27.1.2023 |
EN |
Official Journal of the European Union |
C 32/320 |
P9_TA(2022)0248
Carbon border adjustment mechanism ***I
Amendments adopted by the European Parliament on 22 June 2022 on the proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism (COM(2021)0564 — C9-0328/2021 — 2021/0214(COD)) (1)
(Ordinary legislative procedure: first reading)
(2023/C 32/13)
Amendment 1
Proposal for a regulation
Recital 1
Text proposed by the Commission |
Amendment |
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Amendment 2
Proposal for a regulation
Recital 2
Text proposed by the Commission |
Amendment |
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Amendment 3
Proposal for a regulation
Recital 5
Text proposed by the Commission |
Amendment |
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Amendment 4
Proposal for a regulation
Recital 6
Text proposed by the Commission |
Amendment |
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Amendment 5
Proposal for a regulation
Recital 7 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 6
Proposal for a regulation
Recital 8
Text proposed by the Commission |
Amendment |
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Amendment 7
Proposal for a regulation
Recital 9
Text proposed by the Commission |
Amendment |
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Amendment 8
Proposal for a regulation
Recital 10
Text proposed by the Commission |
Amendment |
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Amendment 9
Proposal for a regulation
Recital 11 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 10
Proposal for a regulation
Recital 12
Text proposed by the Commission |
Amendment |
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Amendment 11
Proposal for a regulation
Recital 13
Text proposed by the Commission |
Amendment |
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Amendment 12
Proposal for a regulation
Recital 13 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 13
Proposal for a regulation
Recital 15
Text proposed by the Commission |
Amendment |
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Amendment 14
Proposal for a regulation
Recital 15 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 15
Proposal for a regulation
Recital 17
Text proposed by the Commission |
Amendment |
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Amendment 16
Proposal for a regulation
Recital 19
Text proposed by the Commission |
Amendment |
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Amendment 17
Proposal for a regulation
Recital 20
Text proposed by the Commission |
Amendment |
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Amendment 18
Proposal for a regulation
Recital 21
Text proposed by the Commission |
Amendment |
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Amendment 19
Proposal for a regulation
Recital 23
Text proposed by the Commission |
Amendment |
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Amendment 20
Proposal for a regulation
Recital 23 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 21
Proposal for a regulation
Recital 24
Text proposed by the Commission |
Amendment |
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Amendment 22
Proposal for a regulation
Recital 26
Text proposed by the Commission |
Amendment |
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Amendment 23
Proposal for a regulation
Recital 29
Text proposed by the Commission |
Amendment |
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Amendment 24
Proposal for a regulation
Recital 30
Text proposed by the Commission |
Amendment |
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Amendment 25
Proposal for a regulation
Recital 32
Text proposed by the Commission |
Amendment |
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deleted |
Amendment 26
Proposal for a regulation
Recital 33
Text proposed by the Commission |
Amendment |
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Amendment 27
Proposal for a regulation
Recital 34
Text proposed by the Commission |
Amendment |
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Amendment 28
Proposal for a regulation
Recital 36
Text proposed by the Commission |
Amendment |
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Amendment 29
Proposal for a regulation
Recital 40
Text proposed by the Commission |
Amendment |
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Amendment 30
Proposal for a regulation
Recital 45
Text proposed by the Commission |
Amendment |
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Amendment 31
Proposal for a regulation
Recital 46 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 32
Proposal for a regulation
Recital 49
Text proposed by the Commission |
Amendment |
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Amendment 34
Proposal for a regulation
Recital 51
Text proposed by the Commission |
Amendment |
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deleted |
Amendment 35
Proposal for a regulation
Recital 51 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 36
Proposal for a regulation
Recital 52
Text proposed by the Commission |
Amendment |
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Amendment 37
Proposal for a regulation
Recital 52 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 38
Proposal for a regulation
Recital 53 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 39
Proposal for a regulation
Recital 54 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 40
Proposal for a regulation
Recital 55
Text proposed by the Commission |
Amendment |
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Amendment 41
Proposal for a regulation
Recital 57 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 42
Proposal for a regulation
Recital 59
Text proposed by the Commission |
Amendment |
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Amendment 43
Proposal for a regulation
Recital 61
Text proposed by the Commission |
Amendment |
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Amendment 44
Proposal for a regulation
Recital 61 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 45
Proposal for a regulation
Article 1 — paragraph 1
Text proposed by the Commission |
Amendment |
1. This Regulation establishes a carbon border adjustment mechanism (the ‘CBAM’) for addressing greenhouse gas emissions embedded in the goods referred to in Annex I, upon their importation into the customs territory of the Union, in order to prevent the risk of carbon leakage. |
1. This Regulation establishes a carbon border adjustment mechanism (the ‘CBAM’) for addressing greenhouse gas emissions embedded in the goods referred to in Annex I, upon their importation into the customs territory of the Union, in order to reduce global carbon emissions and support the implementation of the goals of the Paris Agreement by preventing any potential risk of carbon leakage from the Union and incentivise the reduction of emissions in third countries . For that purpose, the CBAM aims to equalise carbon pricing for imports and domestic products that are within the scope of this Regulation. |
Amendment 46
Proposal for a regulation
Article 1 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The mechanism will progressively become an alternative to the mechanisms established under Directive 2003/87/EC to prevent the risk of carbon leakage, notably the allocation of allowances free of charge in accordance with Article 10a of that Directive. |
3. The mechanism is set to progressively replace the mechanisms established under Directive 2003/87/EC to prevent the risk of carbon leakage, notably the allocation of allowances free of charge in accordance with Article 10a of that Directive. |
Amendment 47
Proposal for a regulation
Article 2 — paragraph 1 a (new)
Text proposed by the Commission |
Amendment |
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1a. By 1 January 2030 this Regulation shall apply to all sectors covered by Directive 2003/87/EC. |
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The Commission is empowered to adopt a delegated act in accordance with Article 28 supplementing this Regulation by establishing a timeline for the gradual inclusion of all goods under the sectors covered by Directive 2003/87/EC. The Commission shall give priority in that delegated act to goods that are most exposed to carbon leakage and are most carbon intensive. That delegated act shall be adopted by 30 June 2025. |
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The Commission is empowered to adopt a delegated act in accordance with Article 28 supplementing Annex I by adding all goods under the sectors covered in the EU ETS. |
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By… [three years after the date of entry into force of this Regulation] the Commission shall adopt a delegated act in accordance with Article 28 supplementing Annex I by adding downstream products of the goods listed in Annex I. Those downstream products shall contain a significant share of at least one of the goods listed in Annex I. |
Amendment 48
Proposal for a regulation
Article 2 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The Commission is empowered to adopt implementing acts in order to determine the conditions for applying the CBAM to goods referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
6. The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to supplement this Regulation by setting out the conditions for applying the CBAM to goods referred to in paragraph 2. |
Amendment 49
Proposal for a regulation
Article 2 — paragraph 7 — point b
Text proposed by the Commission |
Amendment |
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Amendment 50
Proposal for a regulation
Article 2 — paragraph 7 — point e
Text proposed by the Commission |
Amendment |
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Amendment 51
Proposal for a regulation
Article 2 — paragraph 8
Text proposed by the Commission |
Amendment |
8. A third country or territory satisfying the conditions set out in paragraph 7, points (a) to (f), shall be listed in Annex II, Section B, of this Regulation, and shall submit two reports on the fulfilment of the conditions pursuant to paragraph 7, points (a) to (f), one before 1 July 2025 and another before 1 July 2029. By 31 December 2025 and by 31 December 2029, the Commission shall assess, notably on the basis of the roadmap pursuant to paragraph 7, point (c), and the reports received from the third country or territory, whether that third country or territory continues to respect the conditions set out in paragraph 7. |
8. A third country or territory satisfying the conditions set out in paragraph 7, points (a) to (f), shall be listed in Annex II, Section B, of this Regulation, and shall submit three comprehensive reports on the fulfilment of the conditions pursuant to paragraph 7, points (a) to (f), one before 1 July 2024 , one before 1 July 2027 and another before 1 July 2029. By 31 December 2024 , by 31 December 2027 and by 31 December 2029, the Commission shall assess, notably on the basis of the roadmap pursuant to paragraph 7, point (c), and the reports received from the third country or territory, whether that third country or territory continues to respect the conditions set out in paragraph 7. |
Amendment 52
Proposal for a regulation
Article 2 — paragraph 9 — point b a (new)
Text proposed by the Commission |
Amendment |
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Amendment 53
Proposal for a regulation
Article 2 — paragraph 12
Text proposed by the Commission |
Amendment |
12. The Union, may conclude agreements with third countries with a view to take account of carbon pricing mechanisms in these countries in the application of Article 9. |
12. The Union, may conclude agreements with third countries with a view to take account of carbon pricing mechanisms in these countries in the application of Article 9. Such agreements shall not lead to undue preferential treatment of imports from the third countries as regards the CBAM certificates to be surrendered and shall take into account any carbon pricing mechanisms that are considered to be practices of circumvention within the meaning of Article 27(2). |
Amendment 54
Proposal for a regulation
Article 3 — paragraph 1 — point 11
Text proposed by the Commission |
Amendment |
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Amendment 55
Proposal for a regulation
Article 3 — paragraph 1 — point 15
Text proposed by the Commission |
Amendment |
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Amendment 56
Proposal for a regulation
Article 3 — paragraph 1 — point 16
Text proposed by the Commission |
Amendment |
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Amendment 57
Proposal for a regulation
Article 3 — paragraph 1 — point 18
Text proposed by the Commission |
Amendment |
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Amendment 58
Proposal for a regulation
Article 3 — paragraph 1 — point 22
Text proposed by the Commission |
Amendment |
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Amendment 59
Proposal for a regulation
Article 3 — paragraph 1 — point 23
Text proposed by the Commission |
Amendment |
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Amendment 60
Proposal for a regulation
Article 3 — paragraph 1 — point 28
Text proposed by the Commission |
Amendment |
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Amendment 61
Proposal for a regulation
Article 3 — paragraph 1 — point 28 a (new)
Text proposed by the Commission |
Amendment |
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Amendment 62
Proposal for a regulation
Article 3 — paragraph 1 — point 28 b (new)
Text proposed by the Commission |
Amendment |
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Amendment 63
Proposal for a regulation
Article 3 — paragraph 1 — point 28 c (new)
Text proposed by the Commission |
Amendment |
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Amendment 64
Proposal for a regulation
Article 4 — paragraph 1
Text proposed by the Commission |
Amendment |
Goods shall only be imported into the customs territory of the Union by a declarant that is authorised by the competent authority in accordance with Article 17 (‘authorised declarant’). |
Goods shall only be imported into the customs territory of the Union by a declarant that is authorised by the CBAM authority in accordance with Article 17 (‘authorised declarant’). |
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(The designation ‘CBAM authority’ applies throughout the text. Adopting it will necessitate corresponding changes throughout) |
Amendment 65
Proposal for a regulation
Article 5 — paragraph 1
Text proposed by the Commission |
Amendment |
1. Any declarant shall, prior to importing goods as referred to in Article 2, apply to the competent authority at the place where it is established, for an authorisation to import those goods into the customs territory of the Union. |
1. Any declarant shall, prior to importing goods as referred to in Article 2, apply to the CBAM authority at the place where it is established, for an authorisation to import those goods into the customs territory of the Union. |
Amendment 66
Proposal for a regulation
Article 5 — paragraph 3 — point e
Text proposed by the Commission |
Amendment |
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Amendment 67
Proposal for a regulation
Article 5 — paragraph 3 — point f
Text proposed by the Commission |
Amendment |
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Amendment 68
Proposal for a regulation
Article 5 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The applicant may at any time withdraw its application. |
4. The applicant may at any time modify or withdraw its application. |
Amendment 69
Proposal for a regulation
Article 5 — paragraph 5
Text proposed by the Commission |
Amendment |
5. The authorised declarant shall inform the competent authority without delay of any changes of the information provided under paragraph 3, arising after the decision was taken, which may influence the decision taken pursuant to Article 17 or content of the authorisation in accordance with Article 17. |
5. The authorised declarant shall inform the CBAM authority without delay of any changes of the information provided under paragraph 3, arising after the decision was taken, which may influence the decision taken pursuant to Article 17 or content of the authorisation in accordance with Article 17. |
Amendment 70
Proposal for a regulation
Article 5 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The Commission is empowered to adopt implementing acts, concerning the standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent authority of the declarants for the importation of electricity. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
6. The Commission is empowered to adopt implementing acts, concerning the standard format of the application and the delays and procedure to be followed by the CBAM authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the CBAM authority of the declarants for the importation of electricity. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
Amendment 71
Proposal for a regulation
Article 6 — paragraph 1
Text proposed by the Commission |
Amendment |
1. By 31 May of each year, each authorised declarant shall submit a declaration (‘CBAM declaration’), for the calendar year preceding the declaration, to the competent authority. |
1. By 31 May of each year, each authorised declarant shall submit a declaration (‘CBAM declaration’), for the calendar year preceding the declaration, to the CBAM authority. |
Amendment 72
Proposal for a regulation
Article 6 — paragraph 2 — point c a (new)
Text proposed by the Commission |
Amendment |
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Amendment 73
Proposal for a regulation
Article 7 — paragraph 5
Text proposed by the Commission |
Amendment |
5. The authorised declarant shall keep those records of information referred to in paragraph 4, including the report of the verifier, until the end of the fourth year after the year in which the CBAM declaration has been or should have been submitted. |
5. The authorised declarant shall keep those records of information referred to in paragraph 4, including the report of the verifier, until the end of the fourth year after the year in which the CBAM declaration has been or should have been submitted. Those records shall be sufficiently detailed to enable the accredited verifiers to verify the embedded emissions in accordance with Article 8 and to enable the CBAM authority to review the CBAM declaration in accordance with Article 19(1). The authorised declarant shall keep those records for the period referred to in Article 19(1) in which the CBAM authority may review the CBAM declaration. |
Amendment 74
Proposal for a regulation
Article 7 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The Commission is empowered to adopt implementing acts concerning detailed rules regarding the elements of the calculation methods set out in Annex III, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and default values and their respective application to individual goods as well as laying down methods to ensure the reliability of data on the basis of which the default values shall be determined, including the level of detail and the verification of the data. Where necessary, those acts shall provide that the default values can be adapted to particular areas, regions or countries to take into account specific objective factors such as geography, natural resources, market conditions, prevailing energy sources, or industrial processes. The implementing acts shall build upon existing legislation for the verification of emissions and activity data for installations covered by Directive 2003/87/EC, in particular Implementing Regulation (EU) 2018/2067. |
6. The Commission is empowered to adopt implementing acts concerning the elements of the calculation methods set out in Annex III, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and default values and their respective application to individual goods as well as laying down methods to ensure the reliability of data on the basis of which the default values shall be determined, including the level of detail and the verification of the data. Where necessary, those acts shall provide that the default values can be adapted to particular areas, regions or countries to take into account specific objective factors such as geography, natural resources, market conditions, prevailing energy sources, or industrial processes. The implementing acts shall build upon existing legislation for the verification of emissions and activity data for installations covered by Directive 2003/87/EC, in particular Implementing Regulation (EU) 2018/2067. |
Amendment 75
Proposal for a regulation
Article 7 — paragraph 7 a (new)
Text proposed by the Commission |
Amendment |
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7a. The Commission is empowered to adopt delegated acts in accordance with Article 28 supplementing this Regulation regarding the definition of a method to calculate embedded indirect emissions for simple and complex products and relevant default values, as well as a method to determine the CBAM price of indirect embedded emissions. |
Amendment 76
Proposal for a regulation
Article 8 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The authorised declarant shall ensure that the total embedded emissions declared in the CBAM declaration submitted pursuant to Article 6 are verified by a verifier accredited pursuant to Article 18, based on the verification principles set out in Annex V. |
1. The authorised CBAM declarant shall ensure that the total embedded emissions declared in the CBAM declaration submitted pursuant to Articles 6 and 35, as well as the methodology and supporting data and documents, are verified by a verifier accredited pursuant to Article 18, based on the verification principles set out in Annex V. |
Amendment 77
Proposal for a regulation
Article 8 — paragraph 1 a (new)
Text proposed by the Commission |
Amendment |
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1a. The CBAM authority is authorised to verify the accuracy of the information provided in the CBAM declaration pursuant to this Article. |
Amendment 78
Proposal for a regulation
Article 8 — paragraph 3 — subparagraph 1
Text proposed by the Commission |
Amendment |
The Commission is empowered to adopt implementing acts concerning the principles of verification referred to in paragraph 1 as regards the possibility to waive the obligation for the verifier to visit the installation where relevant goods are produced and the obligation to set thresholds for deciding whether misstatements or non-conformities are material and concerning the supporting documentation needed for the verification report. |
The Commission is empowered to adopt delegated acts in accordance with Article 28 supplementing this Regulation concerning the principles of verification referred to in paragraph 1 as regards the possibility to waive the obligation for the verifier to visit the installation where relevant goods are produced and the obligation to set thresholds for deciding whether misstatements or non-conformities are material and concerning the supporting documentation needed for the verification report. The possibility to waive the obligation for the accredited verifier to visit the installation where relevant goods are produced may only be used in duly justified circumstances where the installation has a well-known standard profile regarding production and technology, allowing for a reliable estimation of embedded emissions. In any case, the CBAM authority shall remain authorised to verify the accuracy of the information provided in the CBAM declaration. The provisions laid down in such delegated acts shall be equivalent to those in Implementing Regulation (EU) 2018/2067. |
Amendment 79
Proposal for a regulation
Article 8 — paragraph 3 — subparagraph 2
Text proposed by the Commission |
Amendment |
The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
deleted |
Amendment 80
Proposal for a regulation
Article 9 — title
Text proposed by the Commission |
Amendment |
Carbon price paid in a country of origin |
Explicit carbon price paid in a country of origin |
Amendment 81
Proposal for a regulation
Article 9 — paragraph 1
Text proposed by the Commission |
Amendment |
1. An authorised declarant may claim in its CBAM declaration a reduction in the number of CBAM certificates to be surrendered in order for the carbon price paid in the country of origin for the declared embedded emissions to be taken into account. |
1. An authorised declarant may claim in its CBAM declaration a reduction in the number of CBAM certificates to be surrendered in order for the explicit carbon price paid in the country of origin for the declared embedded emissions to be taken into account. That reduction may also be 100 % if the carbon price paid in the country of origin is equivalent to or higher than the Union carbon price. |
Amendment 82
Proposal for a regulation
Article 9 — paragraph 2
Text proposed by the Commission |
Amendment |
2. The authorised declarant shall keep records of the documentation, certified by an independent person , required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation on exportation. |
2. The authorised declarant shall keep records of the documentation, certified by an accredited verifier , required to demonstrate that the declared embedded emissions were subject to an explicit carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of direct or indirect compensation on exportation. The name and contact details of the accredited verifier shall appear on the documentation. The authorised declarant shall transmit such documentation to the CBAM authority. |
Amendment 83
Proposal for a regulation
Article 9 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The Commission is empowered to adopt implementing acts establishing the methodology for calculating the reduction in the number of CBAM certificates to be surrendered, regarding the conversion of the carbon price paid in foreign currency into euro at yearly average exchange rate in accordance with paragraph 1, and regarding the qualifications of the independent person certifying the information as well as elements of proof of the carbon price paid and the absence of export rebates or other forms of compensation on exportation being applied as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
4. The Commission is empowered to adopt implementing acts establishing the methodology for calculating the reduction in the number of CBAM certificates to be surrendered, regarding the conversion of the carbon price paid in foreign currency into euro at yearly average exchange rate in accordance with paragraph 1, and regarding the qualifications of the accredited verifier certifying the information as well as elements of proof of the carbon price paid and the absence of export rebates or other forms of direct and indirect compensation on exportation being applied as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
Amendment 84
Proposal for a regulation
Article 10 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The Commission shall, upon request by an operator of an installation located in a third country, register the information on that operator and on its installation in a central database referred to in Article 14(4) . |
1. The Commission shall, upon request by an operator of an installation located in a third country, register the information on that operator and on its installation in a CBAM registry referred to in Article 14 . |
Amendment 85
Proposal for a regulation
Article 10 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The records referred to in paragraph 5, point (c), shall be sufficiently detailed to enable the verification in accordance with paragraph 5, point (b), and to enable any competent authority to review, in accordance with Article 19(1), the CBAM declaration made by an authorised declarant to whom the relevant information was disclosed in accordance with paragraph 8. |
6. The records referred to in paragraph 5, point (c), shall be sufficiently detailed to enable the verification in accordance with paragraph 5, point (b), and to enable the CBAM authority to review and verify , in accordance with Article 19(1), the CBAM declaration made by an authorised declarant to whom the relevant information was disclosed in accordance with paragraph 8. |
Amendment 86
Proposal for a regulation
Article 10 — paragraph 7
Text proposed by the Commission |
Amendment |
7. An operator may disclose the information on the verification of embedded emissions referred to in paragraph 5 to an authorised declarant . The authorised declarant shall be entitled to avail itself of that disclosed information to fulfil the obligation referred to in Article 8. |
7. The information on verified embedded emissions referred to in paragraph 5 shall be publicly accessible via the CBAM registry . The authorised declarant shall be entitled to avail itself of that information to fulfil the obligation referred to in Article 8. |
Amendment 87
Proposal for a regulation
Chapter III — title
Text proposed by the Commission |
Amendment |
Competent authorities |
The CBAM authority |
Amendment 88
Proposal for a regulation
Article 11 — title
Text proposed by the Commission |
Amendment |
Competent authorities |
The CBAM authority |
Amendment 89
Proposal for a regulation
Article 11 — paragraph 1 — subparagraph 1
Text proposed by the Commission |
Amendment |
Each Member State shall designate the competent authority to carry out the obligations under this Regulation and inform the Commission thereof. |
The Commission shall establish the CBAM authority to perform the obligations under this Regulation. |
Amendment 90
Proposal for a regulation
Article 11 — paragraph 1 — subparagraph 2
Text proposed by the Commission |
Amendment |
The Commission shall make available to the Member States a list of all competent authorities and publish this information in the Official Journal of the European Union. |
deleted |
Amendment 91
Proposal for a regulation
Article 11 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Member States shall require that competent authorities exchange any information that is essential or relevant to the exercise of their functions and duties. |
deleted |
Amendment 92
Proposal for a regulation
Article 12
Text proposed by the Commission |
Amendment |
Article 12 |
deleted |
Commission |
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The Commission shall assist the competent authorities in carrying out their obligations under this Regulation and coordinate their activities. |
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Amendment 93
Proposal for a regulation
Article 12 a (new)
Text proposed by the Commission |
Amendment |
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Article 12a |
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Decisions of the CBAM authority |
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1. The CBAM authority shall, without delay, take decisions in order to implement this Regulation. |
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2. A decision of the CBAM authority shall take effect from the date of notification of that decision to the addressee. |
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3. If the CBAM authority considers that it does not have all the necessary information to take a decision, it shall contact the addressee of the decision and specify what additional information is required. In such a case, the addressee of the decision shall, without delay, submit the required additional information to the CBAM authority. |
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4. The addressee of the decision shall inform the CBAM authority without delay of any changes to the information provided that arise after the decision was taken. In such a case, the CBAM authority shall reassess its decision in light of that information and confirm or modify that decision. |
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5. Where the CBAM authority proposes to takes a decision which adversely affects the addressee of the decision, it shall set out the grounds on which the proposed decision is based and shall include in the decision a reference to the right of appeal provided for in Article 27a. Before such a decision is taken, the CBAM authority shall give the addressee of the proposed decision the opportunity to make its point of view known to the CBAM authority within a fixed period of time. Following the expiry of that period, the CBAM authority shall notify the addressee of the decision. |
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6. The CBAM authority may, at any time, annul, revoke or amend its decision following a reasoned request by the addressee of the decision or on its own initiative, if appropriate. |
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7. The Commission is empowered to adopt delegated acts to supplement this Regulation by specifying further detailed arrangements and procedural rules concerning this Article. Those delegated acts shall be adopted in accordance with Article 28. |
Amendment 94
Proposal for a regulation
Article 13 — paragraph 1
Text proposed by the Commission |
Amendment |
All information acquired by the competent authority in the course of performing its duty which is by its nature confidential or which is provided on a confidential basis shall be covered by an obligation of professional secrecy. Such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. It may be shared with customs authorities, the Commission and the European Public Prosecutors Office and shall be treated in accordance with Council Regulation (EC) No 515/97. |
All information acquired by the CBAM authority in the course of performing its duty which is by its nature confidential or which is provided on a confidential basis shall be covered by an obligation of professional secrecy. Such information shall not be disclosed by the CBAM authority without the express permission of the person or authority that provided it. It may be shared with customs authorities, the Commission and the European Public Prosecutors Office and shall be treated in accordance with Council Regulation (EC) No 515/97. |
Amendment 95
Proposal for a regulation
Article 14
Text proposed by the Commission |
Amendment |
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Article 14 |
deleted |
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National registries and central database |
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1. The competent authority of each Member State shall establish a national registry of declarants authorised in that Member State in the form of a standardised electronic database containing the data regarding the CBAM certificates of those declarants, and to provide for confidentiality in accordance with the conditions set out in Article 13. |
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2. The database referred to in paragraph 1 shall contain accounts with information about each authorised declarant, in particular: |
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3. The information in the database referred to in paragraph 2 shall be confidential. |
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4. The Commission shall establish a central database accessible to the public containing the names, addresses and contact details of the operators and the location of installations in third countries in accordance with Article 10(2). An operator may choose not to have its name, address and contact details accessible to the public. |
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Amendment 96
Proposal for a regulation
Article 14 a (new)
Text proposed by the Commission |
Amendment |
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Article 14a |
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CBAM registry |
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1. The CBAM authority shall set up a CBAM registry to execute processes relating to CBAM certificates, in accordance with Articles 20, 21 and 22. |
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2. The CBAM registry shall contain an electronic database with information about each authorised declarant, in particular: |
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3. The CBAM registry shall also contain, in a separate section of the database, the names and additional details of the operators and of the installations in third countries that are registered in accordance with Article 10. That section of the database shall in particular contain, where applicable, the verified emissions of the installations. |
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4. The information on the database shall be confidential except for the names of the authorised declarants and operators, the location and, where appropriate, the name of the installations in third countries and their verified emissions, which shall be accessible to the public in an interoperable format. |
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5. The Commission shall adopt implementing acts concerning the infrastructure and specific processes of the CBAM registry and the electronic databases containing the information referred to in paragraphs 2 and 3. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
Amendment 97
Proposal for a regulation
Article 15
Text proposed by the Commission |
Amendment |
Article 15 |
deleted |
Central administrator |
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1. The Commission shall act as central administrator to maintain an independent transaction log recording the purchase of CBAM certificates, their holding, surrender, re-purchase and cancellation and ensure coordination of national registries. |
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2. The central administrator shall carry out risk-based controls on transactions recorded in national registries through an independent transaction log to ensure that there are no irregularities in the purchase, holding, surrender, re-purchase and cancellation of CBAM certificates. |
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3. If irregularities are identified as a result of the controls carried out under paragraph 2, the Commission shall inform the Member State or Member States concerned for further investigation in order to correct the identified irregularities. |
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Amendment 98
Proposal for a regulation
Article 16 — title
Text proposed by the Commission |
Amendment |
Accounts in the national registries |
Accounts in the CBAM registry |
Amendment 99
Proposal for a regulation
Article 16 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The competent authority shall assign to each authorised declarant a unique CBAM account number. |
1. The CBAM authority shall assign to each authorised declarant a unique CBAM account number. |
Amendment 100
Proposal for a regulation
Article 16 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Each authorised declarant shall be granted access to its account in the registry. |
2. Each authorised declarant shall be granted access to its account in the CBAM registry. |
Amendment 101
Proposal for a regulation
Article 16 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The competent authority shall set up the account as soon as the authorisation referred to in Article 17(1) is granted and notify the authorised declarant thereof. |
3. The CBAM authority shall set up the account as soon as the authorisation referred to in Article 17(1) is granted and notify the authorised declarant thereof. |
Amendment 102
Proposal for a regulation
Article 16 — paragraph 4
Text proposed by the Commission |
Amendment |
4. If the authorised declarant has ceased its economic activity or its authorisation was revoked, the competent authority shall close the account of that declarant. |
4. If the authorised declarant has ceased its economic activity or its authorisation was revoked, the CBAM authority shall close the account of that declarant. |
Amendment 103
Proposal for a regulation
Article 17 — paragraph 1 — introductory part
Text proposed by the Commission |
Amendment |
1. The competent authority shall authorise a declarant who submits an application for authorisation in accordance with Article 5(1), if the following conditions are fulfilled: |
1. The CBAM authority shall authorise a declarant who submits an application for authorisation in accordance with Article 5(1), if the following conditions are fulfilled: |
Amendment 104
Proposal for a regulation
Article 17 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Where the competent authority finds that the conditions listed in paragraph 1 are not fulfilled, or where the applicant has failed to provide the information listed in Article 5(3), the authorisation of the declarant shall be refused. |
2. Where the CBAM authority finds that the conditions listed in paragraph 1 are not fulfilled, or where the applicant has failed to provide the information listed in Article 5(3), the authorisation of the declarant shall be refused. |
Amendment 105
Proposal for a regulation
Article 17 — paragraph 3
Text proposed by the Commission |
Amendment |
3. If the competent authority refuses to authorise a declarant, the declarant requesting the authorisation may, prior to an appeal, object to the relevant authority under national law, who shall either instruct the national administrator to open the account or uphold the refusal in a reasoned decision, subject to requirements of national law that pursue a legitimate objective compatible with this Regulation and are proportionate. |
deleted |
Amendment 106
Proposal for a regulation
Article 17 — paragraph 4 — introductory part
Text proposed by the Commission |
Amendment |
4. A decision of the competent authority authorising a declarant shall contain the following information |
4. A decision of the CBAM authority authorising a declarant shall contain the following information |
Amendment 107
Proposal for a regulation
Article 17 — paragraph 6 — subparagraph 1
Text proposed by the Commission |
Amendment |
The competent authority shall require the provision of a guarantee in order to authorise a declarant in accordance with paragraph 1, if the declarant was not established throughout the two financial years that precede the year when the application in accordance with Article 5(1) was submitted. |
The CBAM authority shall require the provision of a guarantee in order to authorise a declarant in accordance with paragraph 1, if the declarant was not established throughout the two financial years that precede the year when the application in accordance with Article 5(1) was submitted. |
Amendment 108
Proposal for a regulation
Article 17 — paragraph 6 — subparagraph 2
Text proposed by the Commission |
Amendment |
The competent authority shall fix the amount of such guarantee at the maximum amount, as estimated by the competent authority, of the value of the CBAM certificates that the authorised declarant have to surrender, in accordance with Article 22. |
The CBAM authority shall fix the amount of such guarantee at the maximum amount, as estimated by the CBAM authority, of the value of the CBAM certificates that the authorised declarant have to surrender, in accordance with Article 22. |
Amendment 109
Proposal for a regulation
Article 17 — paragraph 7
Text proposed by the Commission |
Amendment |
7. The guarantee shall be provided as a bank guarantee, payable at first demand, by a financial institution operating in the Union or by another form of guarantee which provides equivalent assurance. Where the competent authority establishes that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure the amount of CBAM obligations, it shall require the authorised declarant either to provide an additional guarantee or to replace the initial guarantee with a new guarantee, according to its choice. |
7. The guarantee shall be provided as a bank guarantee, payable at first demand, by a financial institution operating in the Union or by another form of guarantee which provides equivalent assurance. Where the CBAM authority establishes that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure the amount of CBAM obligations, it shall require the authorised declarant either to provide an additional guarantee or to replace the initial guarantee with a new guarantee, according to its choice. |
Amendment 110
Proposal for a regulation
Article 17 — paragraph 8
Text proposed by the Commission |
Amendment |
8. The competent authority shall release the guarantee immediately after 31 May of the second year in which the authorised declarant has surrendered CBAM certificates in accordance with Article 22. |
8. The CBAM authority shall release the guarantee immediately after 31 May of the second year in which the authorised declarant has surrendered CBAM certificates in accordance with Article 22. |
Amendment 111
Proposal for a regulation
Article 17 — paragraph 8 a (new)
Text proposed by the Commission |
Amendment |
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8a. The CBAM authority may verify the accuracy and completeness of the information given by the applicant in accordance with Article 5(3) and the existence, authenticity, accuracy and validity of any supporting document. The CBAM authority may carry out such controls at the premises of the applicant. |
Amendment 112
Proposal for a regulation
Article 17 — paragraph 9
Text proposed by the Commission |
Amendment |
9. The competent authority shall revoke the authorisation for a declarant who no longer meets the conditions laid down in paragraph 1, or who fails to cooperate with that authority. |
9. The CBAM authority shall revoke the authorisation for a declarant who no longer meets the conditions laid down in paragraph 1, or who fails to cooperate with that authority, or who has been found to repeatedly or seriously infringe this Regulation . |
Amendment 113
Proposal for a regulation
Article 17 — paragraph 9 a (new)
Text proposed by the Commission |
Amendment |
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9a. The Commission shall, by means of implementing acts, adopt the practical arrangements for the application of the criteria referred to in paragraph 1 and for guarantees referred to in paragraph 6. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
Amendment 114
Proposal for a regulation
Article 18 — paragraph 1
Text proposed by the Commission |
Amendment |
1. Any person accredited pursuant to Implementing Regulation (EU) 2018/2067 shall be regarded as an accredited verifier under this Regulation. |
1. Any legal person accredited pursuant to Implementing Regulation (EU) 2018/2067 shall be regarded as an accredited verifier under this Regulation. |
Amendment 115
Proposal for a regulation
Article 18 — paragraph 2
Text proposed by the Commission |
Amendment |
2. In addition to paragraph 1, a national accreditation body may on request accredit a person as a verifier under this Regulation after checking the documentation attesting its capacity to apply the verification principles referred to Annex V to perform the obligations of control of the embedded emissions established in Articles 8, 10 and 38. |
deleted |
Amendment 116
Proposal for a regulation
Article 18 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The Commission is empowered to adopt delegated acts in accordance with Article 28 for the accreditation referred to in paragraph 2 , specifying conditions for the control and oversight of accredited verifiers, for the withdrawal of accreditation and for mutual recognition and peer evaluation of the accreditation bodies. |
3. The Commission is empowered to adopt delegated acts in accordance with Article 28 for the accreditation referred to in paragraph 1 , specifying conditions for the control and oversight of accredited verifiers, for the withdrawal of accreditation and for mutual recognition and peer evaluation of the accreditation bodies. |
Amendment 117
Proposal for a regulation
Article 19 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The competent authority may review the CBAM declaration within the period ending with the fourth year after the year in which the declaration should have been submitted. The review may consist in verifying the information provided in the CBAM declaration on the basis of the information communicated by the customs authorities in accordance with Article 25(2) and any other relevant evidence, and on the basis of any audit deemed necessary, including at the premises of the authorised declarant. |
1. The CBAM authority may review the CBAM declaration within the period ending with the fourth year after the year in which the declaration should have been submitted. The review may consist in verifying the information provided in the CBAM declaration on the basis of the information communicated by the customs authorities in accordance with Article 25(2) and any other relevant evidence, and on the basis of any audit deemed necessary, including at the premises of the authorised declarant. |
Amendment 118
Proposal for a regulation
Article 19 — paragraph 3
Text proposed by the Commission |
Amendment |
3. Where the competent authority has established that the declared number of CBAM certificates to be surrendered is incorrect, or that no CBAM declaration has been submitted pursuant to paragraph 2, it shall adjust the number of CBAM certificates due by the authorised declarant. The competent authority shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional CBAM certificates within one month. |
3. Where the CBAM authority has established that the declared number of CBAM certificates to be surrendered is incorrect, or that no CBAM declaration has been submitted pursuant to paragraph 2, it shall adjust the number of CBAM certificates due by the authorised declarant. The CBAM authority shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional CBAM certificates within one month. |
Amendment 119
Proposal for a regulation
Article 19 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The recipient of the notification referred to in paragraph 3 may lodge an appeal of the notification. The recipient of the notification shall be provided with information regarding the procedure to be followed in the event of an appeal. |
deleted |
Amendment 120
Proposal for a regulation
Article 19 — paragraph 5
Text proposed by the Commission |
Amendment |
5. Where CBAM certificates have been surrendered in excess of the number due, the competent authority shall, without delay, reimburse the authorised declarant the value of CBAM certificates surrendered in excess, calculated at the average price paid for CBAM certificates by the authorised declarant during the year of import . |
5. Where CBAM certificates have been surrendered in excess of the number due, the CBAM authority shall, without delay, reimburse the authorised declarant the value of CBAM certificates surrendered in excess, calculated at the average price paid for CBAM certificates by the authorised declarant for those certificates at the time of purchase . |
Amendment 121
Proposal for a regulation
Article 20 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The competent authority of each Member State shall sell CBAM certificates to declarants authorised in that Member State at the price calculated in accordance with Article 21. |
1. The CBAM authority shall sell CBAM certificates to authorised declarants at the price calculated in accordance with Article 21. |
Amendment 122
Proposal for a regulation
Article 20 — paragraph 2
Text proposed by the Commission |
Amendment |
2. The competent authority shall ensure that each CBAM certificate is assigned a unique unit identification code upon its creation and shall register the unique unit identification number, the price and date of sale of the certificate in the national registry in the account of the authorised declarant purchasing it. |
2. The CBAM authority shall ensure that each CBAM certificate is assigned a unique unit identification code upon its creation and shall register the unique unit identification number, the price and date of sale of the certificate in the CBAM registry in the account of the authorised declarant purchasing it. |
Amendment 123
Proposal for a regulation
Article 21 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The Commission is empowered to adopt implementing acts to further define the methodology to calculate the average price of CBAM certificates and practical arrangements for the publication of the price. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
3. The Commission is empowered to adopt implementing acts to implement the methodology , provided for in paragraph 1, to calculate the average price of CBAM certificates and the practical arrangements for the publication of the price. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
Amendment 124
Proposal for a regulation
Article 22 — paragraph 1
Text proposed by the Commission |
Amendment |
1. By 31 May of each year, the authorised declarant shall surrender a number of CBAM certificates to the competent authority that corresponds to the embedded emissions declared in accordance with Article 6(2)(c) and verified in accordance with Article 8 for the calendar year preceding the surrender |
1. By 31 May of each year, the authorised declarant shall surrender a number of CBAM certificates to the CBAM authority that corresponds to the embedded emissions calculated in accordance with Annex IIIa and declared in accordance with Article 6(2)(c) and verified in accordance with Article 8 for the calendar year preceding the surrender. |
Amendment 125
Proposal for a regulation
Article 22 — paragraph 2
Text proposed by the Commission |
Amendment |
2. For the purposes of paragraph 1, the authorised declarant shall ensure that the required number of CBAM certificates is available on its account in the national registry. In addition, the authorised declarant shall ensure that the number of CBAM certificates on its account in the national registry at the end of each quarter corresponds to at least 80 per cent of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex III, in all goods it has imported since the beginning of the calendar year. |
2. For the purposes of paragraph 1, the authorised declarant shall ensure that the required number of CBAM certificates is available on its account in the CBAM registry. In addition, the authorised 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 80 per cent of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex III, in all goods it has imported since the beginning of the calendar year. |
Amendment 126
Proposal for a regulation
Article 22 — paragraph 3
Text proposed by the Commission |
Amendment |
3. Where the competent authority finds that the number of CBAM certificates in the account of an authorised declarant is not in compliance with the obligations pursuant to paragraph 2, second sentence, that authority shall notify the adjustment and request that the authorised declarant surrenders the additional CBAM certificates within one month. |
3. Where the CBAM authority finds that the number of CBAM certificates in the account of an authorised declarant is not in compliance with the obligations pursuant to paragraph 2, second sentence, that authority shall notify the adjustment and request that the authorised declarant surrenders the additional CBAM certificates within one month. |
Amendment 127
Proposal for a regulation
Article 22 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The recipient of the notification referred to in paragraph 3 may lodge an appeal of the notification. The recipient of the notification shall be provided with information regarding the procedure to be followed in the event of an appeal. |
deleted |
Amendment 128
Proposal for a regulation
Article 23 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The competent authority of each Member State shall, on request by a declarant authorised in that Member State , re-purchase the excess of CBAM certificates remaining on the account of the declarant in the national registry after the certificates have been surrendered in accordance with Article 22. The request to re-purchase shall be submitted by 30 June of each year when CBAM certificates were surrendered. |
1. The CBAM authority shall, on request by an authorised declarant , re-purchase the excess of CBAM certificates remaining on the account of the declarant in the CBAM registry after the certificates have been surrendered in accordance with Article 22. The request to re-purchase shall be submitted by 30 June of each year when CBAM certificates were surrendered. |
Amendment 129
Proposal for a regulation
Article 24 — paragraph 1
Text proposed by the Commission |
Amendment |
By 30 June of each year, the competent authority of each Member State shall cancel any CBAM certificates that were purchased during the year before the previous calendar year and that remained in the accounts in the national registry of the declarants authorised in that Member State . |
By 30 June of each year, the CBAM authority shall cancel any CBAM certificates that were purchased during the year before the previous calendar year and that remained in the accounts in the CBAM registry of the authorised declarants and shall inform the authorised declarants concerned of this without undue delay . |
Amendment 130
Proposal for a regulation
Article 24 a (new)
Text proposed by the Commission |
Amendment |
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Article 24a |
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Revenues generated by the sale of CBAM certificates |
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1. The revenues generated by the sale of CBAM certificates shall not constitute assigned revenue. This Regulation shall not prevent revenues generated by the sale of CBAM certificates from being defined as own resources in accordance with Article 311 TFEU and entered in the Union budget as general income. |
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2. To ensure that the CBAM fulfils its aim to reduce global carbon emissions and help meet the Union’s climate objectives and international commitments, including the Paris Agreement, Union financial support is provided to support climate mitigation and adaptation in least developed countries' including their efforts towards the de-carbonisation and transformation of their manufacturing industries without prejudice to paragraph 1. Such funding is made available through the Union budget in order to contribute to international climate finance by facilitating the adaptation of the industries concerned to the new obligations established by this Regulation and complemented by technical assistance, subject to the full implementation and enforcement of internationally recognised labour and social rights such as the ILO core labour standards in the recipient country. |
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The new financial support from the Union budget should be provided under the relevant geographic and thematic programme of the Neighbourhood, Development and International Cooperation Instrument established by Regulation (EU) 2021/947 and an amount determined on a yearly basis, which should correspond at least to the level of revenues generated by the sale of CBAM certificates. |
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3. To ensure transparency of the use of revenues generated by the sale of CBAM certificates the Commission shall, on a yearly basis, report to the European Parliament and to the Council on how the equivalent amount in financial value of those revenues from the previous year has been used and how this has contributed to the decarbonisation of the manufacturing industry in the least developed countries. |
Amendment 131
Proposal for a regulation
Article 25
Text proposed by the Commission |
Amendment |
Article 25 |
deleted |
Procedures at the border when goods are imported |
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1. The customs authorities shall not allow the importation of goods unless the declarant is authorised by a competent authority at the latest at the release for free circulation of the goods. |
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2. The customs authorities shall periodically communicate information on the goods declared for importation, which shall include the EORI number and the CBAM account number of the declarant, the 8-digit CN code of the goods, the quantity, the country of origin, the date of declaration and the customs procedure, to the competent authority of the Member State where the declarant has been authorised. |
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3. The custom authorities shall carry out controls on the goods in accordance with Article 46 of Regulation (EU) No 952/2013, including the 8-digit CN code, the quantity and the country of origin of the imported goods. The Commission shall include the risks relating to CBAM in the design of the common risk criteria and standards pursuant to Article 50 of Regulation (EU) No 952/2013. |
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4. The customs authorities may communicate in accordance with Article 12(1) of Regulation (EU) No 952/2013, confidential information acquired by the customs authorities in the course of performing their duty or provided on a confidential basis, to the competent authority of the Member State where the declarant has been authorised. The competent authorities of the Member States shall treat and exchange this information in accordance with Council Regulation (EC) No 515/97. |
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5. The Commission is empowered to adopt implementing acts defining the information, the timing and the means for communicating the information pursuant to paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
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Amendment 132
Proposal for a regulation
Article 25 a (new)
Text proposed by the Commission |
Amendment |
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Article 25a |
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Procedures at the border when goods are imported |
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1. The customs authorities shall ensure that the declarant of the goods is registered with the CBAM authority when the goods are declared for importation and at the latest when the goods are released for free circulation. |
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2. The customs authorities shall periodically communicate to the CBAM authority specific information on the goods listed in Annex I that are declared for importation. That information shall include at least the quantity, country of origin and declarant of the goods. The customs authorities may communicate confidential information, as referred to in Article 12(1) of Regulation (EU) No 952/2013, to the CBAM authority for the purpose of this Regulation. |
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3. Imported products shall be considered as originating in third countries in accordance with the rules on non-preferential origin of goods referred to in Article 59 of Regulation (EU) No 952/2013. |
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4. The Commission shall lay down, by means of implementing acts, the periodicity and the information referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
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5. From the date of initiation of an action under Article 26a or 27, and after having informed the Member States in due time, the Commission may direct the customs authorities to take the appropriate steps to register imports, so that measures may subsequently be applied against those imports from the date of such registration. The Commission may make imports subject to registration following a request from the Union industry which contains sufficient evidence to justify such action or at the Commission’s own initiative. Registration shall be introduced by a Commission decision which shall specify the purpose of the action and, if appropriate, the estimated amount of possible future liability. Imports shall not be made subject to registration for a period longer than nine months. |
Amendment 133
Proposal for a regulation
Article 26
Text proposed by the Commission |
Amendment |
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Article 26 |
deleted |
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Penalties |
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1. An authorised declarant who fails to surrender, by 31 May of each year, a number of CBAM certificates corresponding to the emissions embedded in goods imported during the previous year shall be liable to a penalty identical to the excess emissions penalty set out in Article 16(3) of Directive 2003/87/EC, increased pursuant to Article 16(4) of that Directive, in the year of importation of the goods, for each CBAM certificate that the authorised declarant should have surrendered. |
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2. Any person other than an authorised declarant, introducing goods into the customs territory of the Union without surrendering CBAM certificates according to this Regulation shall be liable to the penalty referred to in paragraph 1 in the year of introduction of the goods, for each CBAM certificate that the person should have surrendered. |
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3. Payment of the penalty shall in no case release the authorised declarant from the obligation to surrender the outstanding number of CBAM certificates in a given year to the competent authority of the Member State where the declarant has been authorised. |
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4. If the competent authority determines that an authorised declarant has failed to comply with the obligation to surrender CBAM certificates as specified in paragraph 1, or that a person has introduced goods into the customs territory of the Union as specified in paragraph 2, the competent authority shall impose the penalty and notify the authorised declarant or, in the situation under paragraph 2, the person: |
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5. Member States may apply administrative or criminal sanctions for failure to comply with the CBAM legislation in accordance with their national rules in addition to penalties referred to in paragraph 2. Such sanctions shall be effective, proportionate and dissuasive. |
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Amendment 134
Proposal for a regulation
Article 26 a (new)
Text proposed by the Commission |
Amendment |
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Article 26a |
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Penalties |
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1. An authorised declarant who fails to surrender, by 31 May of each year, the number of CBAM certificates corresponding to the emissions embedded in goods imported during the previous year or who submits to the authority false information related to actual emissions with a view to obtaining a favourable individual treatment, shall be liable for the payment of a penalty. |
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2. The amount of the penalty shall be equivalent to three times the average price of CBAM certificates in the previous year for each CBAM certificate that the authorised declarant did not surrender in accordance with Article 22. The payment of the penalty shall not release the authorised declarant from the obligation of surrendering the outstanding number of CBAM certificates to the CBAM authority. |
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3. In the case of repeated offences, the CBAM authority may decide to suspend the CBAM account of the authorised declarant. |
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4. In addition to the penalty referred to in paragraph 2, Member States shall apply administrative or criminal penalties for failure to comply with the CBAM in accordance with their national law. Such penalties shall be effective, proportionate and dissuasive. |
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5. If the CBAM authority determines that an authorised declarant has failed to comply with the obligation to surrender CBAM certificates or has submitted false information to the authority, the CBAM authority shall impose the penalty referred to in paragraph 2 and notify the authorised declarant: |
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Amendment 135
Proposal for a regulation
Article 27 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this Regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this Regulation and consist in replacing those goods with slightly modified products, which are not included in the list of goods in Annex I but belong to a sector included in the scope of this Regulation. |
2. Practices of circumvention shall be any measures that have the objective of avoiding any of the obligations laid down in this Regulation . Those shall be situations which stem from a practice, process or work which has insufficient due cause or economic justification other than avoiding or mitigating obligations as laid down in this Regulation and may consist of, but are not limited to: |
Amendment 136
Proposal for a regulation
Article 27 — paragraph 2 — point a (new)
Text proposed by the Commission |
Amendment |
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Amendment 137
Proposal for a regulation
Article 27 — paragraph 2 — point b (new)
Text proposed by the Commission |
Amendment |
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Amendment 138
Proposal for a regulation
Article 27 — paragraph 2 — point c (new)
Text proposed by the Commission |
Amendment |
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Amendment 139
Proposal for a regulation
Article 27 — paragraph 2 — point d (new)
Text proposed by the Commission |
Amendment |
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Amendment 140
Proposal for a regulation
Article 27 — paragraph 2 — point e (new)
Text proposed by the Commission |
Amendment |
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Amendment 141
Proposal for a regulation
Article 27 — paragraph 2 — point f (new)
Text proposed by the Commission |
Amendment |
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Amendment 142
Proposal for a regulation
Article 27 — paragraph 3
Text proposed by the Commission |
Amendment |
3. A Member State or any party affected or benefitted by the situations described in paragraph 2 may notify the Commission if it is confronted , over a two-month period compared with the same period in the preceding year with a significant decrease in the volume of imported goods included in the scope of this Regulation and an increase of volume of imports of slightly modified products, which are not included in the list of goods in Annex I . The Commission shall continually monitor any significant change of pattern of trade of goods and slightly modified products at Union level. |
3. A Member State or any party affected or benefitted by any of the situations described in paragraph 2 may notify the Commission if it is confronted with practices of circumvention. Interested parties other than directly affected parties, such as environmental organisations and non-governmental organisations, which find concrete evidence of the circumvention of this Regulation , may also notify the Commission . The Commission shall continually monitor with a view to identifying practices of circumvention, including by way of market surveillance or on the basis of any relevant source of information, such as submissions by and reporting from civil society organisations. |
Amendment 143
Proposal for a regulation
Article 27 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The notification referred to in paragraph 3 shall state the reasons on which it is based and shall include relevant data and statistics regarding the goods and products referred to in paragraph 2 . |
4. The notification referred to in paragraph 3 shall state the reasons on which it is based and shall include relevant data and statistics to support the claim of circumvention of this Regulation. The Commission shall initiate an investigation into such a claim set out in a notification by a Member State, an affected party or an interested party, provided that the notification meets the requirements referred to in this paragraph , or where the Commission itself determines that such an investigation is necessary . In carrying out the investigation, the Commission may be assisted by the competent authorities and customs authorities. The Commission shall conclude the investigation within nine months from the date of notification. Where an investigation has been initiated, the Commission shall notify all competent authorities. |
Amendment 144
Proposal for a regulation
Article 27 — paragraph 5
Text proposed by the Commission |
Amendment |
5. Where the Commission, taking into account the relevant data, reports and statistics, including when provided by the customs authorities of Member States, has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more Member States, it is empowered to adopt delegated acts in accordance with Article 28 to supplement the scope of this Regulation in order to include slightly modified products for anti-circumvention purposes. |
5. Where the Commission, taking into account the relevant data, reports and statistics, including when provided by the customs authorities of Member States, has sufficient reasons to believe that the circumstances referred to in paragraph 2 are occurring in one or more Member States, it is empowered to adopt delegated acts in accordance with Article 28, to supplement the scope of this Regulation in order to include slightly modified products or downstream products that contain one or more of the goods as listed in Annex I in excess of a minimum threshold for anti-circumvention purposes. |
Amendment 145
Proposal for a regulation
Article 27 — paragraph 5 a (new)
Text proposed by the Commission |
Amendment |
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5a. The Commission shall publish all cases of investigations of circumvention and the results thereof in an annual report. The report shall also include information on the status of ongoing appeal procedures against penalties and aggregated information on the emission intensity per country of origin for the different goods listed in Annex I. |
Amendment 146
Proposal for a regulation
Chapter VI a (new)
Text proposed by the Commission |
Amendment |
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Chapter VIa |
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Appeals |
Amendment 147
Proposal for a regulation
Article 27 a (new)
Text proposed by the Commission |
Amendment |
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Article 27a |
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Appeals against decisions taken by the CBAM authority |
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1. An appeal may be brought against decisions taken by the CBAM authority. An appeal shall lie from decisions of the CBAM authority that adversely affect any interested person, including decisions on penalties, circumvention and actual emission values. Those decisions shall take effect only from the date of expiration of the appeal period of two months. |
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2. An appeal lodged pursuant to paragraph 1 shall have suspensive effect. |
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3. The products concerned by an appeal shall be subject to registration in accordance with Article 25a(5). |
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4. Any party to proceedings adversely affected by a decision may appeal. Any other parties to the proceedings shall be parties to the appeal proceedings as of right. |
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5. The Board of Appeal shall be set up and consist of three full members, a chair and two alternate members. The European Parliament, the Council and the Commission shall each appoint a member. The Council shall appoint the chair. The European Parliament and the Council shall each appoint an additional alternate member. |
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6. The Commission shall adopt delegated acts in accordance to Article 28 supplementing this Regulation in order to establish the composition, the appointment and the rules of procedure of the Board of Appeal, with a view to assure the independence of its members, including during the transitional period. During the transitional period the Commission holds the functions of the Board of Appeal. |
Amendment 148
Proposal for a regulation
Article 27 b (new)
Text proposed by the Commission |
Amendment |
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Article 27b |
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Examination of appeals |
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1. The Board of Appeal shall examine whether an appeal is admissible. |
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2. In the examination of an appeal, the Board of Appeal shall invite the parties referred to in Article 27a(4), as often as necessary, to file observations, within a period to be fixed by the Board of Appeal, in relation to submissions made by the other parties to the appeal or to communications issued by the Board of Appeal. |
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3. Following the examination of the admissibility of an appeal, the Board of Appeal shall decide on the appeal. The Board of Appeal may either exercise any power within the competence of the CBAM authority or remit the case to the latter for further action. |
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4. If the Board of Appeal remits the case to the CBAM authority for further action, the latter shall be bound by the conclusions of the Board of Appeal, in so far as the facts are the same. |
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5. A decision of the Board of Appeal shall take effect only from the date of expiry of a period of two months after the communication of the decision or, if an action has been brought before the General Court within that period, from the date of dismissal of such action or of any appeal filed with the Court of Justice against the decision of the General Court. |
Amendment 149
Proposal for a regulation
Article 27 c (new)
Text proposed by the Commission |
Amendment |
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Article 27c |
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Actions before the Court of Justice |
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1. An action may be brought before the General Court or the Court of Justice, in accordance with Article 263 TFEU, contesting a decision taken by the Board of Appeal. |
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2. Should the Board of Appeal fail to take a decision, proceedings for failure to act may be brought before the General Court or the Court of Justice in accordance with Article 265 TFEU. |
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3. The CBAM authority shall be required to take the necessary measures to comply with the judgment of the General Court or, in the event of an appeal against that judgment, the Court of Justice. |
Amendment 150
Proposal for a regulation
Article 28 — paragraph 2
Text proposed by the Commission |
Amendment |
2. The power to adopt delegated acts referred to in Articles 2(10), 2(11), 18(3) and 27(5) shall be conferred on the Commission for an indeterminate period of time. |
2. The power to adopt delegated acts referred to in Articles 2(1a), 2(6), 2(10), 2(11), 7(7a), 8(3), 12a(7), 18(3), 27(5), 27a(6), 31(2) and 35(6) shall be conferred on the Commission for an indeterminate period of time. |
Amendment 151
Proposal for a regulation
Article 28 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The delegation of power referred to in Articles 2(10), 2(11), 18(3) and 27(5) may be revoked at any time by the European Parliament or by the Council. |
3. The delegation of power referred to in Articles 2(1a), 2(6), 2(10), 2(11), 7(7a), 8(3), 12a(7), 18(3), 27(5), 27a(6), 31(2) and 35(6) may be revoked at any time by the European Parliament or by the Council. |
Amendment 152
Proposal for a regulation
Article 28 — paragraph 7
Text proposed by the Commission |
Amendment |
7. A delegated act adopted pursuant to Articles 2(10), 2(11), 18(3) and 27(5) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. |
7. A delegated act adopted pursuant to Articles 2(1a), 2(6), 2(10), 2(11), 7(7a), 8(3), 12 a(7) 18(3), 27(5), 27a(6), 31(2) and 35(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. |
Amendment 153
Proposal for a regulation
Article 30 — paragraph 1
Text proposed by the Commission |
Amendment |
1. The Commission shall collect the information necessary with a view to extending the scope of this Regulation to indirect emissions and goods other than those listed in Annex I, and develop methods of calculating embedded emissions based on environmental footprint methods. |
1. The Commission shall collect , in consultation with relevant stakeholders, the information necessary for the extension of the scope to other sectors and to downstream products laid down in Article 2(1a) of this Regulation , and for the development of methods of calculating embedded emissions based on environmental footprint methods. |
Amendment 260
Proposal for a regulation
Article 30 — paragraph 2
Text proposed by the Commission |
Amendment |
2. Before the end of the transitional period, the Commission shall present a report to the European Parliament and the Council on the application of this Regulation. The report shall contain, in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this Regulation , as well as an assessment of the governance system. It shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future . |
2. Before the end of the transitional period, the Commission shall present a report to the European Parliament and the Council on the application of this Regulation. The first report shall in particular focus on possibilities to enhance this Regulation towards the objective of a climate-neutral Union by 2050 at the latest, and shall assess the possibility to further extend the scope to embedded emissions of transportation services . It shall furthermore evaluate the technical specificities of calculating embedded emissions for organic chemicals and polymers, their value chains and the ability of the mechanism to sufficiently address the risk of carbon leakage for those sectors. Based on the report, the Commission may, if appropriate, put forward a legislative proposal to adjust the CBAM factor referred to in Article 31 or to defer the entry into force of Article 36(3), point (d), with regard to those goods . |
Amendment 157
Proposal for a regulation
Article 30 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The report by the Commission shall , if appropriate, be accompanied by a legislative proposal . |
3. After 2028, the Commission shall monitor the functioning of CBAM and submit a report every two years to the European Parliament and to the Council on the functioning of CBAM based on the elements laid down in paragraph 2a. |
Amendment 158
Proposal for a regulation
Article 30 — paragraph 3 a (new)
Text proposed by the Commission |
Amendment |
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3a. Where an unforeseeable, exceptional and unprovoked event outside the control of one or more third countries subject to CBAM has occurred, and that event has destructive consequences on the economic and industrial infrastructure of the countries concerned, the Commission shall assess the situation and submit to the European Parliament and to the Council a legislative proposal, as appropriate, amending this Regulation, to set out the necessary provisional measures to address those exceptional circumstances. |
Amendment 261
Proposal for a regulation
Article 31 — paragraph 1 a (new)
Text proposed by the Commission |
Amendment |
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1a. No free allocation shall be given in relation to the production within the Union of products listed in Annex I as from the date of application of the CBAM, as provided for in Article 36(3). |
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By way of derogation from the first subparagraph, until 2032, the production of those products shall benefit from free allocation in reduced amounts. A CBAM factor reducing the allocation for the production of these products shall be applied. The CBAM factor shall be equal to 100 % for the period from 1 January 2023 until 31 December 2026 and contingent upon application of Article 36(3), point (d), of this Regulation, 93 % in 2027, 84 % in 2028, 69 % in 2029, 50 % in 2030, 25 % in 2031, and reach 0 % in 2032. |
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The CBAM factor for goods included in this Regulation after…[the date of entry into force of this Regulation], in accordance with the timeline set out under Article 2(1a) shall be equal to 100 % the first year, 93 % the second year, 84 %the third year, 69 % the fourth year, 50 % the fifth year, 25 % the sixth year and reach 0 % after 6 years. |
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The reduction of free allocation shall be calculated annually as the average share of the demand for free allocation for the production of products listed in Annex I compared to the calculated total free allocation demand for all installations, for the relevant period referred to in Article 11(1) of Directive 2003/87/EC, and the CBAM factor shall be applied. |
Amendment 262
Proposal for a regulation
Article 31 — paragraph 1 b (new)
Text proposed by the Commission |
Amendment |
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1b. In order to ensure a level playing field, by way of derogation from paragraph 1 (a), first and second subparagraphs, the production in the Union of products listed in Annex I to this Regulation shall continue to receive free allocation, provided such products are produced for export to third countries without carbon pricing mechanisms similar to the EU ETS. |
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By 31 December 2025, the Commission shall present a report to the European Parliament and to the Council in which it shall provide a detailed assessment of the effects of the EU ETS and CBAM on the production in the Union of products listed in Annex I to this Regulation that are produced for export to third countries and on the development of global emissions, as well as an assessment of the WTO compatibility of the derogation laid down in the first subparagraph. |
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The Commission shall, where appropriate, accompany that report with a legislative proposal providing for a protection against the risk of carbon leakage that equalises carbon pricing for the production in the Union of products listed in Annex I to this Regulation that are produced for export to third countries without carbon pricing mechanisms similar to the EU ETS in a way that is WTO compatible by 31 December 2026, assessing in particular potential export adjustment mechanisms for installations belonging to the 10 % most efficient installations as laid down in Article 10a of Directive 2003/87/EC, in the light of WTO compatibility or any other proposals the Commission deems appropriate. |
Amendment 160
Proposal for a regulation
Article 31 — paragraph 2
Text proposed by the Commission |
Amendment |
2. The Commission is empowered to adopt implementing acts laying down a calculation methodology for the reduction referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
2. The Commission is empowered to adopt delegated acts in accordance with Article 28 supplementing this Regulation by laying down a calculation methodology for the reduction referred to in paragraph 1. |
Amendment 161
Proposal for a regulation
Article 31 — paragraph 2 a (new)
Text proposed by the Commission |
Amendment |
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2a. Each year from 2025, as part of its annual report to the European Parliament and to the Council pursuant to Article 10(5) of Directive 2003/87/EC, the Commission shall assess the effectiveness of the CBAM in addressing the carbon leakage risk for goods produced in the Union for export to third countries which do not apply the EU ETS or a similar carbon pricing mechanism. The report shall in particular assess the development of Union exports in CBAM sectors and the developments as regards trade flows and the embedded emissions of those goods on the global market. Where the report concludes that there is a carbon leakage risk for goods produced in the Union for export to such third countries which do not apply the EU ETS or a similar carbon pricing mechanism, the Commission shall, where appropriate, present a legislative proposal to address that carbon leakage risk in a manner that is compliant with WTO rules and takes into account the decarbonisation of installations in the Union. |
Amendment 162
Proposal for a regulation
Article 33 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The customs authorities shall, by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the competent authority of the Member State of importation information on imported goods, including processed products resulting from the outward processing procedure. Such information shall include the EORI number of the declarant, the 8-digit CN code, the quantity, the country of origin and the declarant of the goods, the date of declaration and the customs procedure. |
3. The customs authorities shall, by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the CBAM authority information on imported goods, including processed products resulting from the outward processing procedure. Such information shall include the EORI number of the declarant, the 8-digit CN code, the quantity, the country of origin and the declarant of the goods, the date of declaration and the customs procedure. |
Amendment 163
Proposal for a regulation
Article 35 — paragraph 1
Text proposed by the Commission |
Amendment |
1. Each declarant shall, for each quarter of a calendar year, submit a report (‘CBAM report’) containing information on the goods imported during that quarter, to the competent authority of the Member State of importation or, if goods have been imported to more than one Member State, to the competent authority of the Member State at the declarant’s choice , no later than one month after the end of each quarter. |
1. Each declarant shall, for each quarter of a calendar year, submit a report (‘CBAM report’) containing information on the goods imported during that quarter, to the CBAM authority, no later than one month after the end of each quarter. |
Amendment 164
Proposal for a regulation
Article 35 — paragraph 2 — point c
Text proposed by the Commission |
Amendment |
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Amendment 165
Proposal for a regulation
Article 35 — paragraph 3
Text proposed by the Commission |
Amendment |
3. The competent authority shall communicate the information referred to in paragraph 2 to the Commission at the latest two months after the end of the quarter covered by a report. |
3. The CBAM authority shall communicate the information referred to in paragraph 2 to the Commission at the latest two months after the end of the quarter covered by a report. |
Amendment 166
Proposal for a regulation
Article 35 — paragraph 4
Text proposed by the Commission |
Amendment |
4. The competent authority shall impose a proportionate and dissuasive penalty on declarants who fail to submit a CBAM report. |
4. The CBAM authority shall impose a proportionate and dissuasive penalty on declarants who fail to submit a CBAM report. |
Amendment 167
Proposal for a regulation
Article 35 — paragraph 5 — introductory part
Text proposed by the Commission |
Amendment |
5. If the competent authority determines that a declarant has failed to comply with the obligation to submit a CBAM report as specified in paragraph 1, the competent authority shall impose the penalty and notify the declarant: |
5. If the CBAM authority determines that a declarant has failed to comply with the obligation to submit a CBAM report as specified in paragraph 1, the CBAM authority shall impose the penalty and notify the declarant: |
Amendment 168
Proposal for a regulation
Article 35 — paragraph 5 — point a
Text proposed by the Commission |
Amendment |
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Amendment 169
Proposal for a regulation
Article 35 — paragraph 5 — point e
Text proposed by the Commission |
Amendment |
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Amendment 170
Proposal for a regulation
Article 35 — paragraph 6
Text proposed by the Commission |
Amendment |
6. The Commission is empowered to adopt implementing acts concerning the information to be reported, the procedures for communicating the information referred to in paragraph 3 and the conversion of the carbon price paid in foreign currency into euro at yearly average exchange rate. The Commission is also empowered to adopt implementing acts to further define the necessary elements of the calculation method set out in Annex III, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and their respective application to individual goods as well as laying down methods to ensure the reliability of data, including the level of detail and the verification of this data. The Commission is further empowered to adopt implementing acts to develop a calculation method for indirect emissions embedded in imported goods. |
6. The Commission is empowered to adopt implementing acts concerning the information to be reported, the procedures for communicating the information referred to in paragraph 3 and the conversion of the carbon price paid in foreign currency into euro at yearly average exchange rate. The Commission is also empowered to adopt implementing acts to further define the necessary elements of the calculation method set out in Annex III, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and their respective application to individual goods as well as laying down methods to ensure the reliability of data, including the level of detail and the verification of this data. The Commission is further empowered to adopt delegated acts in accordance with Article 28 supplementing this Regulation to develop a calculation method for indirect emissions embedded in imported goods. |
Amendments 198, 216 and 263
Proposal for a regulation
Article 36 — paragraph 3 — point a
Text proposed by the Commission |
Amendment |
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Amendments 199 and 217
Proposal for a regulation
Article 36 — paragraph 3 — point b
Text proposed by the Commission |
Amendment |
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Amendment 264
Proposal for a regulation
Article 36 — paragraph 3 — point c
Text proposed by the Commission |
Amendment |
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Amendments 200, 218 and 265
Proposal for a regulation
Article 36 — paragraph 3 — point d
Text proposed by the Commission |
Amendment |
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Amendment 175
Proposal for a regulation
Annex I
Text proposed by the Commission
List of goods and greenhouse gases
1. |
For the purpose of the identification of goods, this Regulation shall apply to goods listed in the following sectors currently falling under the combined nomenclature (‘CN’) codes listed below, and shall be those of Council Regulation (EEC) No 2658/87 (1). |
2. |
For the purposes of this Regulation, the greenhouse gases relating to goods falling in the sectors listed below, shall be those listed below for each type of goods. |
Cement
CN code |
Greenhouse gas |
2523 10 00 — Cement clinkers |
Carbon dioxide |
2523 21 00 — White Portland cement, whether or not artificially coloured |
Carbon dioxide |
2523 29 00 — Other Portland cement |
Carbon dioxide |
2523 90 00 — Other hydraulic cements |
Carbon dioxide |
Electricity
CN code |
Greenhouse gas |
2716 00 00 — Electrical energy |
Carbon dioxide |
Fertilisers
CN code |
Greenhouse gas |
||
2808 00 00 — Nitric acid; sulphonitric acids |
Carbon dioxide and nitrous oxide |
||
2814 — Ammonia, anhydrous or in aqueous solution |
Carbon dioxide |
||
2834 21 00 — Nitrates of potassium |
Carbon dioxide and nitrous oxide |
||
3102 — Mineral or chemical fertilisers, nitrogenous |
Carbon dioxide and nitrous oxide |
||
3105 — Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
|
Carbon dioxide and nitrous oxide |
Iron and Steel
CN code |
Greenhouse gas |
72 — Iron and steel Except: 7202 — Ferro-alloys 7204 — Ferrous waste and scrap; remelting scrap ingots and steel |
Carbon dioxide |
7301 — Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
Carbon dioxide |
7302 — Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Carbon dioxide |
7303 00 — Tubes, pipes and hollow profiles, of cast iron |
Carbon dioxide |
7304 — Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
Carbon dioxide |
7305 — Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
Carbon dioxide |
7306 — Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
Carbon dioxide |
7307 — Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
Carbon dioxide |
7308 — Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Carbon dioxide |
7309 — Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
7310 — Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
7311 — Containers for compressed or liquefied gas, of iron or steel |
Carbon dioxide |
Aluminium
CN code |
Greenhouse gas |
7601 — Unwrought aluminium |
Carbon dioxide and perfluorocarbons |
7603 — Aluminium powders and flakes |
Carbon dioxide and perfluorocarbons |
7604 — Aluminium bars, rods and profiles |
Carbon dioxide and perfluorocarbons |
7605 — Aluminium wire |
Carbon dioxide and perfluorocarbons |
7606 — Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7607 — Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7608 — Aluminium tubes and pipes |
Carbon dioxide and perfluorocarbons |
7609 00 00 — Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
Carbon dioxide and perfluorocarbons |
Amendment
List of goods and greenhouse gases
1. |
For the purpose of the identification of goods, this Regulation shall apply to goods listed in the following sectors currently falling under the combined nomenclature (‘CN’) codes listed below, and shall be those of Council Regulation (EEC) No 2658/87 (1). |
2. |
For the purposes of this Regulation, the greenhouse gases relating to goods falling in the sectors listed below, shall be those listed below for each type of goods. |
Cement
CN code |
Greenhouse gas |
2523 30 00 — Aluminous cement |
Carbon dioxide |
2523 10 00 — Cement clinkers |
Carbon dioxide |
2523 21 00 — White Portland cement, whether or not artificially coloured |
Carbon dioxide |
2523 29 00 — Other Portland cement |
Carbon dioxide |
2523 90 00 — Other hydraulic cements |
Carbon dioxide |
Electricity
CN code |
Greenhouse gas |
2716 00 00 — Electrical energy |
Carbon dioxide |
Fertilisers
CN code |
Greenhouse gas |
||
2808 00 00 — Nitric acid; sulphonitric acids |
Carbon dioxide and nitrous oxide |
||
2814 — Ammonia, anhydrous or in aqueous solution |
Carbon dioxide |
||
2834 21 00 — Nitrates of potassium |
Carbon dioxide and nitrous oxide |
||
3102 — Mineral or chemical fertilisers, nitrogenous |
Carbon dioxide and nitrous oxide |
||
3105 — Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
|
Carbon dioxide and nitrous oxide |
Iron and Steel
CN code |
Greenhouse gas |
72 — Iron and steel Except: 7202 — Ferro-alloys 7204 — Ferrous waste and scrap; remelting scrap ingots and steel |
Carbon dioxide |
7301 — Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
Carbon dioxide |
7302 — Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
Carbon dioxide |
7303 00 — Tubes, pipes and hollow profiles, of cast iron |
Carbon dioxide |
7304 — Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
Carbon dioxide |
7305 — Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
Carbon dioxide |
7306 — Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
Carbon dioxide |
7307 — Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
Carbon dioxide |
7308 — Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
Carbon dioxide |
7309 — Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
7310 — Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
Carbon dioxide |
7311 — Containers for compressed or liquefied gas, of iron or steel |
Carbon dioxide |
Aluminium
CN code |
Greenhouse gas |
7601 — Unwrought aluminium |
Carbon dioxide and perfluorocarbons |
7603 — Aluminium powders and flakes |
Carbon dioxide and perfluorocarbons |
7604 — Aluminium bars, rods and profiles |
Carbon dioxide and perfluorocarbons |
7605 — Aluminium wire |
Carbon dioxide and perfluorocarbons |
7606 — Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7607 — Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
Carbon dioxide and perfluorocarbons |
7608 — Aluminium tubes and pipes |
Carbon dioxide and perfluorocarbons |
7609 00 00 — Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
Carbon dioxide and perfluorocarbons |
Chemicals
CN code |
Greenhouse gas |
29 — Organic Chemicals |
Carbon dioxide |
280410000 — Hydrogen |
Carbon dioxide |
281410000 — Anhydrous amonia |
Carbon dioxide |
2814 20 00 — Amonia in aqueous solution |
Carbon dioxide |
Polymers
CN code |
Greenhouse gas |
39 — Plastics and articles thereof |
carbon dioxide and nitrous oxide |
Amendment 176
Proposal for a regulation
Annex III — point 2 — title
Text proposed by the Commission |
Amendment |
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Amendment 177
Proposal for a regulation
Annex III — point 2 — introductory part
Text proposed by the Commission |
Amendment |
For determining the specific actual embedded emissions of simple goods produced in a given installation, only direct emissions shall be accounted for. For this purpose, the following equation is to be applied: |
For determining the specific actual embedded emissions of simple goods produced in a given installation, both direct and indirect emissions shall be accounted for. For this purpose, the following equation is to be applied: |
Amendment 178
Proposal for a regulation
Annex III — point 2 — paragraph 3
Text proposed by the Commission |
Amendment |
‘Attributed emissions’ mean the part of the installation’s direct emissions during the reporting period that are caused by the production process resulting in goods g when applying the system boundaries of the process defined by the implementing acts adopted pursuant to Article 7(6). The attributed emissions shall be calculated using the following equation: AttrEmg = DirEm |
‘Attributed emissions’ mean the part of the installation’s emissions during the reporting period that are caused by the production process resulting in goods g when applying the system boundaries of the process defined by the implementing acts adopted pursuant to Article 7(6). The attributed emissions shall be calculated using the following equation: Attrg = DirEm + Emel–Emel, exp |
Amendment 179
Proposal for a regulation
Annex III — point 3 — title
Text proposed by the Commission |
Amendment |
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Amendment 180
Proposal for a regulation
Annex III — point 4 — paragraph 2
Text proposed by the Commission |
Amendment |
For the purpose of determining default values, only actual values shall be used for the determination of embedded emissions. In the absence of actual data, literature values may be used. The Commission shall publish guidance for the approach taken to correct for waste gases or greenhouse gases used as process input, before collecting the data required to determine the relevant default values for each type of goods listed in Annex I. Default values shall be determined based on the best available data. They shall be revised periodically through implementing acts based on the most up-to-date and reliable information, including on the basis of information provided by a third country or group of third countries. |
For the purpose of determining default values, only actual values from the country where actual emissions took place, shall be used for the determination of embedded emissions. In the absence of actual data or when the use of actual data would lead to low default values favouring free-riding behaviour , literature values may be used. The Commission shall publish guidance for the approach taken to correct for waste gases or greenhouse gases used as process input, before collecting the data required to determine the relevant default values for each type of goods listed in Annex I. Default values shall be determined based on the best available data. Best available data shall be based, to the extent possible, on reliable and publicly available information on the type of technology and processes used, plant design, origin of input materials and simple goods used in the production process, energy source and other data. Default values shall be revised periodically through implementing acts referred to in Article 7(6) based on the most up-to-date and reliable information, including on the basis of information provided by a third country or group of third countries. |
Amendment 181
Proposal for a regulation
Annex III — point 4 — point 4.1 — paragraph 1
Text proposed by the Commission |
Amendment |
When actual emissions cannot be adequately determined by the authorised declarant, default values shall be used. These values shall be set at the average emission intensity of each exporting country and for each of the goods listed in Annex I other than electricity, increased by a mark-up, the latter to be determined in the implementing acts of this Regulation. When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the 10 per cent worst performing EU installations for that type of goods. |
When actual emissions cannot be adequately determined by the authorised declarant, default values shall be used. These values shall be set at the average emission intensity of the 10 % worst performing installations in each exporting country and for each of the goods listed in Annex I other than electricity, increased by a mark-up, the latter to be determined in the implementing acts of this Regulation. When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the 5 per cent worst performing EU installations for that type of goods. Under no circumstances shall default values be lower than the likely embedded emissions and the exporter shall not benefit from the failure to provide reliable data on actual emissions so that default values are used. |
Amendment 182
Proposal for a regulation
Annex III — point 4 — point 4.2 — point 4.2.1 — paragraph 1
Text proposed by the Commission |
Amendment |
Specific default values shall be based on the best data available to the Commission determining the average CO2 emission factor in tonnes of CO2 per megawatt-hour of price-setting sources in the third country, group of third countries or region within a third country. |
Specific default values shall be based on the 10 % worst performing installations producing electricity in the third country, group of third countries or region within a third country. |
Amendment 183
Proposal for a regulation
Annex III a (new)
Text proposed by the Commission
Amendment
Annex IIIa
Methodology for calculating the reduction of CBAM certificates due to free allocation under EU ETS
Amendment 184
Proposal for a regulation
Annex V — Part 1 — paragraph 1 — point c
Text proposed by the Commission |
Amendment |
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(1) The matter was referred back for interinstitutional negotiations to the committee responsible, pursuant to Rule 59(4), fourth subparagraph (A9-0160/2022).
(31) Communication from the Commission of 11 December 2019 on the European Green Deal (COM(2019)0640).
(32) Communication from the Commission of 12 May 2021 on Pathway to a Healthy Planet for All (COM(2021)0400).
(31) Communication from the Commission of 11 December 2019 on the European Green Deal (COM(2019)0640).
(32) Communication from the Commission of 12 May 2021 on Pathway to a Healthy Planet for All (COM(2021)0400).
(33) OJ L 282, 19.10.2016, p. 4.
(33) OJ L 282, 19.10.2016, p. 4.
(35) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).
(35) Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).
(36) IPCC, 2018: Global Warming of 1,5 oC. An IPCC Special Report on the impacts of global warming of 1,5 oC above pre-industrial levels and related global greenhouse gas emission pathways, in the context of strengthening the global response to the threat of climate change, sustainable development, and efforts to eradicate poverty [Masson-Delmotte, V., P. Zhai, H.-O. Pörtner, D. Roberts, J. Skea, P.R. Shukla, A. Pirani, W. Moufouma-Okia, C. Péan, R. Pidcock, S. Connors, J.B.R. Matthews, Y. Chen, X. Zhou, M.I. Gomis, E. Lonnoy, T. Maycock, M. Tignor, and T. Waterfield (eds.)].
(36) IPCC, 2018: Global Warming of 1,5 oC. An IPCC Special Report on the impacts of global warming of 1,5 oC above pre-industrial levels and related global greenhouse gas emission pathways, in the context of strengthening the global response to the threat of climate change, sustainable development, and efforts to eradicate poverty [Masson-Delmotte, V., P. Zhai, H.-O. Pörtner, D. Roberts, J. Skea, P.R. Shukla, A. Pirani, W. Moufouma-Okia, C. Péan, R. Pidcock, S. Connors, J.B.R. Matthews, Y. Chen, X. Zhou, M.I. Gomis, E. Lonnoy, T. Maycock, M. Tignor, and T. Waterfield (eds.)].
(47) Commission Recommendation 2013/179/EU of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations (OJ L 124, 4.5.2013, p. 1).
(47) Commission Recommendation 2013/179/EU of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations (OJ L 124, 4.5.2013, p. 1).
(1a) Regulation (EU) 2021/947 of the European Parliament and of the Council of 9 June 2021 establishing the Neighbourhood, Development and International Cooperation Instrument — Global Europe, amending and repealing Decision No 466/2014/EU of the European Parliament and of the Council and repealing Regulation (EU) 2017/1601 of the European Parliament and of the Council and Council Regulation (EC, Euratom) No 480/2009 (OJ L 209, 14.6.2021, p. 1).
(51) Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on Better Law-Making (OJ L 123, 12.5.2016, p. 1).
(51) Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on Better Law-Making (OJ L 123, 12.5.2016, p. 1).
(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
(1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).