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Article 25a › 4

CBAM
REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance) · European Union

For the purpose of determining whether an importer has exceeded the single mass-based threshold, a competent authority shall disregard a practice, arrangement or a series thereof which has been put into place for the main purpose or one of the main purposes of falling below the single mass-based threshold and which is non-genuine.

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