Article 34 › 2 CBAM — REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF…

Article 34 › 2

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

The reporting obligation referred to in Article 35 of this Regulation shall not apply to the import of: (a) processed products resulting from the outward processing procedure as referred to in Article 259 of Regulation (EU) No 952/2013; (b) goods qualifying as returned goods in accordance with Article 203 of Regulation (EU) No 952/2013.

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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.