小结 2023/8/18 15:52:08 两个文档之间存在差异。 新文档： C_2023_5512_1_EN_ACT_part1_v6 实施细则 23 页 (261 KB) 2023/8/18 15:52:02 用于显示结果。 开始使用：第一处更改在第 1 页上。 没有删除任何页面 如何阅读此报告 突出显示 表示更改。 删除 表示已删除内容。 表示已更改的页面。 表示已移动的页面。 file://NoURLProvided[2023/8/18 15:52:09] 旧文档： Clean version after vote 13 July - Commission Implementing Regulation pursuant to Article 35 (7) of the Regulation (EU) 2023-956 (CBAM)(1) 22 页 (523 KB) 2023/8/18 15:52:01 EUROPEAN COMMISSION Brussels, 17.8.2023 C(2023) 5512 final COMMISSION IMPLEMENTING REGULATION (EU) …/... of 17.8.2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance) EN EN COMMISSION IMPLEMENTING REGULATION (EU) …/... of 17.8.2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism1, and in particular Article 35(7) thereof, Whereas: (1) Regulation (EU) 2023/956 lays down reporting obligations for the purposes of carbon border adjustment mechanism during the transitional period from 1 October 2023 until 31 December 2025. (2) During the transitional period, importers or indirect customs representatives are to report on the quantity of imported goods, direct and indirect emissions embedded in them, and any carbon price due for those emissions, including carbon prices due for emissions embedded in relevant precursor materials. (3) The first report should be submitted by 31 January 2024 in respect of goods imported during the fourth quarter of 2023. The last report should be submitted by 31 January 2026 in respect of goods imported during the fourth quarter of 2025. (4) The Commission is to adopt implementing rules for those reporting requirements. (5) The reporting requirements should be limited to what is necessary to minimise the burden on importers in the transitional period and facilitate the smooth roll-out of the CBAM declaration requirements after the transitional period. (6) In line with Annex IV of Regulation (EU) 2023/956, the detailed rules for calculating embedded emissions of imported goods should be based on the methodology applicable under the Emission Trading Scheme for installations located in the EU, as notably specified in the Commission Implementing Regulation (EU) 2018/20662. The principles for determining the embedded emissions of the goods listed in Annex I of Regulation (EU) 2023/956 should aim at identifying the relevant production processes for goods categories, and to monitor the direct and indirect emissions of those 1 OJ L 130, 16.5.2023, p. 52. Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (OJ L 334, 31.12.2018, p. 1). 2 EN 1 EN production processes. Reporting during the transitional period should also take into account existing norms and procedures of relevant Union legislation. As regards the production of hydrogen and its derivatives, the reporting should take into account Directive (EU) 2018/2001 of the European Parliament and of the Council3. EN (7) The system boundaries of production processes, including emissions data at installation level, attributed emissions of production processes and embedded emissions of goods should be used for determining data to be provided for the purpose of fulfilling the reporting obligations. For those obligations, the importers and indirect customs representatives should ensure the availability of information needed from the operators of installations. That information should be received in a timely manner for the importers and indirect customs representatives to fulfil their reporting obligations. That information should include standard emission factors to use for calculating direct embedded emissions, notably fuel emission factors and p