Where an authorised CBAM declarant fails to surrender the correct number of CBAM certificates as a result of incorrect information provided by a third party, namely an operator, a verifier or an independent person certifying the carbon price documentation, the competent authorities, when applying penalties, should be able to take into account the specific circumstances concerned, such as the duration, gravity, scope, intentional or negligent nature or repetition of the non-compliance or the level of cooperation of the authorised CBAM declarant. This would allow for a reduction of the amount of the penalty where minor or unintentional errors are made.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
