Authorised CBAM declarants can claim a reduction in the number of CBAM certificates to be surrendered corresponding to the carbon price effectively paid in the country of origin for the declared embedded emissions. Since the carbon price can be paid in a third country other than the country of origin of the imported goods, such a carbon price should also be eligible for deduction.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
