality requires – without

equally ambitious global policies – action by the European Union.

1.5.3. Lessons learned from similar experiences in the past

The CBAM is a new mechanism. The preferred option in the Impact Assessment

draws from the EU Emissions Trading System and aims at replicating some of its

features.

If sufficient ressources are not made available to enforce CBAM correctly, there is a

serious risk that businesses will avoid CBAM.

The amending proposal relies on the experience gained in implementing CBAM

since the mechanism started to apply in its transitional phase on 1 October 2023.

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments

In the interinstitutonal agreement of 16 December 2020, signed in the context of the

negotiations, the European Parliament, the Council and the Commission agreed that

"the institutions will work towards introducing sufficient new own resources with a

view to covering an amount corresponding to the expected expenditure related to the

EN 31 EN

repayment" of NextGenerationEU. As part of the mandate received, the Commission

was invited to put forward a proposal for a CBAM in the first semester of 2021.

The final agreement by co-legislators foresees that most of the implementation and

enforcement of CBAM will be the responsibility of the Commission. Therefore, in

order to ensure the correct deployment of the proposal the appropriate financing

means need to be made available within the current MFF.

The amending proposal is consistent with the objective of the better regulation

agenda, as it will strengthen the Commission’s ability to carry out its general

supervision of CBAM, while reducing administrative the costs (notably for small

importers, but also for Member States’ authorities) that would otherwise be incurred

in collecting the information through other means.

1.5.5. Assessment of the different available financing options, including scope for

redeployment

Implementation costs for CBAM will be financed by the EU budget.

EN 32 EN

1.6. Duration of the proposal/initiative and of its financial impact

 limited duration

–  in effect from [DD/MM]YYYY to [DD/MM]YYYY

–  financial impact from YYYY to YYYY for commitment appropriations and

from YYYY to YYYY for payment appropriations.

 unlimited duration

– Implementation with a start-up period from YYYY to YYYY,

– followed by full-scale operation.

1.7. Method(s) of budget implementation planned19

 Direct management by the Commission

–  by its departments, including by its staff in the Union delegations;

–  by the executive agencies

 Shared management with the Member States

 Indirect management by entrusting budget implementation tasks to:

–  third countries or the bodies they have designated

–  international organisations and their agencies (to be specified)

–  the European Investment Bank and the European Investment Fund

–  bodies referred to in Articles 70 and 71 of the Financial Regulation

–  public law bodies

–  bodies governed by private law with a public service mission to the extent that

they are provided with adequate financial guarantees

–  bodies governed by the private law of a Member State that are entrusted with

the implementation of a public-private partnership and that are provided with

adequate financial guarantees

–  bodies or persons entrusted with the implementation of specific actions in the

common foreign and security policy pursuant to Title V of the Treaty on

European Union, and identified in the relevant basic act

– bodies established in a Member State, governed by the private law of a

Member State or Union law and eligible to be entrusted, in accordance with

sector-specific rules, with the implementation of Union funds or budgetary

guarantees, to the extent that such bodies are controlled by public law bodies or

by bodies governed by private law with a public service mission, and are provided

with adequate financial guarantees in the form of joint and several liability by the

controlling bodies or equivalent financial guarantees and which may be, for each

action, limited to the maximum amount of the Union support.

Comments

19 Details of budget implementation methods and references to the Financial Regulation may be found on

the BUDGpedia site: https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-

implementation/Pages/implementation-methods.aspx.

EN 33 EN

N/A

EN 34 EN

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

The Commission will ensure that arrangements are in place to monitor and evaluate

the functioning of the CBAM and evaluate it against the main policy objectives.

Before the end of the transitional period at the end of 2025 and every two years

thereafter, the Commission will publish comprehensive assessments of the

functioning of the CBAM, including its governance. The 2025 report will also

review the scope of the CBAM to examine the possibility of extending it to cover

emissions of other EU ETS sectors at risk of carbon leakage, products further down

the value chain as well indirect emissions for all sectors. For this, it is necessary to

monitor the effect of CBAM on the shortlisted sectors.

2.2. Management and control system(s)

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed

A significantly centralised set-up allows a very uniform and efficient implementation

of CBAM across the EU including in Member states with more limited administrative

capacity on climate issues. The majority of the implementation and enforcement

functions have been attributed to Commission services. These also require an

increased number of control functions in order to ensure the correct implementation

and management of the CBAM. The Commission has also foreseen an increased

number of measures for fraud prevention.

While this simplification package will significantly reduce the administrative burden

for importers, notably SMEs, as well as national authorities, this is made possible by

Commission services taking up increased responsibilities and more tasks, notably in

the monitoring and enforcement.

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them

The CBAM will be based on a declarative system, which entails the risk of non-

declaration or misdeclaration.

In order to address the risk of non-declaration, the system requires an authorisation

before importing goods in the scope of the Regulation. National Customs Authorities

will be in charge of enforcing this rule by not releasing into free circulation these

goods as long as the declarant is not authorised according to this Regulation.

In order to address the risk of misdeclaration a system of auditing on risk assessment

criteria as well as random audits will be in place coupled with sanctions set up as a

sufficiently high level to serve as deterrent. Auditing will take place both at the level

of CBAM declaration by the national authorities and at the level of import

declarations by customs authorities.

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure)

Commission services will control the correct application of CBAM, in particular the

surrender of CBAM certificates and the correct application of the de minimis

EN 35 EN

threshold. A strong risk management system will be applied to ensure cost-effective

controls and tackle risks of circumvention.

2.3. Measures to prevent fraud and irregularities

The financial interests of the Union should be protected through proportionate

measures throughout the expenditure cycle, including the prevention, detection and

investigation of irregularities, the recovery of funds lost, wrongly paid or incorrectly

used and, where appropriate, administrative and financial penalties.

Efficient anti-fraud actions require active cooperation, including knowledge-sharing

and exchange of information, between customs authorities and competent authorities,

both at national level and EU level; it may also require cooperation with third

countries. A specific attention should be drawn to non-reliable economic operators

(e.g. shell company, missing traders) and cross-border trade inside the EU.

Quick anti-fraud action should be put in place to react to new/newly detected fraud

risks. Authorities in charge should report and share knowledge on fraudulent

patterns.

Where an authorised CBAM declarant or an importer fails to comply with the

obligations in the CBAM regulation, penalties will be applied. The amount of the

penalty will be based on penalties in the EU ETS.

In case of repeated offences, the national competent authority may decide to suspend

the account of the declarant.

Commission services, together with national competent authorities and national

customs, have set up CBAM risk management network, which will work on a joint

anti-circumvention strategy.

EN 36 EN

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1. Heading(s) of the multiannual financial framework and expenditure budget

line(s) affected

• Existing budget lines

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.20

from

EFTA

countries 21

from

candidate

countries

and

potential

candidates 22

From

other

third

countries

other assigned

revenue

7 20 01 02 01

Diff./Non

-diff. NO NO NO NO

3 09 20 04 01 (CBAM)

Diff./Non

-diff. NO NO NO NO

• New budget lines requested

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.

from

EFTA

countries

from

candidate

countries

and

potential

candidates

from

other

third

countries

other assigned

revenue

N/A N/A

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

20 Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 21 EFTA: European Free Trade Association. 22 Candidate countries and, where applicable, potential candidates from the Western Balkans.

EN 37 EN

3.2. Estimated financial impact of the proposal on appropriations

3.2.1. Summary of estimated impact on operational appropriations

–  The proposal/initiative does not require the use of operational appropriations

–  The proposal/initiative requires the use of operational appropriations, as explained below

3.2.1.1. Appropriations from voted budget

EUR million (to three decimal places)

Heading of multiannual financial framework 3 Natural resources and environment (IT)

DG: TAXUD Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line Commitments (1a) 28,090 34,750 33,700 30,150 126,690

Payments (2a) 17,530 21,157 32,090 33,067 103,844

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes23

Budget line (3) 0.000

TOTAL appropriations

for DG TAXUD

Commitments =1a+1b+3 28,090 34,750 33,700 30,150 126,690

Payments =2a+2b+3 17,530 21,157 32,090 33,067 103,844

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 28,090 34,750 33,700 30,150 126,690

Payments (5) 17,530 21,157 32,090 33,067 103,844

23 Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.

EN 38 EN

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING 3 Commitments =4+6 28,090 34,750 33,700 30,150 126,690

of the multiannual financial framework Payments =5+6 17,530 21,157 32,090 33,067 103,844

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

• TOTAL operational appropriations (all

operational headings)

Commitments (4) 28,090 34,750 33,700 30,150 126,690

Payments (5) 17,530 21,157 32,090 33,067 103,844

• TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (all operational

headings)

(6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations Under

Heading 1 to 6 Commitments =4+6 28,090 34,750 33,700 30,150 126,690

of the multiannual financial framework

(Reference amount) Payments =5+6 17,530 21,157 32,090 33,067 103,844

Heading of multiannual financial framework 7 ‘Administrative expenditure’24

DG: TAXUD Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 8,572 6,271 8,740 11,700 35,283

 Other administrative expenditure - Missions 0,600 0,300 0,306 0,312 1,518

TOTAL DG TAXUD Appropriations 9,172 6,571 9,046 12,012 36,801

24 The necessary appropriations should be determined using the annual average cost figures available on the appropriate BUDGpedia webpage.

EN 39 EN

TOTAL appropriations under HEADING 7 of the multiannual financial

framework

(Total

commitments

= Total

payments)

9,172 6,571 9,046 12,012 36,801

EUR million (to three decimal places)

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL appropriations under HEADINGS 1 to 7 Commitments 37,262 41,321 42,746 42,162 163,491

of the multiannual financial framework Payments 26,702 27,728 41,136 45,079 140,645

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 28,090 34,750 33,700 30,150 126,690

Payments (5) 17,530 21,157 3,090 33,067 103,844

TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING 3 Commitments =4+6 28,090 34,750 33,700 30,150 126,690

of the multiannual financial framework Payments =5+6 17,530 21,157 32,090 33,067 103,844

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

• TOTAL operational appropriations (all

operational headings)

Commitments (4) 28,090 34,750 33,700 30,150 126,690

Payments (5) 17,530 21,157 32,090 33,067 103,844

EN 40 EN

• TOTAL appropriations of an administrative nature financed

from the envelope for specific programmes (all operational

headings)

(6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under Headings 1

to 6 Commitments =4+6 28,090 34,750 33,700 30,150 126,690

of the multiannual financial framework (Reference

amount) Payments =5+6 17,530 21,157 32,090 33,067 103,844

Heading of multiannual financial framework 7 ‘Administrative expenditure’25

EUR million (to three decimal places)

DG: TAXUD Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 8,572 6,271 8,740 11,700 35,283

 Other administrative expenditure 0,600 0,300 0,306 0,312 1,518

TOTAL DG TAXUD Appropriations 9,172 6,571 9,046 12,012 36,801

TOTAL appropriations under HEADING 7 of the multiannual

financial framework

(Total

commitments

= Total

payments)

9,172 6,571 9,046 12,012 36,801

EUR million (to three decimal places)

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

25 The necessary appropriations should be determined using the annual average cost figures available on the appropriate BUDGpedia webpage.

EN 41 EN

TOTAL appropriations under HEADINGS 1 to 7 Commitments 37,262 41,321 42,746 42,162 163,491

of the multiannual financial framework Payments 26,702 27,728 41,136 45,079 140,645

3.2.2. Estimated output funded from operational appropriations (not to be completed for decentralised agencies)

Commitment appropriations in EUR million (to three decimal places)

Indicate

objectives and

outputs



Year 2024

Year 2025

Year 2026

Year 2027

Enter as many years as necessary to show the

duration of the impact (see Section1.6) TOTAL

OUTPUTS

Type26

Avera

ge

cost N

o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost Total

No

Total

cost

SPECIFIC OBJECTIVE No 127…

- Output

- Output

- Output

Subtotal for specific objective No 1

SPECIFIC OBJECTIVE No 2 ...

- Output

Subtotal for specific objective No 2

TOTALS

26 Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.). 27 As described in Section 1.3.2. ‘Specific objective(s)’

EN 42 EN

3.2.3. Summary of estimated impact on administrative appropriations

–  The proposal/initiative does not require the use of appropriations of an

administrative nature

–  The proposal/initiative requires the use of appropriations of an administrative

nature, as explained below

3.2.3.1. Appropriations from voted budget

VOTED APPROPRIATIONS Year Year Year Year TOTAL

2021 - 2027 2024 2025 2026 2027

HEADING 7

Human resources 8,572 6,271 8,740 11,700 35,283

Other administrative expenditure 0,600 0,300 0,306 0,312 1,518

Subtotal HEADING 7 9,576 6,571 9,046 12,012 36,801

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 9,576 6,571 9,046 12,012 36,801

The appropriations required for human resources and other expenditure of an administrative nature

will be met by appropriations from the DG that are already assigned to management of the action

and/or have been redeployed within the DG, together, if necessary, with any additional allocation

which may be granted to the managing DG under the annual allocation procedure and in the light of

budgetary constraints.

3.2.4. Estimated requirements of human resources

–  The proposal/initiative does not require the use of human resources

–  The proposal/initiative requires the use of human resources, as explained

below

3.2.4.1. Financed from voted budget

Estimate to be expressed in full-time equivalent units (FTEs)28

VOTED APPROPRIATIONS Year Year Year Year

2024 2025 2026 2027

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation Offices) 21 21 25 30

20 01 02 03 (EU Delegations) 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0

Other budget lines (specify) 0 0 0 0

• External staff (inFTEs)

28 Please specify below the table how many FTEs within the number indicated are already assigned to the

management of the action and/or can be redeployed within your DG and what are your net needs.

EN 43 EN

20 02 01 (AC, END from the ‘global envelope’) 12 23 40 60

20 02 03 (AC, AL, END and JPD in the EU Delegations) 0 0 0 0

Admin. Support

line

[XX.01.YY.YY]

- at Headquarters 0 0 0 0

- in EU Delegations 0 0 0 0

01 01 01 02 (AC, END - Indirect research) 0 0 0 0

01 01 01 12 (AC, END - Direct research) 0 0 0 0

Other budget lines (specify) - Heading 7 0 0 0 0

Other budget lines (specify) - Outside Heading 7 0 0 0 0

TOTAL 33 44 65 90

The additional resources mentioned above were already allocated during the adoption of the initial

CBAM Regulation. There are no changes to the HR establishment plan posts and external staff, except

for the correction of the number of establishment plan posts for 2026 (adjusted from 15 to 25 –

Clerical error in the previous LFS).

The staff required to implement the proposal (in FTEs):

To be covered by

current staff

available in the

Commission

services

Exceptional additional staff*

To be financed

under Heading 7

or Research

To be financed

from BA line

To be financed

from fees

Establishment

plan posts

N/A N/A N/A N/A

External staff

(CA, SNEs, INT)

N/A N/A N/A N/A

Description of tasks to be carried out by:

Officials and temporary staff The CBAM regulation requires the Commission to follow up with several delegated

and implementing acts once the CBAM regulation is adopted. Commission staff will

also be needed to review and assess the functioning of the CBAM system and to

implement the IT system.

External staff Many atsks can be carried out by external agents.

3.2.5. Overview of estimated impact on digital technology-related investments

Compulsory: the best estimate of the digital technology-related investments entailed

by the proposal/initiative should be included in the table below.

Exceptionally, when required for the implementation of the proposal/initiative, the

appropriations under Heading 7 should be presented in the designated line.

The appropriations under Headings 1-6 should be reflected as “Policy IT expenditure

on operational programmes”. This expenditure refers to the operational budget to be

used to re-use/ buy/ develop IT platforms/ tools directly linked to the implementation

EN 44 EN

of the initiative and their associated investments (e.g. licences, studies, data storage

etc). The information provided in this table should be consistent with details

presented under Section 4 “Digital dimensions”.

TOTAL Digital and IT appropriations

Year Year Year Year TOTAL

MFF

2021 -

2027 2024 2025 2026 2027

HEADING 7

IT expenditure (corporate) 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Policy IT expenditure on operational programmes

0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 0.000 0.000 0.000 0.000 0.000

3.2.6. Compatibility with the current multiannual financial framework

The proposal/initiative:

–  can be fully financed through redeployment within the relevant heading of the

multiannual financial framework (MFF)

–  requires use of the unallocated margin under the relevant heading of the MFF

and/or use of the special instruments as defined in the MFF Regulation

–  requires a revision of the MFF

Additional IT expenditures are needed to cover IT development needed to implement

changes related to implementation of the CBAM simplification procedures and

implement the IT tools supporting detection of the irregularities and limiting the risk

of fraud: 6.350M in 2025, 6.850M in 2026 and 5.750M in 2027 – in commitment

appropriations. In addition, 2M are needed on an annual basis to cover studies,

including to assess regularly the effectiveness of the CBAM as well as outreach

activities, including external communication and training sessions with stakeholders.

These costs were not covered in the previous LFS. The proposal requires transfering

up to 25M from Heading 4 (11.0301 – CCEI) to Heading 3 (09.200401 – CBAM).

3.2.7. Third-party contributions

The proposal/initiative:

–  does not provide for co-financing by third parties

–  provides for the co-financing by third parties estimated below:

Appropriations in EUR million (to three decimal places)

Year 2024

Year 2025

Year 2026

Year 2027

Total

Specify the co-financing body

TOTAL appropriations co-

financed

EN 45 EN

3.3. Estimated impact on revenue

–  The proposal/initiative has no financial impact on revenue.

–  The proposal/initiative has the following financial impact:

–  on own resources

–  on other revenue

–  please indicate, if the revenue is assigned to expenditure lines

EUR million (to three decimal places)

Budget revenue line:

Appropriations

available for the

current

financial year

Impact of the proposal/initiative[1]

Year 2026 Year

2027 Year

2028 Year 2029 Year 2030

Article 09 20 04 01 1,495 1,643 1,792 1,940 2,089

[1] As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net

amounts, i.e. gross amounts after deduction of 20% for collection costs.

For assigned revenue, specify the budget expenditure line(s) affected.

CBAM – 09 20 04 01

Other remarks (e.g. method/formula used for calculating the impact on revenue or

any other information).

Estimates on share of revenue affected was based on internal Commission

calculations using Customs import data and default values. These were applied on

revenue estimates from the Commission’s 2021 impact assessment, which stood at

approximately EUR 2.1 billion in 2030. Since less than 1% of emissions would not

be captured under the new de minimis threshold, the foregone implied revenue for

the year 2030 due to emissions not captured is estimated at approximately EUR

21,000,000.

4. DIGITAL DIMENSIONS

There are not changes in that Digital concepts and architecture approved by CBAM

Definitive system project charter, in terms of digital requirements, data used, digital

solution, reusability assessment and Measures to support digital implementation.

The only change is related to the Risk management, Circumvention monitoring

which was analyse and assessed and included in Project charter as place holder but

not included in the Project Charter estimates. The key objective of the Risk

management component is supporting detection of the irregularities and limiting the

risk of fraud

Also, the simplification changes do not result in a change of the digital solution

architecture, however, requires additional budget to implement the change to features

and services already build by CBAM.

EN 46 EN

4.1. Requirements of digital relevance

As shown in diagram abvoe , the CBAM Registry gets import information for the CBAM goods from the EU Customs systems either from the MS or via DG TAXUD, along with the importers customs identification and the Customs classification of the imported goods. The CBAM system makes in return the CBAM authorisations of the CBAM Declarants available to the National Customs Import Systems to enforce the CBAM regulation at the import clearance of the CBAM goods. The CBAM Information system exchanges as well risk management information with the EU Customs systems. The interface with the EU Customs Systems is a vital feed for the operation of CBAM as the whole concept of CBAM is to avoid double capture of information by requesting the CBAM Declarants to complement their imports with a report of the emission incurred during their production in third Countries. The “data provided once” is a basic principle of CBAM.

CBAM will also interact with the new CBAM Mechanism (IT systems or other means) of the National Competent Authorities to foster the integration of the national CBAM enforcement processes across the MS and the national processes for the collection of penalties and recovery information.

Another key new external system for CBAM is the Common Central Platform (CCP), the Information System by which the CBAM Declarants will purchase the CBAM certificates from the Member States. The price of the certificates will be set by the allowance price

EN 47 EN

defined in the ETS system. The CBAM Declarants will need to keep their CBAM accounts in an 80% balance on a quarterly basis to ensure that they are in position to surrender the required number of certificates for offsetting their declared emissions and emission prices already paid in third Countries. The Commission will re‑purchase the surplus certificates from the CBAM Declarants in name of the Member States. The Commission and the Member States must jointly establish and manage this platform, which is however outside the scope of the CBAM Registry. The interface with the CCP is vital for the CBAM Declarants to provision the necessary certificates in their CBAM accounts. The accounts and the certificates will be highly sensitive information.

The ETS system will simply set the selling price of the certificates.

The primary users of the CBAM Registry are the CBAM Declarants. DG TAXUD anticipates that they may amount to 200.000 in 2026 (following the adoption of the simplification the number of declarants will be reduced but it will be further extended by the CBAM extension for the downstream goods). They will use the CBAM Registry to declare the emission accrued on the production of their imported goods on a yearly basis (May of each year), to monitor the quarterly balance of their CBAM accounts in term of certificates versus declared imports and to interact with the National Customs Authorities during review of their CBAM declarations. The CBAM Declarants will first be vetted by the National Competent Authorities via the CBAM Registry and then be granted an authorisation to import CBAM goods and be given a CBAM account. The CBAM Declarants will then be able to declare annually their emissions in the CBAM Registry and to surrender the required certificates.

The Operators of the Installations producing the CBAM goods in the third countries will register on the CBAM Registry before entering the emission details of their products. The CBAM Declarants will be able to refer to the entries of the Operators to justify their reported emission. It is a significant measure to reduce the compliance burden of the CBAM Declarants and to improve the quality of the CBAM data. While there is no evidence to support an estimate at this stage, DG TAXUD guestimates the number of Operators at 50.000 in 2026.

The CBAM National Competent Authorities (NCA) will use the CBAM Registry to grant the access to the CBAM Declarants, to manage the CBAM Authorisations, to monitor the CBAM accounts and declarations and interact with the CBAM Declarants to ensure their compliance with the CBAM regulation. They are the single point of contact to the CBAM Declarants.

Other Authorities will be granted access to the CBAM Registry to contribute to the risk management and the enforcement from their respective areas of responsibilities. The CBAM Registry will coordinate and support the inter-agencies collaboration in fostering compliance. The National Customs Administrations will validate the CBAM Authorisation during the control of the import declarations using the replication and validation services of the CBAM Registry via the EU CSW-CERTEX.

The Commission will assign and maintain the CBAM accounts of the CBAM Declarants up to date in the CBAM Registry, combining the information from the imports received from National Customs Administrations, the emissions from the yearly declarations, the quantity of certificates, their purchase reported by the CCP, their yearly surrendering confirmed by the CBAM Declarant, and the re-purchase of unused certificates. The

EN 48 EN

Commission will use the CBAM Registry to monitor the imported goods and associated emissions, for the risk management, and particularly the risk of circumvention. The CBAM Registry will also offer a secure forum for the exchange of sensitive information between all Authorities having a responsibility in the enforcement of the CBAM regulation.

The access of all actors to the CBAM Registry via dedicated portals supported by a distributed access management across the stakeholders:

• The NCA will manage the access of the CBAM Declarants to the CBAM Declarant portal, using either national credentials already granted by the National Customs Administrations or an EU login one;

• The Commission will manage the access of the Operators of the third countries Installations, to the same name portal, using credentials granted by EU login. It remains to be clarified whether the Commission will rely on external trusted parties to delegate them the granting of the authorisation to access the CBAM Registry;

• The NCA, the Commission and other Authorities will each manage the access to their users.

The CBAM Core Registry depicts the automated processes that the Commission will operate to fulfil its obligations under the CBAM regulation, as summarised above. The Reference Data Management will be a key -office process ensuring the consistency and integrity of all automated processes serving the collaboration and cooperation between all stakeholders. Beyond the “simple” list of goods, of National Competent Authorities, and of the price of emission, they will list the specific parameters used to report emissions according to specific methodologies and the default value for the emissions as established. The default value is key for the plausibility validation of the declared emissions.

4.2. Data

CBAM will be processing following data assets

• CBAM Declarant Data. (Phase2)

• Operators of 3rd Countries and their Installations Data. (Phase2)

• CBAM Reference Data. (Phase2)

• CBAM Users’ Access Management Data. (Phase2)

• CBAM Declarant/ Importer Functions. (Phase2)

• CBAM EU Commission Authorities Functions. (Phase2)

• Operators of 3rd Countries Installations (O3CIs) for Phase2 & Accredited Verifiers

Functions (TBC Phase3).

• CBAM Declaration Data, Review, and Declaration Lifecycle Data. (Phase3)

• CBAM Imported Goods Data. (Phase3)

• CBAM Emissions & Calculations Data. (Phase3)

• CBAM Ledger (Registry) Data. (Phase3)

• CBAM Certificate Management Data. (Phase3)

• CBAM Non-Compliance Monitoring, Circumvention Investigation, and Risk

Management Data. (Phase3)

• CBAM Reporting, Dashboards, Notifications, and Document Management Data.

(Phase3)

• CBAM Secure Forum Data. (Phase3)

EN 49 EN

• National Competent Authorities Functions. (Phase3)

• CBAM Non-Compliance Monitoring, Circumvention Investigation, and Risk

Management Function. (Phase3)

Further details for each data asset can be found in the table below

CBAM Definitive Primary

Asset Description Relevant Business Component/ Processes Description

BAM Certificate

Management Data

CBAM Certificate Lifecycle Management provides information on certificates and

number of certificates processed, their value, and manages the certificate's lifecycle,

and for providing information for risk and non-compliance monitoring purposes.

CBAM Declarant Data

Declarant Authorisation & Declarant Replication & Validation Data.

Declarant Account & Account Management Data.

CBAM authorisation management in charge of lifecycle management of the CBAM

authorisation granted by the NCA to importers or indirect representatives.

Communicates the required information of the CBAM Declarant Account to

CBAM Authorisation Replication and Validation Services (ARVS), that maintains

the information on the CBAM Authorised Declarants to be provided to NCAs and

National Customs Competent Administrations (NCCA) in charge of assessing the

importer authorisations.

CBAM Declaration Data,

Review, and Declaration

Lifecycle Data.

Declaration Lifecycle Management & Declaration Reporting Data. CBAM Declaration Lifecycle (Declaration Creation, Imported Goods, Emissions,

Review, Finalisation or Rejection) Management & Reporting.

CBAM Emissions &

Calculations Data.

Calculation of CBAM Declarant imported goods emissions based on data obtained

per declarant, reference data, registry data (declarant's own values), Operators &

3rd Countries (verification report), etc.

CBAM Imported Goods

Data.

The NCA and Commission Portals feature interfaces that monitor the ingress of

SURV3 data (incl. identifying issues) and enable users to manually input data, via

file batch upload, for imported goods as well as data for inward processing goods.

This data will then undergo processing, be stored within the Portals, and

subsequently forwarded to the Registry Back End for consolidation.

CBAM Ledger (Registry)

Data.

Note: The exact data to be

stored in the Ledger is not

yet finalised. The main

concept is that the Ledger is

an immutable journal and

appropriate security

measures have been

addressed. This asset will be

re-assessed during P3.

Registry Ledger Account Processing & Transaction Data. CBAM Registry Ledger manages, accounts for, and registers journal entries of

Declarant data (incl. account number) and transactions between related CBAM

component relationships through an append-only data process and immutable data

store (incl. for declaration lifecycle management, authorisation & account

management, certificate management, risk & non-compliance monitoring, ARVS,

etc.).

CBAM Non-Compliance

Monitoring, Circumvention

Investigation, and Risk

Management Data.

CBAM information system used for tracking, monitoring, and enhancing potential

or confirmed cases of irregularities & non-compliance in CBAM scheme.

Identifying, monitoring, investigating, and reporting on circumvention and other

illegal practices in non-compliance with CBAM Regulation.

Risk Assessment (incl. results of declarations assessments) & management

component to identify & assess risks (e.g. risk events analysis, verification reports,

risk control results, etc.) relating to declaration review process & CBAM Registry

Back-End potential irregularities & circumventions (further investigation).

Integrates information and functionality between investigations, risk management,

and secure forum for respective activities.

EN 50 EN

CBAM Reference Data. Primary source for all CBAM reference data and ensures data consistency and

integrity across all CBAM components (directly or indirectly).

CBAM Reporting,

Dashboards, Notifications,

and Document

Management Data.

Critical tool for tracking and monitoring CBAM scheme and KPIs and relevant

business metrics collection and analysis.

Used to communicate business information to relevant users of CBAM system and

scheme; this includes the ability for replying to notifications where necessary/

required.

Used for the storage, retrieval, and management of documents affecting many

compartments across the CBAM system.

CBAM Secure Forum

Data.

Platform for ad hoc communication as well as sensitive information exchange

between all authorities responsible for CBAM regulation implementation (NCAs,

NCCAs, Commission, Other Authorities such as EPPO, OLAF etc.).

All other structured and/ or un-structured information/ data sourced and/ or

extracted from the CBAM system and stored and/ or processed in storage and

media locations external to the CBAM system.

CBAM Users’ Access

Management Data. Users’ (e.g., declarants, Member States Customs Authorities, EC Authorities, etc.)

access, login, and access management data to the CBAM system.

Operators of 3rd Countries

and their Installations

Data.

Allows operators of 3rd country installations producing CBAM applicable goods to

register/ de-register (e.g. cessation of operations) as CBAM operators and provide

relevant information regarding production processes/ methods, qualifying

parameters, emissions data, and verification reports, etc. The relevant verification report may be made available for use by CBAM

Declarants - this information includes confidential production and qualifying

parameters data that may not be available to Declarants but only EU Commission

and NCAs).

CBAM Declarant/

Importer Functions

Primary business functions performed by the Declarant/ trader relying on processes

executed/ initiated through the CBAM Declarant portal.

CBAM EU Commission

Functions Primary business functions performed by the European Commission relying on

processes executed/ initiated through the CBAM Commission portal.

CBAM Non-Compliance

Monitoring, Circumvention

Investigation, and Risk

Management Function

CBAM information system used for tracking, monitoring, and enhancing potential

or confirmed cases of irregularities & non-compliance in CBAM scheme.

National Competent

Authorities Functions

Primary business functions performed by member state’s national competent

authorities (NCAs/ NCCAs) relying on processes executed/ initiated through the

CBAM NCA portal.

Operators of 3rd Countries

Installations & Accredited

Verifiers Functions

Primary business functions performed by 3rd Country Operators & Installations and

Accredited Verifiers (TBC) relying on processes executed/ initiated through the

CBAM 3rd Country Operators & Installations portal.

4.3. Digital solutions

EN 51 EN

CBAM Registry High Level architecture will be made of 3 layers:

• The portal layer offering different portals for each of the user communities of the

CBAM Registry: CBAM Declarants, Operators of the third countries Installations,

CBAM National Competent Authorities, the Commission, The National Customs

Administrations, OLAF, and other EC services;

• The User Access Management layer: to manage the Authentication and Authorisation

of the users of the CBAM Registry. The National Competent Authorities will need to

provide and manage the access of the CBAM Declarants (expected to be above

200.000 parties in 2026) while the Commission will do the same for the third

countries Operators (estimated at 50.000 parties in 2026) each MS and EU

administrations being in charge of the access of its own users;, each MS and EU

administrations being in charge of the access of its own users;

• The Back End: to support all data and rule management required for CBAM as well as

all interactions with external systems. To be noted that: to support all data and rule

management required for CBAM as well as all interactions with external systems. To

be noted that:

 CBAM will implement numerous workflows, notifications, and exchanges of

information across the Commission, the National Competent Authorities and

EN 52 EN

4.4. Interoperability assessment

the CBAM Declarants, in particular in the areas of declaration submission,

review (including risk assessment);

 The management of the Declarant accounts, the management CBAM

certificates (potentially financial assets), the risk management and the secure

exchange of information have high security requirements.

CBAM is cross border by design as it supports the CBAM lifecycle across the EU, and in

particular the orchestration of the Risk Assessment, review of the CBAM Declarations

across all NCA and the Commission.

Collaboration across National Customs systems will be ensured, by leveraging the

Commission’s IT services and interfaces (such as SURV3, EU CSW - CERTEX), as well

as new components, specifically designed for CBAM purposes.

The CBAM Registry has been designed to support interoperability by emphasizing use on

openness, modularity, decoupling and robust interfaces. It will interact with the CBAM

national systems, with the Common Central Platform, the EU Customs systems from DG

TAXUD and the National Customs Administrations, with the other DG’s systems via open

interfaces

The CBAM Central Repository will use the existing interfaces of the EU Customs Systems

managed by DG TAXUD and will define dedicated formats for the Customs Import and

Inward Processing records to be provided by the National Customs Administrations. The

new interfaces with the National Customs Systems will be published early 2024 to allow

the National Customs Administrations enough lead time to prepare their systems

accordingly.

The S2S interface between the CBAM Registry and the CCP will be based on structured

messages exchange and be available early 2024 to allow enough lead time for both the

CBAM Registry and the CCP to integrate their respective interfaces by mid-2025.

The S2S interface between the CBAM Registry and the CBAM National Systems (to be

developed by the MS) will be based on structured message exchanges and also be made

available early 2024.

The S2S interface with the systems of the other EU Authorities will be specified and

developed on a bilateral basis during the elaboration and build of the CBAM Registry.

All these interfaces will be structured messages based and will comply as far as possible

with the EUCDM and with the UCC Annex B. The A2B and B2B specifications will be

referred in a CBAM Implementing Act

Reusability Constraints

The reusability is at the very heart of the architecture principles adopted for the CBAM

Central Register. There are two sides to the reusability: use of external services by the

CBAM Registry and re-use components in the build of the CBAM Registry.

Reusability from DG TAXUD services and components

EN 53 EN

The CBAM Registry will use the EU Customs Services offered by DG TAXUD out of the

box to:

• retrieve the EORI information of the trader;

• get the customs import records available from Surveillance 3;

• get the CBAM goods from the TARIC system;

• offer the CBAM Authorisations Replication and Validation service to the National

Customs Systems via the EU CSW-CERTEX and;

• exchange secure information with the CRMS2 system.

The user access management of the portals of the CBAM Registry will be entrusted to

UUM&DS, allowing the willing MS to re-use the Customs credentials of the CBAM

Declarants to provide them access to the CBAM Declarant portal and the Commission (or

trusted third parties) to grant access right to the Operators of the third countries Installations

to their EU Login authentication credentials.

The CBAM Registry will reuse several technology components of the DG TAXUD and

Corporate IT landscape without compromising its compliance with the floatability principle

spelt out in the Architecture Overview in appendix 2, namely:

• The DG TAXUD TSOAP middleware architecture which will be reused in each

of the CBAM Registry compartments;

• The monitoring and auditing COTS Elk and Kafka;

• The sources of the Customs application framework management (TATAFng) of

DG TAXUD;

• The documentation and source code of the Customs Decision Management

System of DG TAXUD for the built of the CBAM Authorisation system;

• The documentation and source code of the Customer Reference System of DG

TAXUD to provision the CBAM Authorisations to the National Customs

Systems for their control during the import clearance;

• The documentation and source code of the Customs Risk Management System 2

(CRMS2) of DG TAXUD to provision the Secure Forum for Exchange of

Information;

• The DG TAXUD TEMPO methodology, including PM²;

• The 2 Data Centres of DG TAXUD for the testing, integration and for as long as

the CBAM Registry operation is entrusted to DG TAXUD, along with their

firewalling, Active-Active clustering, the load balancing and the 2 DC Active-

Passive to ensure the scalability, High Availability, Disaster Recovery, some of

the security needed by the CBAM Registry.

To be noted that DG TAXUD has followed all recommendations from DIGIT since 2014

when designing Business Application Services, Data Services and Utility Services for its

generation of SOA applications.

Reusability from EU corporate services and components

The CBAM Registry will use EU Login for the authentication of the CBAM declarants of

the MS being UUM&DS type D, of the Operators of the third Countries Installations and

all officials of the National Competent Authorities, of the Commission, of the National

Customs Administration and other Commission services. The CBAM Registry will use the

Customs eIDAS eID network for the authentication of the CBAM Declarants from the MS

EN 54 EN

4.5. Measures to support digital implementation

Deployment in two phases/parts of the CBAM Registry

UUM&DS type A, B & C.

The CBAM Registry will use UUM&DS for the authorisation of all its users.

A migration from UUM&DS to EU Access will be considered when all functionalities of

UUM&DS will be offered by EU Access, including the support of the Customs eIDAS eID

network.

The CBAM Registry will make available the CBAM public information on Europa.

In addition, DG TAXUD is keen to maximize the re-use of Corporate services and

components that would meet some of the CBAM requirements, de-risk its timely

deployment and secure the quality of its operation while lowering its CAPEX and OPEX.

The CBAM regulation defines the deployment of the CBAM Registry in two periods declined in 3 consecutive phases:

• Period perspective: a progressive deployment during a Transitional Period from the Q4 2023 until the Q4 2025, followed by a Definitive Period from Q1 2026.

 During the Transitional Period, the CBAM importers report the emission of their imported goods quarterly but do not have to purchase and surrender certificates. It is the running in period of the CBAM scheme.

 During the Definitive Period, starting on 01 January 2026, the CBAM Declarants must be authorised, they declare their emissions once per year, they purchase certificates to keep their CBAM account at minimum 80% balance between their emissions and the purchased certificates, and they surrender their certificates with their yearly declarations.

• Phase & Part perspective:

 CBAM Phase 1: the “CBAM reports” by the importers of CBAM goods (so called Part 1), to be used during the whole Transitional Period as from Q4 2023 (out of scope of the Project Charter);

 CBAM Phase 2: the “CBAM reports” provided by the importers of CBAM goods (Part 1), the CBAM Declarant Authorisation and the registration of the Operators of third countries Installations (so called Part 2) as from 31 December 2024 in anticipation of the Definitive Period;

 CBAM Phase 3: The Part 2 augmented with the CBAM declarations and certificates along with the full CBAM account management (so called Part 3) as from the start of the Definitive Period but without Part 1 “CBAM Reports” as from the end of the Transitional Period 31 December 2025.

EN 55 EN

The CBAM Phase 1 (implementation of CBAM Part 1 and its operation from Q4 2023 until end 2025 is entirely covered by the Project Charter of the Transitional Period

The two figures below illustrate the approach to deliver the full scope of the Definitive System in two phases, depicting the user communities, the external systems at play and the main entities being managed in the scope of the respective phases. Refer to the next section for the definition of the external systems and entities.

CBAM Part 2 Scope: on top of Part 1, The “CBAM reports” by the importers of CBAM goods, comes the Part 2 “CBAM Authorisation and Installations” (both in green in the following diagrams), which will enter in operation on 31 December 2024 as mandated by the CBAM regulation. Both Part 1 and Part 2 will then be further maintained and evolved during the remaining of the Transitional Period. The “CBAM Authorisation and Installation” will be integrated in the CBAM Definitive System while the “CBAM reports” will be phased out at the end of the Transitional Period. The Part 1 and Part 2 interface the CBAM Registry with the National Customs Import Systems, with the National Customs Inward Processing Systems and the supporting EU Customs systems of DG TAXUD to foster compliance at minimal burden for trade. CBAM Part 2 comes in anticipation of the Definitive System by delivering its first component.

The CBAM Phase 2 Timeline: It starts on the 31 December 2024 and ends on the 31 December 2025 with the start of the Definitive Period. The user community is extended to the Operators of the Installations in the third countries while the CBAM Declarants will need to obtain the required authorisations for the Definitive Period.

EN 56 EN

EN 57 EN

CBAM Part 3 Scope: The “CBAM Declarations, Accounts and Risk Management” part (in purple in the following diagram), will enter in operations at the start of the Definitive Period scheduled for the 1 January 2026. It constitutes the core of the CBAM definitive system. CBAM Part 3 also includes the interfaces with the National Import Systems for the CBAM Authorisations via the EU CSW-CERTEX, the Common Central Platform for the purchasing of CBAM Certificates, ETS, OLAF, and the Systems of the National Competent Authorities. Furthermore, it adds the CBAM Certificates capabilities to the CBAM Registry as well as all the Risk Management ones. As the CBAM Certificates and Risk Management modules handle confidential information and monitor cases of circumvention and non-compliance, CBAM Part 3 manages sensitive information and requires highly secure processes. This part will be further maintained and evolved during the Definitive Period.

The CBAM Phase 3 Timeline: It starts on the 1 January 2026 and matches with the Definitive Period. During this phase, only the parts 2 & 3 of CBAM will operate in parallel and in close interaction, as the Part 1 was specific for the Transitional Period and is phased out. The user community is extended to the National Customs Administrations

CBAM Part 3 Scope: The “CBAM Declarations, Accounts and Risk Management” part (in purple in the following diagram), will enter in operations at the start of the Definitive Period scheduled for the 1 January 2026. It constitutes the core of the CBAM definitive system. CBAM Part 3 also includes the interfaces with the National Import Systems for the CBAM Authorisations via the EU CSW-CERTEX, the Common Central Platform for the purchasing of CBAM Certificates, ETS, OLAF, and the Systems of the National Competent Authorities. Furthermore, it adds the CBAM Certificates capabilities to the CBAM Registry as well as all the Risk Management ones. As the CBAM Certificates and Risk Management modules handle confidential information and monitor cases of circumvention and non-compliance, CBAM Part 3 manages sensitive information and requires highly secure processes. This part will be further maintained and evolved during the Definitive Period.

The CBAM Phase 3 Timeline: It starts on the 1 January 2026 and matches with the Definitive Period. During this phase, only the parts 2 & 3 of CBAM will operate in parallel and in close interaction, as the Part 1 was specific for the Transitional Period and is phased out. The user community is extended to the National Customs Administrations.

EN 58 EN

CBAM Phase 3 - High Level Architecture

EN EN

EUROPEAN COMMISSION

Brussels, 26.2.2025

COM(2025) 87 final

ANNEXES 1 to 2

ANNEXES

to the

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EU) 2023/956 as regards simplifying and strengthening the

carbon border adjustment mechanism

{SWD(2025) 58 final}

EN 1 EN

ANNEX I

Annex IV is amended as follows:

(1) in point 4, the third sentence is deleted.

(2) point 4.1 is amended as follows:

(a) the fourth sentence is replaced by the following:

‘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 ten exporting countries with the highest emission intensities for which

reliable data can be applied for that type of goods.’;

(b) the fifth sentence is deleted;

(3) in point 7, the second paragraph is replaced by the following:

‘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.’

EN 2 EN

ANNEX II

The following Annex VII is added:

‘ANNEX VII

Threshold referred to in Article 2(3a)

1. The threshold referred to in Article 2(3a) shall be set at 50 tonnes of net mass.

2. For determining the threshold, the following methodology shall be applied:

̅ ∑

= × _( > ̅)

≥ %

Where:

– ̅ is the mass-threshold in tonnes allowing to capture a given target share of

emissions;

– Annual emissions per importer; , = ∑ , =1 ;

– , is the imported volume in tonnes by importer of the CN code ;

– is the number of CN codes imported by importer among the four sectors

considered (aluminium, cement, fertilisers, iron and steel);

– is the emission intensity for CN code 1;

– : the total emissions in CO2 of the four CBAM sectors considered,

that is the sum of corresponding emissions for all importers: = ∑

=1 , where is the number of importers;

– = ∑ , =1 : the total volume in tonnes of CBAM goods imported by importer ;

– 1( > ̅) is an indicator function equal to 1 when > ̅ (that is, when an

importer is importing volumes higher than the mass-threshold ̅), 0 otherwise.

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 level of 99% of the embedded emissions as referred to in Article 2(3a)

of this Regulation.

For simplicity, the threshold shall be rounded to the nearest ten.

By July of each calendar year, the Commission shall, based on import data covering

a reference period of 12 months preceding the month2 of this assessment, assess

whether the value derived from the methodology deviates by more than 5 tonnes

from the threshold laid down in point 1.’

1 The emission intensities are based on default values (without mark-up) for emissions published for the

transitional period. For cement and fertiliser products, direct emissions and indirect emissions are considered; for

aluminium and iron and steel products, only direct emissions are considered. For future updates of the threshold,

the default values shall be set in accordance with the methods set out in Annex IV without the mark-up as referred

to in Section 4.1 of Annex IV. 2 For the purposes of establishing the threshold referred to under point 1, import volumes by importer were

calculated based on import data for the period of 1 October 2023 to 30 September 2024.

    Resolutsiooni liik: Riigikantselei resolutsioon Viide: Kliimaministeerium /  / ; Riigikantselei /  / 2-5/25-00509

Resolutsiooni teema: Süsiniku piirimeetme lihtsustamise määrus

Adressaat: Kliimaministeerium Ülesanne: Tulenevalt Riigikogu kodu- ja töökorra seaduse § 152` lg 1 p 2 ning Vabariigi Valitsuse reglemendi § 3 lg 4 palun valmistada ette Vabariigi Valitsuse seisukoha ja otsuse eelnõu järgneva algatuse kohta, kaasates seejuures olulisi huvigruppe ja osapooli:

- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism, COM(2025) 87.

EISi toimiku nr: 25-0087

Tähtaeg: 14.04.2025

Adressaat: Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Regionaal- ja Põllumajandusministeerium, Välisministeerium Ülesanne: Palun esitada oma sisend Kliimaministeeriumile seisukohtade kujundamiseks antud eelnõu kohta (eelnõude infosüsteemi (EIS) kaudu).

Tähtaeg: 04.04.2025

Lisainfo: Eelnõu on kavas arutada valitsuse 24.04.2025 istungil ja Vabariigi Valitsuse reglemendi § 6 lg 6 kohaselt sellele eelneval nädalal (16.04.2025) EL koordinatsioonikogus. Esialgsed materjalid EL koordinatsioonikoguks palume esitada hiljemalt 14.04.2025.

Kinnitaja: Merli Vahar, Euroopa Liidu asjade direktori asetäitja Kinnitamise kuupäev: 24.03.2025 Resolutsiooni koostaja: Elen Nurme [email protected], 693 5201  

.

20.03.2025

Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as

regards simplifying and strengthening the carbon border adjustment mechanism, COM(2025) 87

Otsuse ettepanek koordinatsioonikogule

Kujundada seisukoht

Kaasvastutaja sisendi tähtpäev 04.04.2025

KOKi esitamise tähtpäev 16.04.2025

VV esitamise tähtpäev 24.04.2025

Peavastutaja: Kliimaministeerium

Kaasvastutajad: Rahandusministeerium, Majandus- ja Kommunikatsiooniministeerium, Regionaal- ja Põllumajandusministeerium, Välisministeerium

Seisukoha valitsusse toomise alus ja põhjendus

Algatuse reguleerimisala nõuab vastavalt Eesti Vabariigi põhiseadusele seaduse või Riigikogu otsuse vastuvõtmist, muutmist või kehtetuks tunnistamist (RKKTS § 152¹ lg 1 p 1);

Algatuse vastuvõtmisega kaasneks oluline majanduslik või sotsiaalne mõju (RKKTS § 152¹ lg 1 p 2);

Sisukokkuvõte

Komisjon avaldas 26.02 süsinikupiirimeetme lihtsustamise ettepaneku. Selle peamised muudatused näevad ette väikesemahuliste importijate vabastamise süsinikupiirimeetme kohustustest, sh peamiselt VKEde ja eraisikute, kes toovad väikestes kogustes piirimeetme alla kuuluvaid kaupu. Muudatus kehtestab uue aastase künnise - 50 tonni importija kohta, mis vabastab ligikaudu 182 000 (90%) importijat piirimeetme kohustustest, kuid katab siiski üle 99% heitmetest.

Muudatus lihtsustab ka reegleid piirimeetme alla jäävatele ettevõtetele, sh muudetakse deklarantide autoriseerimist, heitmete arvutamist ja vähendatakse aruandluskohustusi.

2

Lisaks pakutakse meetmeid, mis muudavad piirimeetme toimimise tõhusamaks, tugevdavad sätteid, mis aitavad kuritarvitamise vastu kindlustada ning reeglitest kõrvalehoidmist vältida.

Kas EL algatus reguleerib karistusi või haldustrahve? Ei

Kas nähakse ette uue asutuse loomine (järelevalvelised või muud asutused)? Ei

Kas lahenduse rakendamine vajab IT-arendusi? Ei

Eesmärgid

1.Eesmärk - Vähendada ettevõtete halduskoormust, lihtsustades deklarantide autoriseerimist ja aruandluskohustusi. Vabastada väiksemad ettevõtted piirimeetme kohustustest.

Mõju ja sihtrühm

Mõju valdkonnad

Majandus

Halduskoormus

Kas lahendusega kaasneb mõju halduskoormusele? Jah

Kas ettevõtetele halduskoormus: Kahaneb

Ettevõtete infokohustus: Väheneb

Kas avaliku sektori töökoormus: Kahaneb

Avaliku sektori asutuste infokohustus: Peale muudatuste jõustumist peaks ka avaliku sektori töökoormus vähenema

Keskkond

Kliimamuutused

Sihtrühm: Kogu elanikkond

Mõju sihtrühmale: Väiksemahuline mõju võib meetmetel olla kliimamuutustele, kuna 90% importijatest vabastatakse piirimeetme kohustustes, kuid ettepaneku kohaselt ei oma see suurt mõju heitkogustele.

Kaasamine

Kaasata sektoreid ja ettevõtteid, kes kuuluvad täna süsiniku piirimeetme alla. Kaasata ka keskkonna- ja ettevõtlusorganisatsioone