Article 24 — Cancellation of CBAM certificates

1. On 1 November 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. 2. By way of derogation from paragraph 1, on 1 November 2027, the Commission shall cancel any CBAM certificates purchased in respect of the embedded emissions for the year 2026. Those CBAM certificates shall be cancelled without any compensation. 3. Where the number of CBAM certificates to be surrendered is contested in a pending dispute in a Member State, the Commission shall suspend the cancellation of the CBAM certificates to the extent corresponding to the disputed amount. The competent authority of the Member State where the authorised CBAM declarant is established shall communicate without delay any relevant information to the Commission.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09