Recital 32

(32) Importers other than authorised CBAM declarants that have exceeded the single mass-based threshold should be subject to a penalty provided in Article 26(2a). For that purpose, the entirety of the emissions embedded in the goods imported by such an importer without authorisation in the relevant calendar year should be taken into account. It is appropriate to provide that the payment of the penalty releases the importer from the obligation to submit a CBAM declaration and surrender CBAM certificates in respect of those imports. In order to take into account a minor infringement or its unintentional nature, the competent authorities should be able to impose a lower penalty where the single mass-based threshold has been exceeded by no more than 10 % of that threshold or where the importer has provisionally continued to import goods and its application for the status of authorised CBAM declarant has been refused.

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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.