The Commission should each year assess, on the basis of import data for the preceding 12 calendar months, whether a material change has occurred in the average emission intensities of the goods or in the pattern of trade in goods, including practices of circumvention. In order to ensure that at least 99 % of emissions embedded in the imported goods remain within the scope of the CBAM, the Commission should adopt delegated acts in order to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII of Regulation (EU) 2023/956. To ensure effectiveness and certainty, the Commission should only adopt such acts where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes. Where the single mass-based threshold is amended, it should apply as from the beginning of the following calendar year.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
