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CBAM Regulation In force since 1 October 2023

Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
32023R0956 · official text on EUR-Lex

Articles

Chapter I SUBJECT MATTER, SCOPE AND DEFINITIONS

• Article 1 — Subject matter
• Article 2 — Scope
• Article 3 — Definitions

Chapter II OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS

• Article 4 — Importation of goods
• Article 5 — Application for authorisation
• Article 6 — CBAM declaration
• Article 7 — Calculation of embedded emissions
• Article 8 — Verification of embedded emissions
• Article 9 — Carbon price paid in a third country
• Article 10 — Registration of operators and of installations in third countries

Chapter III COMPETENT AUTHORITIES

• Article 11 — Competent authorities
• Article 12 — Commission
• Article 13 — Professional secrecy and disclosure of information
• Article 14 — CBAM registry
• Article 15 — Risk analysis
• Article 16 — Accounts in the CBAM registry
• Article 17 — Authorisation
• Article 18 — Accreditation of verifiers
• Article 19 — Review of CBAM declarations

Chapter IV CBAM CERTIFICATES

• Article 20 — Sale of CBAM certificates
• Article 21 — Price of CBAM certificates
• Article 22 — Surrender of CBAM certificates
• Article 23 — Repurchase of CBAM certificates
• Article 24 — Cancellation of CBAM certificates

Chapter V RULES APPLICABLE TO THE IMPORTATION OF GOODS

• Article 25 — Rules applicable to the importation of goods

Chapter VI ENFORCEMENT

• Article 26 — Penalties
• Article 27 — Circumvention

Chapter VII EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE

• Article 28 — Exercise of the delegation
• Article 29 — Committee procedure

Chapter VIII REPORTING AND REVIEW

• Article 30 — Review and reporting by the Commission

Chapter IX COORDINATION WITH FREE ALLOCATION OF ALLOWANCES UNDER THE EU ETS

• Article 31 — Free allocation of allowances under the EU ETS and obligation to surrender CBAM certificates

Chapter X TRANSITIONAL PROVISIONS

• Article 32 — Scope of the transitional period
• Article 33 — Importation of goods
• Article 34 — Reporting obligation for certain customs procedures
• Article 35 — Reporting obligation

Chapter XI FINAL PROVISIONS

• Article 36 — Entry into force