(b)

Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (Text with EEA relevance) · European Union

paragraph 2 is replaced by the following: ‘2. The number of CBAM certificates subject to repurchase as referred to in paragraph 1 shall be limited to the total number of CBAM certificates that the authorised CBAM declarant had an obligation to purchase pursuant to Article 22(2) during the calendar year of the purchase of the CBAM certificates. Where an authorised CBAM declarant who has been purchasing CBAM certificates in a calendar year on the basis of an expectation of exceeding the single mass-based threshold does not exceed such a threshold, all those CBAM certificates shall be repurchased upon request of the authorised CBAM declarant pursuant to paragraph 1 of this Article.’ ;

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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.