(b)

paragraph 2 is replaced by the following: ‘2. From 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year determined by reference to either of the following: For the purpose of this paragraph, the adjustment for free allocation referred to in Article 31 shall be taken into account.’ ; default values in accordance with the methods set out in Annex IV without the mark-up as referred to in point 4.1 of that Annex; or the number of CBAM certificates surrendered in accordance with paragraph 1 for the calendar year preceding the year of the surrender, provided that the customs declaration for the import of goods refers to the same goods by CN code and countries of origin as the CBAM declaration submitted in the calendar year preceding the current year.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.