Recitals
- Recital (1)Since the start of the transitional period on 1 October 2023 laid down in Regulation (EU) 2023/956 of the European Parliament and of the…
- Recital (2)Based on the experience acquired and data collected during the transitional period on the distribution of importers of goods listed in…
- Recital (3)A new threshold based on cumulative net mass of the imported goods in a given calendar year per importer (the single mass-based threshold)…
- Recital (4)In the electricity and hydrogen sectors, key features such as quantity of imports, trade patterns, customs information and emission…
- Recital (5)The establishment of the single mass-based threshold that reflects the average emissions intensity of the quantity of the imported goods…
- Recital (6)The Commission should each year assess, on the basis of import data for the preceding 12 calendar months, whether a material change has…
- Recital (7)To ensure that the derogation is sufficiently targeted, the single mass-based threshold should apply to each importer, including those…
- Recital (8)For the purposes of legal certainty, it is appropriate to expressly provide that where an indirect customs representative acts as an…
- Recital (9)Based on customs information, the Commission should monitor the quantities of goods imported to assess compliance with the single…
- Recital (10)An importer that expects to exceed the annual single mass-based threshold should submit an application for an authorisation. Such an…
- Recital (11)The obligation to obtain the status of authorised CBAM declarant before the single mass-based threshold is exceeded could result in a high…
- Recital (12)To ensure that the definition of an importer covers all relevant customs procedures, it is necessary to amend it to include the case of the…
- Recital (13)To achieve a balance between the effectiveness of the authorisation procedure and the risk profile of the applicants, the consultation…
- Recital (14)To provide additional flexibility, the authorised CBAM declarant should be able to delegate the submission of the CBAM declaration to a…
- Recital (15)Authorised CBAM declarants should submit their annual CBAM declaration and surrender the corresponding number of certificates by 30…
- Recital (16)The embedded emissions of some aluminium and steel goods currently included in the scope of Regulation (EU) 2023/956 are primarily…
- Recital (17)Electricity generated on the continental shelf or in the exclusive economic zone of a Member State or a third country is considered as…
- Recital (18)Where input materials (precursors) have already been subject to the EU ETS or to a carbon pricing system that is fully linked with the EU…
- Recital (19)Authorised CBAM declarants are required to submit an annual CBAM declaration containing the calculation of embedded emissions on the basis…
- Recital (20)Information collected during the transitional period indicates that reporting declarants have difficulties in obtaining the required…
- Recital (21)The evidence required for the deduction of a carbon price effectively paid relies on information relevant for the determination and…
- Recital (22)Authorised CBAM declarants can claim a reduction in the number of CBAM certificates to be surrendered corresponding to the carbon price…
- Recital (23)To improve the reliability of the data on embedded emissions contained in the CBAM registry and to facilitate the submission of data,…
- Recital (24)To ensure consistency with Regulation (EC) No 765/2008 of the European Parliament and of the Council, as well as Commission Implementing…
- Recital (25)To foster the implementation of Regulation (EU) 2023/956 at national level, Member States should ensure that the competent authorities have…
- Recital (26)The costs incurred in connection with the establishment, operation and management of the common central platform should be financed by fees…
- Recital (27)To provide authorised CBAM declarants sufficient time to prepare for compliance with the amended obligations under Regulation (EU)…
- Recital (28)The obligation for the authorised CBAM declarants to ensure that the number of CBAM certificates on their account in the CBAM registry at…
- Recital (29)Similarly, the repurchase limit should align more accurately with the number of CBAM certificates which the authorised CBAM declarants are…
- Recital (30)Since CBAM certificates are cancelled without any compensation, there is no need for an exchange of information from the common central…
- Recital (31)Where an authorised CBAM declarant fails to surrender the correct number of CBAM certificates as a result of incorrect information provided…
- Recital (32)Importers other than authorised CBAM declarants that have exceeded the single mass-based threshold should be subject to a penalty provided…
- Recital (33)Regulation (EU) 2023/956 applies to certain carbon-intensive goods imported into the Union. Goods listed in Annex I to Regulation (EU)…
- Recital (34)Annex II to Regulation (EU) 2023/956 lists the goods for which only direct emissions should be taken into account in the calculation of…
- Recital (35)It is necessary to simplify the means for determining default values when reliable data for the exporting country would not be available…
- Recital (36)In order to supplement and amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with…
- Recital (37)Since the objectives of this Regulation, namely simplifying certain obligations and strengthening the mechanism that the Union has adopted…
- Recital (38)In order to allow for the timely adoption of delegated and implementing acts under Regulation (EU) 2023/956, this Regulation should enter…
- Recital (39)Regulation (EU) 2023/956 should therefore be amended accordingly,
Text as published in the Official Journal; for the authentic version, see EUR-Lex.
