Article 26 › 3
CBAM
The payment of the penalty in accordance with paragraphs 1 and 1a shall not release the authorised CBAM declarant from the obligation to surrender the outstanding number of CBAM certificates in a given year.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as consolidated on 2025-10-20; changes after this date are not shown.