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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)

regulation · European Union · 32023R0956

363 provisions · cited by 4 instruments we hold

Defined terms · All instruments · Internet · carbon · climate change · competition · consumption · contract · credit · data transmission

1 Subject matter
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2 Scope
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2a De minimis exemption
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3 Definitions
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4 Importation of goods
5 Application for authorisation
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6 CBAM declaration
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7 Calculation of embedded emissions
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8 Verification of embedded emissions
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9 Carbon price paid in a third country
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10 Registration of operators and of installations in third countries
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10a Registration of accredited verifiers
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11 Competent authorities
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12 Commission
13 Professional secrecy and disclosure of information
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14 CBAM registry
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15 Risk analysis
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16 Accounts in the CBAM registry
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17 Authorisation
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18 Accreditation of verifiers
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19 Review of CBAM declarations
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20 Sale of CBAM certificates
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21 Price of CBAM certificates
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22 Surrender of CBAM certificates
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23 Repurchase of CBAM certificates
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24 Cancellation of CBAM certificates
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25 Rules applicable to the importation of goods
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25a Monitoring and enforcement of the single mass-based threshold
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26 Penalties
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27 Circumvention
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28 Exercise of the delegation
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29 Committee procedure
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30 Review and reporting by the Commission
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31 Free allocation of allowances under the EU ETS and obligation to surrender CBAM certificates
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32 Scope of the transitional period
33 Importation of goods
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34 Reporting obligation for certain customs procedures
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35 Reporting obligation
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36 Entry into force
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I List of goods and greenhouse gases
II List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)
III Third countries and territories outside the scope of this Regulation for the purpose of Article 2
IV Methods for calculating embedded emissions for the purpose of Article 7
V Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
VI Verification principles and content of verification reports for the purpose of Article 8
VII The single mass-based threshold