碳边境调整机制（CBAM）（2024.2）问答

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CarbonBorderAdjustmentMechanism(CBAM)

QuestionsandAnswers

Lastupdatedon31January2024

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Outline

General 7

1.WhyistheEUputtinginplaceaCarbonBorderAdjustmentMechanism? 7

2.WhatisthecurrentstageofimplementationofCBAM? 7

3.HowdoestheCBAMwork? 8

4.HowdoesCBAMinteractwiththeEUEmissionsTradingSystem(ETS)? 8

5.HowistheCBAMcompatiblewithotherETSsystemsoutsidetheEU? 9

6.Whichsectorsdoesthenewmechanismcoverandwhyweretheychosen? 9

7.TowhichgoodsdoestheCBAMRegulationapply? 10

8.DoestheCBAMapplyto‘secondhand’goods? 10

9.DoestheCBAMapplyto‘returnedgoods’? 10

10.HowwilltheCBAMtacklecarbonleakageoffinishedorsemi-finishedproducts? 10

11.DoestheCBAMapplytopackaging? 11

12.DoestheCBAMapplytogoodsproducedinEUoutermostregions,suchasMayotteorLa

Reunion? 11

13.WhichthirdcountriesfallunderthescopeoftheCBAM? 11

14.DoIneedtoreporttheimportofCBAMgoodsoriginatingfromtheUK? 11

15.Whathappensduringthetransitionalperiod? 11

16.Aretherepenaltiesfornon-compliancewiththeCBAMRegulation? 12

17.WherecanIfinddetailedinformationonhowtocarryoutthereportingofembedded

emissions? 12

18.IsitmandatorytousethecommunicationtemplateExcelfile? 12

19.Whoisliableincaseswhereincorrectorinsufficientinformationissubmitted? 13

20.IamanimporterbasedinSwitzerland,orintheEEA(Norway,Iceland,Liechtenstein).Howcan

IaccesstheCBAMTransitionalRegistry? 13

21.WhocanIcontactifIhavefurther,morespecificquestions? 13

1Comparedtothepreviousversion,themainchangesconcernquestions11,12,20,24,26,28,30,50,86,88,89,and109.

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Reporting:generalissues 13

22.Whoisresponsibleforthereporting? 13

23.Cananimporterhaveseveralindirectcustomsrepresentatives,andvice-versa? 14

24.WillcompaniesbeallowedtoreportatcentralisedlevelifsubsidiariesinthedifferentMember

StateshavedifferentEconomicOperatorsRegistrationandIdentification(EORI)numbers? 14

25.Whatarethereportingobligations?BywhendoIneedtosubmitareport? 15

26.IwasunabletosubmitthefirstCBAMreportwithinthesubmissiondeadlineduetotechnical

errors.WhatshouldIdo? 15

27.IimportverysmallquantitiesofCBAMgoods.Dotheseproductsfallwithinthescopeofthe

CBAMRegulation? 16

28.IamanaturalpersonandhavepurchasedaCBAMgoodonlineformypersonaluse.Ilater

realisedthatthegoodwasimportedintotheEU.DoIneedtocomplywiththeCBAMreporting

obligations? 16

29.IhavenotimportedCBAMgoodsduringagivenreportingquarter.MustIsubmitaCBAM

report? 17

30.Isitmandatorytoreporttheassociatedoperators/installationsoftheCBAMgoodsdeclared?

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Reporting:responsibilitiesandprocedures 17

31.WhatistheroleoftheEuropeanCommissionduringthetransitionalperiod? 17

32.Whatisanationalcompetentauthority(NCA)? 18

33.DoimportersofCBAMgoodsneedtobe‘authorised’inordertoimportCBAMgoodsduring

thetransitionalperiod? 18

34.Arethereverificationobligationsduringthetransitionalperiod? 18

35.WhichembeddedemissionsneedtobereportedbyeachCBAMsector? 18

36.Whatinformationshouldreportingdeclarantsrequestfromproducersinthirdcountriesto

ensuretheycansubmitthequarterlyCBAMreport? 19

37.WhatdocumentsinoriginalshallbeprovidedinthequarterlyCBAMreport? 20

38.IambothanimporterandanindirectcustomsrepresentativefilingCBAMreportsforanother

importer.DoIfileasingleCBAMreportortwoseparateCBAMreports? 20

39.Whatistheeffective‘carbonprice’duethatIneedtoreporton? 20

40.Whowillchecktheaccuracyofsubmitteddataandreports? 20

41.IsitpossibletocorrectaCBAMreportthathasalreadybeensubmitted? 21

42.ShouldthereportbeinEnglishonlyorisitpossibletoreportinotherlanguages? 21

Reporting:CBAMTransitionalRegistry 21

43.WhatistheCBAMTransitionalRegistry? 21

44.WhatwilltheCBAMTransitionalRegistrybeusedfor? 21

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45.IstheCBAMTransitionalRegistrythesameastheEUCustomstraderportal? 22

46.WillthedatasharedintheCBAMTransitionalRegistrybedealtwithconfidentiality? 22

47.HowcanIregisterasadeclarantandaccesstheCBAMTransitionalRegistry? 22

48.WhatCBAMTransitionalRegistryenvironmentsareavailable? 23

49.Inacompanywhichisareportingdeclarant,whocanrequestaccesstotheTransitional

Registry? 23

50.WhocanfillintheCBAMreportintheCBAMTransitionalRegistryforthereportingdeclarant?

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51.CancompaniesthatarenotdirectlysubjecttotheCBAMalsohaveaccesstotheCBAM

TransitionalRegistry? 24

52.HowshouldIfillinthedataintheCBAMTransitionalRegistry? 24

MethodologyforcalculatingembeddedemissionsinCBAMgoodsinthetransitionalperiod 24

53.Whatistherelevanttimeperiodforcalculatingembeddedemissions?Candatafromprevious

yearsbeused? 24

54.Whataresimpleandcomplexgoods? 25

55.Whataredirectandindirectemissions? 25

56.Whatisthe“bubbleapproach”andhowdoesitwork? 25

57.IfanimportedCBAMgoodwasproducedusingprecursorsfromtheEU(e.g.pigiron)–would

thishavetobeconsideredinthecalculation? 25

58.WilltheEuropeanCommissionformallyorinformallyverifythe“equivalence”ofalternative

methods? 26

59.HowareindirectemissionsfortheproductionofCBAMgoodsdetermined? 26

60.Whichemissionfactorsforelectricityshouldbeusedtodetermineindirectemissions? 26

61.Canmarket-basedcertificates(GuaranteeofOrigin,RenewableEnergyCertificates,etc.)be

usedtojustifytheuseofactualemissionfactors? 26

62.Shouldemissionsfromon-sitetransportationbeincludedinthecalculation? 27

63.Cancarboncaptureanduse(CCU)/carboncaptureandstorage(CCS)beusedtooffset

emissionsforthepurposeofdeterminingembeddedemissions? 27

64.Mysupplierisnotsendingmethenecessaryinformationbeforethereportisdue.What

shouldIdo? 27

65.Whatarethedefaultvalues?Howdoesthiswork? 27

66.Howdoyoudeterminedefaultvalues? 28

67.UntilwhichpointintimewillEUimportersbeallowedtousealternativemonitoringand

reportingmethods? 28

68.Howshouldemissionsresultingfromtheuseofbiomassbeaccountedfor? 29

69.Howshoulddecimalplacesandroundingbehandledincalculations? 29

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70.ShouldthegrossweightorthenetweightoftheimportedCBAMgoodstobeusedforthe

calculationoftheembeddedemissions? 29

71.Howtodealwithstockitemsforwhichthereisnoemissiondataavailable? 29

72.Ifafacilityisusedsimultaneouslybymultipleproductionprocesses,howdoyouattributethe

emissionsfromthatfacilitytoeachproductionprocess? 29

73.Shouldsaleableoff-specproductsbeconsideredforthedeterminationoftheactivitylevel?.30

Cement 30

74.IscementdefinedasacomplexgoodinthescopeoftheCBAM? 30

Fertilisers 30

75.Aretheexothermicchemicalreactionsinvolvedinfertilierproductionaccountedforasdirect

emissions? 30

76.CanCO2boundinureabecountedasnegativeemissions? 30

ElectricityasCBAMgood 30

77.WhoistheCBAMreportingdeclarantforelectricityimports? 30

78.WhatisthedifferencebetweentheemissionfactorforelectricityandtheCO2emissionfactor?

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79.WhichCO2emissionfactorsshouldbeused? 31

80.Whataretherequirementstoreportactualembeddedemissionsofelectricity,thesocalled

“conditionality”? 31

81.Istransitthroughnon-EUcountriesconsideredforreportingonelectricityintheCBAM? 32

82.Whicharethesystemboundariestodeterminetheembeddedemissionsofelectricity? 32

Hydrogen 32

83.WhatistheconnectionbetweenhydrogenasaCBAMgoodandtheRenewableEnergy

Directive(EU)2018/2001(‘REDII’))? 32

Ironandsteel 32

84.Whencalculatingtheembeddedemissionofsteelproducts,areauxiliaryprocessessuchas

limekilnsorcokeovenplantsplantsincludedintheboundarycalculation? 32

85.DoironorepelletsfallwithinthescopeofCBAM? 33

86.Whatshouldbefilledinthefield"steelmillidentificationnumber"intheCBAMreport? 33

Aluminium/Steel 33

87.Shouldthespecificembeddedemissionsofaluminium/steelgoodsbedeterminedseparately

fordifferentalloygrades? 33

Customs 33

88.Cananimporterusedifferentcustomsrepresentativesforthecustomsdeclarationandthe

CBAMreporting? 33

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89.WhathappensifanindirectcustomsrepresentativedoesnotagreetocarryoutCBAM

reportingobligations? 34

90.CanadirectcustomsrepresentativebeaCBAMreportingdeclarantforcompaniesestablished

intheterritoryoftheEU? 36

91.WillcustomsrepresentativeshavetheobligationtocheckiftheirclientisaCBAM-registered

declarantpriortomakingacustomsdeclarationontheirbehalfforCBAMgoods? 36

92.MycompanyisregisteredinoneEUMemberStatebutimportsCBAMgoodsthroughmultiple

MemberStates.ShouldIcompilealltheseimportsintoonesinglequarterlyreport? 36

93.AregoodstransitingintheEUtobereportedonunderCBAM? 37

94.WilltheCBAMreportingobligationapplytoCBAMgoodsthathaveenteredfreecirculation

withintheEUduetonon-compliancewithacustomsprocedureotherthanimport(e.g.,temporary

admission),andforwhichalldutiesandtaxeshavealreadybeenpaidthroughthesaidnon-

complianceprocedure? 37

95.DoIneedtoreportonCBAMgoodsthatareplacedundertheinwardprocessingregime? 37

96.ThereisatariffsuspensionontheCBAMgoodthatIhaveimported.AmIexemptfromthe

CBAM? 38

97.Whathappensifindirectcustomsrepresentativesagreetoactasreportingdeclarantsonlyfor

somegoodsbutnotforothers?Dotheyneedtosubmittwodifferentcustomsdeclarations,onefor

thegoodsforwhichtheyactasreportingdeclarantandoneforwhichtheydonot? 38

Definitiveperiod 38

98.HowwilltheCBAMworkinpracticeduringthedefinitiveperiod? 38

99.WhatobligationswillimportersofCBAMgoodshaveduringthedefinitiveperiod? 39

100.After2026,areyougoingtoprohibittheimportofCBAMitemsiftheEUimportersisnotan

authorisedCBAMdeclarant? 39

101.HowcantheCBAMreportbesubmittedduringthedefinitiveperiod? 39

102.HowwillIgetaccesstotheCBAMRegistryinthedefinitiveperiod? 39

103.WhatwillbetheroleoftheEuropeanCommissionduringthedefinitiveperiod? 40

104.WilltheEUexpandthescopeoftheCBAM? 40

105.HowwillaCBAMdeclarantbecome‘authorised’andwhatisthetimelineforitsauthorisation

duringthedefinitiveperiod? 40

106.HowcanEUimportersensurethattheyreceivetheinformationtheyneedfromtheirnon-EU

exporterstobeabletousethenewsystemcorrectly? 40

107.Howwillthereliabilityofthereportedinformationbeensured? 41

108.Howwilltheaccreditationofverifierswork? 41

109.HowwillIbeabletofindaccreditedCBAMverifiers? 41

110.HowwillfreeallocationbeaccountedforinthecalculationoftheCBAMobligationtobepaid?

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111.HowwillthecarbonpricepaidinathirdcountrybediscountedfromtheCBAM?42

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General

PleasenotethatthisFAQdocumentismainlyfocusingonthetransitionalphaseoftheCarbonBorderAdjustmentMechanism(CBAM),whichenteredintoforceon1October2023.Nonetheless,severalquestionsconcerningthedefinitiveperiod(startinginJanuary2026)arealsoaddressed.

1.WhyistheEUputtinginplaceaCarbonBorderAdjustmentMechanism?

.TheEUisattheforefrontofinternationaleffortstofightclimatechange.TheEuropeanGreenDealsetoutaclearpathtowardsachievingtheEU'sambitioustargetofa55%netreductioningreenhousegasemissionscomparedto1990levelsby2030,andtobecomeclimate-neutralby2050.InJuly2021,theCommissionmadeitsFitfor55policyproposalstoturnthisambitionintoreality,furtherestablishingtheEUasaglobalclimateleader.Sincethen,thosepolicieshavetakenshapethroughnegotiationswithco-legislators,theEuropeanParliamentandtheCouncil,andmanyhavenowbeensignedintoEUlaw.ThisincludestheEU’sCarbonBorderAdjustmentMechanism(CBAM).

.AstheEUraisesitsclimateambitionandlessstringentenvironmentalandclimatepoliciesprevailinsomenon-EUcountries,thereisastrongriskofso-called‘carbonleakage'–i.e.companiesbasedintheEUcouldmovecarbon-intensiveproductionabroadtotakeadvantageoflaxerstandards,orEUproductscouldbereplacedbymorecarbon-intensiveimports.SuchcarbonleakagecanshiftemissionsoutsideofEuropeandthereforeseriouslyunderminetheEU’saswellasglobalclimateefforts.TheCBAMwillsupporttheEU’sincreasedclimateambitionandensurethatclimateactionisnotunderminedbyproductionrelocatingtocountrieswithlessambitiouspolicies.

2.WhatisthecurrentstageofimplementationofCBAM?

.TheEuropeanParliamentandtheCounciloftheEuropeanUnion,asco-legislators,signedthe

CBAMRegulation

(EU)2023/956on10May2023.TheCBAMenteredintoapplicationinitstransitionalperiodon1October2023,withthefirstquarterlyreportsdueby31January2024.ThesetofrulesandrequirementsforthereportingofemissionsunderCBAMarefurtherspecifiedin

ImplementingRegulation(EU)2023/1773layingout

reportingrulesduringthetransitionalperiod.

TheCommissionhassetupthetransitionalCBAMregistry,ispreparingfurthersecondarylegislation,andcarryingouttheplannedanalysis.ThedefinitiveperiodofCBAMwillenterintoforceinJanuary2026.

.TheEuropeanCommissionhasmadeavailabledetailedguidancefortheapplicationofCBAMduringthetransitionalperiod.Theseincludedetailedmanuals,webinars,e-learnings,andothermaterials.Allinformationsupportingtheimplementationcanbeaccessedonthe

Commission’sCBAMwebpage.

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3.HowdoestheCBAMwork?

.TheCBAMhasbeendesignedtocomplywiththeEU’sinternationalcommitmentsandobligationsincludingWorldTradeOrganisation(WTO)rules.TheCBAMsystemmirrorstheEUETSandworksasfollows:

oCBAMisappliedontheactualembeddedemissionsinthegoodsimportedintheEU,determinedaccordingtoamethodologythatisinlinewiththereportingofemissionsundertheEUETSfortheproductionofthesamegoodsintheEU.

oAsfromtheentryintoforceofthedefinitiveperiodofCBAMin2026,EUimporterswillbuyCBAMcertificatescorrespondingtothecarbonpricethatwouldhavebeenpaid,hadthegoodsbeenproducedundertheEU'scarbonpricingrules.

oConversely,ifanon-EUproducerhasalreadypaidacarbonpriceinathirdcountryontheembeddedemissionsfortheproductionoftheimportedgoods,thecorrespondingcostcanbefullydeductedfromtheCBAMobligation.

.TheCBAMwillthereforehelpreducetheriskofcarbonleakagewhileencouragingboth,producersinnon-EUcountriestogreentheirproductionprocessesaswellascountriestointroducecarbonpricingmeasures.

.Toprovidebusinessesandothercountrieswithlegalcertaintyandstability,theCBAMisbeingphasedingraduallyandinitiallyappliesonlytoaselectednumberofgoodsinsectorsathighriskofcarbonleakage:iron/steel,cement,fertilisers,aluminium,hydrogenandelectricity.Inthetransitionalperiod,whichstartedon1October2023,areporting

systemappliesforthosegoodswiththeobjectiveoffacilitatingasmoothroll-outandtofacilitatedialoguewiththirdcountries.ImporterswillstartpayingtheCBAMfinancialadjustmentin2026.

4.HowdoesCBAMinteractwiththeEUEmissionsTradingSystem(ETS)?

.TheEUEmissionsTradingSystem(ETS)istheworld'sfirstinternationalemissionstradingschemeandtheEU'sflagshippolicytocombatclimatechange.Itsetsacapontheamountofgreenhousegasemissionsthatcanbereleasedfrompowerproductionandlargeindustrialinstallations.AllowancesmustbeboughtontheETStradingmarket,thoughacertainnumberoffreeallowancesisdistributedtoindustrytopreventcarbonleakage.Inordertostepuptheincentivetodecarbonise,theCBAMwillprogressivelybeintroducedasfreeallowancesarereduced.UndertheEUETS,thenumberoffreeallowancesdeclinesovertimeforallsectors.ForCBAMsectors,thedeclineacceleratesasfrom2026,sothattheETScanhavemaximumimpactinfulfillingtheEU’sambitiousclimategoals.Atthesametime,theCBAMfinancialadjustmentisphasedinaccordingtoagradualschedule.

.TheCBAMwillbebasedonasystemofcertificatescorrespondingtoembeddedemissionsinCBAMproductsimportedintotheEU.TheCBAMdepartsfromtheETSinsomelimitedareaswhereitwasneeded,asitisnota‘capandtrade'system.Forexample,andunliketheEUETS,anunlimitednumberofcertificatescanbepurchased.Nevertheless,thepriceofCBAMcertificateswillmirrortheETSallowanceprice.

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.OncethefullCBAMregimebecomesoperationalin2026,thesystemwilladjusttoreflecttherevisedEUETS,inparticularwhenitcomestothereductionofavailablefreeallowancesinthesectorscoveredbytheCBAM.ThismeansthattheCBAMwillonlybegintoapplytotheproductscovered,andindirectproportiontothereductionoffreeallowancesallocatedundertheETSforthosesectors.Putsimply,untilfreeallowancesinCBAMsectorsarecompletelyphasedoutin2034,theCBAMwillapplyonlytotheproportionofemissionsthatdoesnotbenefitfromfreeallowancesundertheEUETS,thusensuringthatimportersaretreatedinaneven-handedwaycomparedtoEUproducers.

5.HowistheCBAMcompatiblewithotherETSsystemsoutsidetheEU?

.TheCBAMwillensurethatimportedgoodswillget“nolessfavourabletreatment”thanEUproducts,thanksinparticulartothreeCBAMdesignfeatures:

otheCBAMtakesintoconsideration“actualvalues”ofembeddedemissions,meaningthatdecarbonisingeffortsofcompaniesexportingtotheEUwillleadtoalowerCBAMpayment;

othepriceoftheCBAMcertificatestobepurchasedfortheimportationoftheCBAMgoodswillbethesameasforEUproducersundertheEUEmissionsTradingSystem(EUETS);and

otheeffectivecarbonpricespaidoutsidetheEUwillbedeductedfromtheadjustmenttoavoidadoubleprice.

.Thiscarbonpricepaidinathirdcountrycouldforexamplebeduetoanestablishedemissionstradingsystem.TheCommissionwill,beforetheendofthetransitionalperiod,adoptsecondarylegislationtodesigntherulesandprocessestotakeintoaccounttheeffectivecarbonpricepaidabroad.Duringthetransitionalperiod,reportingdeclarantsneedtoreportthecarbonpricedueinacountryoforiginfortheembeddedemissionsintheimportedgoods,takingintoaccountanyrebateorotherformofcompensationavailable.

6.Whichsectorsdoesthenewmechanismcoverandwhyweretheychosen?

.TheCBAMinitiallyappliestoimportsofgoodsinthefollowingsectors:

.Cement

.IronandSteel

.Aluminium

.Fertilisers

.Hydrogen

.Electricity

.Thesesectorswereselectedfollowingspecificcriteria,inparticulartheirhighriskofcarbonleakageandhighemissionintensitywhichwilleventually–oncefullyphasedin–

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representmorethan50%oftheemissionsoftheindustrysectorscoveredbytheETS.Inthefuture,theCBAMmaybeextendedtootherETSsectors.

7.TowhichgoodsdoestheCBAMRegulationapply?

.The

CBAMRegulation

appliestoCNcodes(CombinedNomenclature),whichaddstwodigitstotheHScodeandisusedasacommoditycodeforexportsoutsidetheEU.

.AllgoodsforwhichtheembeddedemissionsmustbereportedarelistedinAnnexItothe

CBAMRegulation.

Thesearecalled‘CBAMgoods’.

.Sectorssuchas‘ironandsteel’arementionedonlyforinformationalpurposes.Forexample,thismeansthatimportsofammonia(CNcode28141000or28142000underthefertilizersector)arecoveredbytheCBAMRegulationeveniftheammoniaisnotusedtoproducefertilisers.

8.DoestheCBAMapplyto‘secondhand’goods?

.The

CBAMRegulation

appliestoallgoodsthatareimportedintotheEU,namelyreleasedforfreecirculationintheEUsinglemarket.

9.DoestheCBAMapplyto‘returnedgoods’?

.ReturnedgoodsaregoodsdefinedinArticle203oftheUnionCustomsCode(Regulation(EU)No952/2013).TheyaregoodsthatarereleasedforfreecirculationandbenefitfromdutyexemptionbecausetheywereUniongoodsbefore,eitherbecausetheyhaveoriginallybeenexportedasUniongoodsorbecausetheywerepreviouslyreleasedforfreecirculation,andbecausetheyfulfilcertainconditions(e.g.theyarereleasedforfreecirculationwithinthreeyearsaftertheywerepreviouslyexported).Theconditionsunderwhichthosegoodsqualifyasreturnedgoodsarelaiddowninthecustomslegislation,andcompetentcustomsauthoritiesassesswhethertheseconditionsarefulfilledwhenthegoodsaredeclaredforreleaseforfreecirculationintheEU.

.Duringthetransitionalperiod,CBAMreportingobligationsdonotapplytoreturnedgoods.Asaresult,theembeddedemissionsofthesegoodsdonotneedtobeincludedinthequarterlyCBAMreport.

.Duringthedefinitiveperiod,reportingdeclarantswillhavetoreportreturnedgoods-ofanon-EUcustomsorigin

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-intheirannualCBAMdeclaration,howevertheymustinput‘zero’forthetotalembeddedemissionscorrespondingtothosegoods.

10.HowwilltheCBAMtacklecarbonleakageoffinishedorsemi-finished

products?

.TheCBAMappliesmostlytobasicmaterialsandbasicmaterialgoods,butalsotosomefinished/downstreamproducts,suchasfasteners(CNcode7318XXXX).

2ThecustomsstatusreferstothestatusofgoodsasUnionornon-Uniongoods,accordingtoArt.5(22)ofthe

UnionCustomsCode(RegulationEU952/2013).Thecustomsstatusisindependentfromanddoesnotaffecttheoriginofthegoods.

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.The

CBAMRegulation

willbereviewedattheendofthetransitionalperiodtoassess,basedonselectedcriteria,ifadditionalgoodsandsectorswithintheETScouldbeadded.

11.DoestheCBAMapplytopackaging?

.TheCBAMreportingobligationappliesiftheCNcodeofthepackagingisgiveninthecustomsdeclarationandiscoveredbyAnnexItothe

CBAMRegulation.

12.DoestheCBAMapplytogoodsproducedinEUoutermostregions,suchasMayotteorLaReunion?

.TheCBAMRegulationappliesonlytoCBAMgoodsoriginatinginthirdcountriesandimportedintothecustomsterritoryoftheUnion.ThelistofterritorieswhichcomprisetheEUcustomsterritoryisincludedinArticle4ofthe

UnionCustomsCode(Regulation

(EU)No952/2013).

LaRéunion,Mayotte,GuadeloupeandMartiniquearepartoftheEUcustomsterritory,andthereforetheCBAMRegulationdoesnotapplytogoodsproducedintheseterritories.

13.WhichthirdcountriesfallunderthescopeoftheCBAM?

.Inprinciple,importsofgoodsfromallnon-EUcountriesarecoveredbytheCBAM.However,certainthirdcountrieswhoparticipateintheEUETSorhaveanemissiontradingsystemlinkedtoitareexcludedfromtheCBAM,sothatacarbonpriceisnotpaidtwiceforthesameproduct.ThisisthecaseformembersoftheEuropeanEconomicArea(EEA)andSwitzerland.

.TheCBAMappliestoelectricitygeneratedinandimportedfromthirdcountriesincludingthosethatwishtointegratetheirelectricitymarketswiththeEU.Ifthoseelectricitymarketsarefullyintegratedandprovidedthatcertainstrictobligationsandcommitmentsareimplemented,theconcernedcountriescouldbeexemptedfromtheCBAM.Ifthatisthecase,theEUwillreviewanyexemptionsin2030,atwhichpointthosepartnersshouldhaveputinplacethedecarbonisationmeasurestheyhavecommittedto,andanemissionstradingsystemequivalenttotheEU's.

14.DoIneedtoreporttheimportofCBAMgoodsoriginatingfromtheUK?

.EmbeddedemissionsfromgoodsoriginatingfromtheUKwillneedtobereportedduringthetransitionalperiod.

15.Whathappensduringthetransitionalperiod?

.Duringthetransitionalperiod,whichstartedon1October2023andfinishesattheendof2025,thereportingdeclarant(whichcouldbetheimporterortheindirectcustomsrepresentative)mustreportattheendofeachquarteremissionsembeddedinCBAMgoodsimportedquarterly,withoutpayingafinancialadjustment,givingtimeforthefinalsystemtobeputinplace.

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.ReportingdeclarantsshouldgetintouchwiththenationalcompetentauthorityinthecountrywheretheyareestablishedtogainaccesstotheCBAMTransitionalRegistry,whichwillbeusedtosubmitCBAMquarterlyreports.

.ThefirstCBAMquarterlyreportwasdueby31January2024anditcoversthereportingperiod1October2023–31December2023.

16.Aretherepenaltiesfornon-compliancewiththeCBAMRegulation?

.Yes.ReportingofembeddedemissionsinCBAMgoodsfrom1October2023iscompulsory.ReportingdeclarantsmayfacepenaltiesrangingbetweenEUR10andEUR50pertonneofunreportedemissions.

.Inthecaseofmissing,incorrect,orincompleteCBAM