### 11. the commission is empowered to adopt delegated acts in accordance with article 28 to amend the lists in annex ii , sections a or b , depending on whether the conditions in paragraphs 5 , 7 or 9 are satisfied. ### deleted


### 1. any declarant shall , prior to importing goods as referred to in article 2 , apply to the competent authority at the place where it is established , for an authorisation to import those goods into the customs territory of the union. ### 1. any declarant shall , prior to importing goods as referred to in article 2 , apply to the commission at the place where it is established , for an authorisation to import those goods into the customs territory of the union.


### 2. member states shall require that competent authorities exchange any information that is essential or relevant to the exercise of their functions and duties. ### 2. member states shall require that competent authorities exchange any information that is essential or relevant to the exercise of their functions and duties , either automatically via the central registry database , or upon request and within a delay of 3 months , when another competent authority or the commission issues such request for specific information related to the calculation of the cbam certificates.


### 1. the competent authority may review the cbam declaration within the period ending with the fourth year after the year in which the declaration should have been submitted. the review may consist in verifying the information provided in the cbam declaration on the basis of the information communicated by the customs authorities in accordance with article 25(2) and any other relevant evidence , and on the basis of any audit deemed necessary , including at the premises of the authorised declarant. ### 1. the commission may review the cbam declaration within the period ending with the fourth year after the year in which the declaration should have been submitted. the review may consist in verifying the information provided in the cbam declaration on the basis of the information communicated by the customs authorities in accordance with article 25(2) and any other relevant evidence , and on the basis of any audit deemed necessary , including at the premises of the authorised declarant.


### 1. the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. ### 1. the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. the commission shall undertake to consider ways of extending information collection and implementation mechanisms worldwide to make them more effective.


### 1. the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. ### 1. the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , such as downstream products using goods covered by this regulation , notably taking into consideration both environmental risks and the necessity to maintain a sustainable level playing field , and develop methods of calculating embedded emissions based on environmental footprint methods. particular attention should be given to goods such as organic basic chemicals , hydrogen and polymers.


### (1) the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. ### (1) the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. the commission undertakes to explore the possibility of extending the collection of information and implementation mechanisms worldwide with a view to making it efficient.


### 1. the commission shall collect the information necessary with a view to extending the scope of this regulation to indirect emissions and goods other than those listed in annex i , and develop methods of calculating embedded emissions based on environmental footprint methods. ### 1. the commission shall collect the information necessary to extend the scope of this regulation to indirect emissions , sectors and goods other than those listed in annex i , such as downstream products using or containing goods listed in annex i , and to develop methods of calculating embedded emissions based on environmental footprint methods.


### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. ### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , an in-depth assessment - developed in close cooperation with the industrial sectors , of the rules to be applied in the testing period established pursuant to article 30 a , and the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future.


### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. ### 2. before the end of the transitional period and every five years after that , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the state of implementation of the regulation , including how it is fulfilling its objectives , and its governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to consider goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. the commission can use the confidential information of the central database if relevant , but any report should ensure such data is anonymised.


### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. ### 2. before the end of the transitional period , and every five years , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. an in-depth assessment should be made of the impact on competitiveness of the eu downstream industry and the maturity of new technologies that are crucial to ensure it.


### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. ### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an in-depth assessment - developed in close cooperation with the industrial sectors , of the rules to be applied in the testing period established pursuant to article 30bis and of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future.


### 2. before the end of the transitional period , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. ### 2. two years before the start of removal of free allowance in the ets , the commission shall present a report to the european parliament and the council on the application of this regulation. the report shall contain , in particular , the assessment of the impact on competitiveness of the eu downstream industry , the possibilities to further extend the scope of embedded emissions to indirect emissions and to other sectors and goods at risk of carbon leakage than those already covered by this regulation , as well as an assessment of the governance system. it shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future.


### articles 4 , 6 , 7 , 8 , 9 , 14 , 15 , 16 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 and 31 shall apply from 1 january 2026. ### articles 4 , 6 , 7 , 8 , 9 , 14 , 15 , 16 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 and 31 shall apply , in accordance with article 30 paragraph 3 ,only after a decision of the european parliament and of the council following a separate legislative proposal from the commission.


### 4. if the authorised declarant has ceased its economic activity or its authorisation was revoked , the competent authority shall close the account of that declarant. ### 4. if the authorised declarant has ceased its economic activity or its authorisation was revoked , the competent authority shall close the account of that declarant after 2 years.


### 1. the competent authority shall authorise a declarant who submits an application for authorisation in accordance with article 5(1) , if the following conditions are fulfilled: ### 1. the commission shall authorise a declarant who submits an application for authorisation in accordance with article 5(1) , if the following conditions are fulfilled:


### the declarant has not been involved in a serious infringement or repeated infringements of customs legislation , taxation rules and market abuse rules and has no record of serious criminal offences relating to its economic activity during the five years preceding the application; ### the declarant has not been involved in a serious infringement or repeated infringements of customs legislation , taxation rules and market abuse rules and has no record of serious criminal offences relating to its economic activity during the five years preceding the application; the declarant is not resident for tax purposes in , or incorporated under the laws of , jurisdictions that feature on the eu list of non-cooperative jurisdictions;


### 2. where the competent authority finds that the conditions listed in paragraph 1 are not fulfilled , or where the applicant has failed to provide the information listed in article 5(3) , the authorisation of the declarant shall be refused. ### 2. where the commission finds that the conditions listed in paragraph 1 are not fulfilled , or where the applicant has failed to provide the information listed in article 5(3) , the authorisation of the declarant shall be refused.


### 3. if the competent authority refuses to authorise a declarant , the declarant requesting the authorisation may , prior to an appeal , object to the relevant authority under national law , who shall either instruct the national administrator to open the account or uphold the refusal in a reasoned decision , subject to requirements of national law that pursue a legitimate objective compatible with this regulation and are proportionate. ### 3. if the commission refuses to authorise a declarant , the declarant requesting the authorisation may , prior to an appeal , object to the relevant authority under national law , who shall either instruct the national administrator to open the account or uphold the refusal in a reasoned decision , subject to requirements of national law that pursue a legitimate objective compatible with this regulation and are proportionate.


### 4. a decision of the competent authority authorising a declarant shall contain the following information ### 4. a decision of the commission authorising a declarant shall contain the following information


### 6. the competent authority shall require the provision of a guarantee in order to authorise a declarant in accordance with paragraph 1 , if the declarant was not established throughout the two financial years that precede the year when the application in accordance with article 5(1) was submitted. ### 6. the commission shall require the provision of a guarantee in order to authorise a declarant in accordance with paragraph 1 , if the declarant was not established throughout the two financial years that precede the year when the application in accordance with article 5(1) was submitted.


### 7. the guarantee shall be provided as a bank guarantee , payable at first demand , by a financial institution operating in the union or by another form of guarantee which provides equivalent assurance. where the competent authority establishes that the guarantee provided does not ensure , or is no longer certain or sufficient to ensure the amount of cbam obligations , it shall require the authorised declarant either to provide an additional guarantee or to replace the initial guarantee with a new guarantee , according to its choice. ### 7. the guarantee shall be provided as a bank guarantee , payable at first demand , by a financial institution operating in the union or by another form of guarantee which provides equivalent assurance. where the commission establishes that the guarantee provided does not ensure , or is no longer certain or sufficient to ensure the amount of cbam obligations , it shall require the authorised declarant either to provide an additional guarantee or to replace the initial guarantee with a new guarantee , according to its choice.


### 8. the competent authority shall release the guarantee immediately after 31 may of the second year in which the authorised declarant has surrendered cbam certificates in accordance with article 22. ### 8. the commission shall release the guarantee immediately after 31 may of the second year in which the authorised declarant has surrendered cbam certificates in accordance with article 22.


### 9. the competent authority shall revoke the authorisation for a declarant who no longer meets the conditions laid down in paragraph 1 , or who fails to cooperate with that authority. ### 9. the commission shall revoke the authorisation for a declarant who no longer meets the conditions laid down in paragraph 1 , or who fails to cooperate with that authority.


### 3. the commission is empowered to adopt delegated acts in accordance with article 28 for the accreditation referred to in paragraph 2 , specifying conditions for the control and oversight of accredited verifiers , for the withdrawal of accreditation and for mutual recognition and peer evaluation of the accreditation bodies. ### 3. the commission is empowered to adopt delegated acts in accordance with article 28 for the accreditation referred to in paragraph 2 , specifying conditions for the control and oversight of accredited verifiers , for the withdrawal of accreditation and for mutual recognition and peer evaluation of the accreditation bodies. the commission is empowered to adopt delegated acts specifying conditions for verifiers to be able to comply with article 21 , 32 and 34 of the implementing regulation (eu) no 2018/2067 related to on site visits when the site is located in a third country.


### 2. where a cbam declaration in accordance with article 6 has not been submitted , the competent authority of the member state of establishment of the authorised declarant shall assess the cbam obligations of that declarant on the basis of the information at its disposal and calculate the total number of cbam certificates due at the latest by the 31 december of the fourth year following that when the cbam declaration should have been submitted. ### 2. where a cbam declaration in accordance with article 6 has not been submitted , the commission shall assess the cbam obligations of that declarant on the basis of the information at its disposal and calculate the total number of cbam certificates due at the latest by the 31 december of the fourth year following that when the cbam declaration should have been submitted.


### 3. where the competent authority has established that the declared number of cbam certificates to be surrendered is incorrect , or that no cbam declaration has been submitted pursuant to paragraph 2 , it shall adjust the number of cbam certificates due by the authorised declarant. the competent authority shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional cbam certificates within one month. ### 3. where the commission has established that the declared number of cbam certificates to be surrendered is incorrect , or that no cbam declaration has been submitted pursuant to paragraph 2 , it shall adjust the number of cbam certificates due by the authorised declarant. the commission shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional cbam certificates and pay the correction fee within one month.


### 5. where cbam certificates have been surrendered in excess of the number due , the competent authority shall , without delay , reimburse the authorised declarant the value of cbam certificates surrendered in excess , calculated at the average price paid for cbam certificates by the authorised declarant during the year of import. ### 5. where cbam certificates have been surrendered in excess of the number due , the commission shall , without delay , reimburse the authorised declarant the value of cbam certificates surrendered in excess , calculated at the average price paid for cbam certificates by the authorised declarant during the year of import.


### 1. the competent authority of each member state shall sell cbam certificates to declarants authorised in that member state at the price calculated in accordance with article 21. ### 1. the commission of each member state shall sell cbam certificates to declarants authorised at the price calculated in accordance with article 21.


### 2. the competent authority shall ensure that each cbam certificate is assigned a unique unit identification code upon its creation and shall register the unique unit identification number , the price and date of sale of the certificate in the national registry in the account of the authorised declarant purchasing it. ### 2. the commission shall ensure that each cbam certificate is assigned a unique unit identification code upon its creation and shall register the unique unit identification number , the price and date of sale of the certificate in the central registry in the account of the authorised declarant purchasing it.


### 1. the commission shall calculate the price of cbam certificates as the average price of the closing prices of eu ets allowances on the common auction platform in accordance with the procedures laid down in commission regulation (eu) no 1031/201054 for each calendar week. ### 1. the commission shall calculate the price of cbam certificates as the average price of the auction clearing price of eu ets allowances on the common auction platform in accordance with the procedures laid down in commission regulation (eu) no 1031/201054 for each calendar week.


### 1. by 31 may of each year , the authorised declarant shall surrender a number of cbam certificates to the competent authority that corresponds to the embedded emissions declared in accordance with article 6(2)(c) and verified in accordance with article 8 for the calendar year preceding the surrender ### 1. by 31 may of each year , the authorised declarant shall surrender a number of cbam certificates to the commission that corresponds to the embedded emissions declared in accordance with article 6(2)(c) and verified in accordance with article 8 for the calendar year preceding the surrender


### 3. where the competent authority finds that the number of cbam certificates in the account of an authorised declarant is not in compliance with the obligations pursuant to paragraph 2 , second sentence , that authority shall notify the adjustment and request that the authorised declarant surrenders the additional cbam certificates within one month. ### 3. where the commission finds that the number of cbam certificates in the account of an authorised declarant is not in compliance with the obligations pursuant to paragraph 2 , second sentence , that authority shall notify the adjustment and request that the authorised declarant surrenders the additional cbam certificates within one month.


### 1. the competent authority of each member state shall , on request by a declarant authorised in that member state , re-purchase the excess of cbam certificates remaining on the account of the declarant in the national registry after the certificates have been surrendered in accordance with article 22. the request to re-purchase shall be submitted by 30 june of each year when cbam certificates were surrendered. ### 1. the competent authority of each member state shall , on request by a declarant authorised in that member state , re-purchase the excess of cbam certificates remaining on the account of the declarant in the national registry after the certificates have been surrendered in accordance with article 22. the request to re-purchase shall be submitted by 30 june of each year when cbam certificates were surrendered. the competent authority shall immediately inform the commission of the request through the central registry database.


### 1. the customs authorities shall not allow the importation of goods unless the declarant is authorised by a competent authority at the latest at the release for free circulation of the goods. ### 1. the customs authorities shall not allow the importation of goods unless the declarant is authorised by the commission at the latest at the release for free circulation of the goods.


### 2. the customs authorities shall periodically communicate information on the goods declared for importation , which shall include the eori number and the cbam account number of the declarant , the 8-digit cn code of the goods , the quantity , the country of origin , the date of declaration and the customs procedure , to the competent authority of the member state where the declarant has been authorised. ### 2. the customs authorities shall periodically communicate information on the goods declared for importation , which shall include the eori number and the cbam account number of the declarant , the 8-digit cn code of the goods , the quantity , the country of origin , the date of declaration and the customs procedure , to the commission.


### 4. the customs authorities may communicate in accordance with article 12(1) of regulation (eu) no 952/2013 , confidential information acquired by the customs authorities in the course of performing their duty or provided on a confidential basis , to the competent authority of the member state where the declarant has been authorised. the competent authorities of the member states shall treat and exchange this information in accordance with council regulation (ec) no 515/97. ### 4. the customs authorities may communicate in accordance with article 12(1) of regulation (eu) no 952/2013 , confidential information acquired by the customs authorities in the course of performing their duty or provided on a confidential basis , to the competent authority of the member state or the commission. the competent authorities of the member states and the commission shall treat and exchange this information in accordance with council regulation (ec) no 515/97.


### 3. payment of the penalty shall in no case release the authorised declarant from the obligation to surrender the outstanding number of cbam certificates in a given year to the competent authority of the member state where the declarant has been authorised. ### 3. payment of the penalty shall in no case release the authorised declarant from the obligation to surrender the outstanding number of cbam certificates in a given year to the commission.


### 1. the commission shall take action , based on relevant and objective data , in accordance with this article , to address practices of circumvention of this regulation. ### 1. the commission shall take action , on its own initiative or at the request of a member state , based on relevant and objective data , in accordance with this article , to address practices of circumvention of this regulation.


### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation and consist in replacing those goods with slightly modified products , which are not included in the list of goods in annex i but belong to a sector included in the scope of this regulation. ### 2. circumvention practices are any measures that have the objective of avoiding the obligations laid down in this regulation in order to pretend lower total amount of the co2 emissions. this concerns in particular deliberate changes in the trade flows of goods or importation via third countries , slightly modified products , misleading information about the manufacturer or the manufacturing process , restructuring of distribution structures or merely final assembly of the goods in the eu or a third country. the commission is to use existing european legal order when defining the circumvention offences. in particular the union customs code , article 60(2) and article 59 , and the 2015 implementing act , article 33.


### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation and consist in replacing those goods with slightly modified products , which are not included in the list of goods in annex i but belong to a sector included in the scope of this regulation. ### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation , whether slightly modified or not , stems from a practice , process or work that has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation , or undermining their effects , including on overall ghg emissions and on prices of the like products.


### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation and consist in replacing those goods with slightly modified products , which are not included in the list of goods in annex i but belong to a sector included in the scope of this regulation. ### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation and consist , inter alia , in replacing those goods with slightly modified products , which are not included in the list of goods in annex i but belong to a sector included in the scope of this regulation or practices of resource shuffling.


### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation and consist in replacing those goods with slightly modified products , which are not included in the list of goods in annex i but belong to a sector included in the scope of this regulation. ### 2. practices of circumvention include situations where a change in the pattern of trade in relation to goods included in the scope of this regulation , whether slightly modified or not , stems from a practice , process or work that has insufficient due cause or economic justification other than avoiding obligations as laid down in this regulation or undermining their effects , including on overall ghg emissions and on prices of the like products.


### 3. a member state or any party affected or benefitted by the situations described in paragraph 2 may notify the commission if it is confronted , over a two-month period compared with the same period in the preceding year with a significant decrease in the volume of imported goods included in the scope of this regulation and an increase of volume of imports of slightly modified products , which are not included in the list of goods in annex i. the commission shall continually monitor any significant change of pattern of trade of goods and slightly modified products at union level. ### 3. following a complaint from an interested party or on its own initiative , the commission may decide , following an investigation , to extend obligations laid down in this regulation , in whatever way is necessary to prevent future circumvention of the mechanism , when circumvention of the measures in force is taking place.


### 3. a member state or any party affected or benefitted by the situations described in paragraph 2 may notify the commission if it is confronted , over a two-month period compared with the same period in the preceding year with a significant decrease in the volume of imported goods included in the scope of this regulation and an increase of volume of imports of slightly modified products , which are not included in the list of goods in annex i. the commission shall continually monitor any significant change of pattern of trade of goods and slightly modified products at union level. ### 3. a member state or any party affected or benefitted by the situations described in paragraph 2 may notify the commission if it is confronted , over a two-month period compared with the same period in the preceding year with a significant decrease in the volume of imported goods included in the scope of this regulation and an increase of volume of imports of slightly modified products , which are not included in the list of goods in annex i. the commission shall continually monitor any significant change of pattern of trade of goods , resource shuffling and slightly modified products at union level.


### 4. the notification referred to in paragraph 3 shall state the reasons on which it is based and shall include relevant data and statistics regarding the goods and products referred to in paragraph 2. ### 4. decisions referred to in paragraph 3 shall be subject to the appeal procedure as set out in article 30.


### 4. the notification referred to in paragraph 3 shall state the reasons on which it is based and shall include relevant data and statistics regarding the goods and products referred to in paragraph 2. ### 4. the notification referred to in paragraph 3 shall state the reasons on which it is based and shall include , when it is possible , relevant data and statistics regarding the goods and products referred to in paragraph 2.


### 5. where the commission , taking into account the relevant data , reports and statistics , including when provided by the customs authorities of member states , has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more member states , it is empowered to adopt delegated acts in accordance with article 28 to supplement the scope of this regulation in order to include slightly modified products for anti-circumvention purposes. ### 5. investigations shall be initiated pursuant to this article on the initiative of the commission or at the request of a member state or of any interested party on the basis of sufficient evidence regarding the factors set out in paragraph 2. initiations shall be made by means of a commission regulation which shall also instruct customs authorities of member states to subject imports to registration. the commission shall provide information to the member states once an interested party or a member state has submitted a request justifying the initiation of an investigation and the commission has completed its analysis thereof , or when the commission has itself determined that there is a need to initiate an investigation.


### 5. where the commission , taking into account the relevant data , reports and statistics , including when provided by the customs authorities of member states , has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more member states , it is empowered to adopt delegated acts in accordance with article 28 to supplement the scope of this regulation in order to include slightly modified products for anti-circumvention purposes. ### 5. where the commission , taking into account the relevant data , reports and statistics , including when provided by the customs authorities of member states , has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more member states , it is empowered to adopt delegated acts in accordance with article 28to supplement the scope of this regulation in order to include all the facts listed in paragraph 2 for anti-circumvention purposes.


### 5. where the commission , taking into account the relevant data , reports and statistics , including when provided by the customs authorities of member states , has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more member states , it is empowered to adopt delegated acts in accordance with article 28 to supplement the scope of this regulation in order to include slightly modified products for anti-circumvention purposes. ### 5. where the commission , taking into account the relevant data , reports and statistics , including when provided by the customs authorities of member states , has sufficient reasons to believe that the circumstances referred to in paragraph 3 are occurring in one or more member states , it is empowered to adopt delegated acts in accordance with article 28 to supplement the scope of this regulation in order to include slightly modified products or practices of resource shuffling for anti-circumvention purposes.


### 3. the report by the commission shall , if appropriate , be accompanied by a legislative proposal. ### 3. in accordance with the article 36 paragraph 3(d) there shall be no automatic entry into force of the relevant parts of this regulation after the transitional period. the commission therefore attaches to its report a legislative proposal on the final entry into force of these parts. the council and the european parliament decide.


### 3. the report by the commission shall , if appropriate , be accompanied by a legislative proposal. ### 3. the report by the commission shall , if appropriate , be accompanied by further legislative proposals.


### 2. the commission is empowered to adopt implementing acts laying down a calculation methodology for the reduction referred to in paragraph 1. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2). ### 2. the commission is empowered to adopt delegated acts laying down a calculation methodology for the reduction referred to in paragraph 1. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2).


### the carbon price due in a country of origin for the embedded emissions in the imported goods , which is not subject to an export rebate or other form of compensation on exportation. ### the carbon price due in a country of origin for the embedded emissions in the imported goods , which is not subject to an export rebate or other form of compensation.


### 3. the competent authority shall communicate the information referred to in paragraph 2 to the commission at the latest two months after the end of the quarter covered by a report. ### 3. the competent authority shall communicate the information referred to in paragraph 2 to the commission at the latest two months after the end of the quarter covered by a report and the information shall be available in the central registry database.


### for the purpose of determining default values , only actual values shall be used for the determination of embedded emissions. in the absence of actual data , literature values may be used. the commission shall publish guidance for the approach taken to correct for waste gases or greenhouse gases used as process input , before collecting the data required to determine the relevant default values for each type of goods listed in annex i. default values shall be determined based on the best available data. they shall be revised periodically through implementing acts based on the most up-to-date and reliable information , including on the basis of information provided by a third country or group of third countries. ### for the purpose of determining default values , only actual values shall be used for the determination of embedded emissions. in the absence of actual data or when the use of actual data would lead to low default values favouring free riding behaviour , literature values may be used. the commission shall publish guidance for the approach taken to correct for waste gases or greenhouse gases used as process input , before collecting the data required to determine the relevant default values for each type of goods listed in annex i. default values shall be determined based on the best available data. they shall be revised periodically through implementing acts based on the most up-to-date and reliable information , including on the basis of information provided by a third country or group of third countries.


### (15) in order to exclude from the cbam third countries or territories fully integrated into , or linked , to the eu ets in the event of future agreements , the power to adopt acts in accordance with article 290 of tfeu should be delegated to the commission in respect of amending the list of countries in annex ii. conversely , those third countries or territories should be excluded from the list in annex ii and be subject to cbam whereby they do not effectively charge the ets price on goods exported to the union. ### (15) in order to exclude from the cbam third countries or territories fully integrated into , or linked , to the eu ets and where the carbon costs are equivalent to the ones under the eu ets , in the event of future agreements , the power to adopt acts in accordance with article 290 of tfeu should be delegated to the commission in respect of amending the list of countries in annex ii. conversely , those third countries or territories should be excluded from the list in annex ii and be subject to cbam whereby they do not effectively charge the ets price on goods exported to the union.


### (24) in terms of sanctions , member states should apply penalties to infringements of this regulation and ensure that they are implemented. the amount of those penalties should be identical to penalties currently applied within the union in case of infringement of eu ets according to article 16(3) and (4) of directive 2003/87/ec. ### (24) in terms of sanctions , member states should apply penalties to infringements of this regulation and ensure that they are implemented. the amount of those penalties should be identical to penalties currently applied within the union in case of infringement of eu ets according to article 16(3) and (4) of directive 2003/87/ec. penalties to infringements of this regulation , including for attempts at circumvention , should be dissuasive.


### (42) the system should allow operators of production installations in third countries to register in a central database and to make their verified embedded ghg emissions from production of goods available to authorised declarants. an operator should be able to choose not to have its name , address and contact details in the central database made accessible to the public. ### (42) the system should allow operators of production installations in third countries to register in a central database and to make their verified embedded ghg emissions from production of goods available to authorised declarants.


### (42) the system should allow operators of production installations in third countries to register in a central database and to make their verified embedded ghg emissions from production of goods available to authorised declarants. an operator should be able to choose not to have its name , address and contact details in the central database made accessible to the public. ### (42) the system should allow operators of production installations in third countries to register in a central database and to make their verified embedded ghg emissions from production of goods available to authorised declarants. an operator should ensure transparency in the access of information , namely indicating its name , address and contact details in the central database made accessible to the public.


### (54) the commission should strive to engage in an even handed manner and in line with the international obligations of the eu , with the third countries whose trade to the eu is affected by this regulation , to explore possibilities for dialogue and cooperation with regard to the implementation of specific elements of the mechanism set out this regulation and related implementing acts. it should also explore possibilities for concluding agreements to take into account their carbon pricing mechanism. ### (54) the commission should strive to engage in an even handed manner and in line with the international obligations of the eu , with the third countries whose trade to the eu is affected by this regulation , to explore possibilities for dialogue and cooperation with regard to the implementation of specific elements of the mechanism set out this regulation and related implementing acts. it should also explore possibilities for concluding agreements to take into account their carbon pricing mechanism , provided that they deliver equivalent ghg emissions reductions and carbon costs constraints.


### (54) the commission should strive to engage in an even handed manner and in line with the international obligations of the eu , with the third countries whose trade to the eu is affected by this regulation , to explore possibilities for dialogue and cooperation with regard to the implementation of specific elements of the mechanism set out this regulation and related implementing acts. it should also explore possibilities for concluding agreements to take into account their carbon pricing mechanism. ### (54) the commission should strive to engage in an even handed manner and in line with the international obligations of the eu , with the third countries whose trade to the eu is affected by this regulation , to explore possibilities for dialogue and cooperation with regard to the implementation of specific elements of the mechanism set out this regulation and related implementing acts. it should also explore possibilities for concluding agreements to take into account their carbon pricing mechanism and their decarbonisation policies.


### 1. this regulation establishes a carbon border adjustment mechanism (the ‘cbam’) for addressing greenhouse gas emissions embedded in the goods referred to in annex i , upon their importation into the customs territory of the union , in order to prevent the risk of carbon leakage. ### 1. this regulation establishes a carbon border adjustment mechanism (the ‘cbam’) for addressing greenhouse gas emissions embedded in the goods referred to in annex i , upon their importation into the customs territory of the union , in order to prevent the risk of carbon leakage and safeguard fair and undistorted competition , ensuring a sustainable level playing field for all.


### 1. this regulation establishes a carbon border adjustment mechanism (the ‘cbam’) for addressing greenhouse gas emissions embedded in the goods referred to in annex i , upon their importation into the customs territory of the union , in order to prevent the risk of carbon leakage. ### 1. this regulation establishes a carbon border adjustment mechanism (the ‘cbam’) for addressing greenhouse gas emissions embedded in the goods referred to in annex i , upon their importation into the customs territory of the union , in order to ensure a level playing field to preserve the competitiveness of eu industries , and thus to prevent the risk of carbon leakage.


### 1. this regulation applies to goods as listed in annex i , originating in a third country , when those goods , or processed products from those goods as resulting from the inward processing procedure referred to in article 256 of regulation (eu) no 952/2013 of the european parliament and of the council53 , are imported into the customs territory of the union. ### 1. this regulation applies to goods as listed in annex i , originating in a third country , when those goods , or processed products from those goods as resulting from the inward processing procedure referred to in article 256 of regulation (eu) no 952/2013 of the european parliament and of the council53 , are imported into the customs territory of the union. annex i shall be regularly assessed and potentially revised to take into account the establishment of a fair level playing field as referred in article 30.


### (18) ‘cbam certificate’ means a certificate in electronic format corresponding to one tonne of embedded emissions in goods; ### (18) ‘cbam certificate’ means a certificate , common to all members states , in electronic format corresponding to one tonne of embedded emissions in goods;


### information necessary to demonstrate the declarant’s financial and operational capacity to fulfil its obligations under this regulation and , if decided by the competent authority on the basis of a risk assessment , supporting documents confirming that information , such as the profit and loss account and the balance sheet for up to the three last financial years for which the accounts were closed; ### information necessary to demonstrate the declarant’s financial and operational capacity to fulfil its obligations under this regulation and , if decided by the commission on the basis of a risk assessment , supporting documents confirming that information , such as the profit and loss account and the balance sheet for up to the three last financial years for which the accounts were closed;


### 5. the authorised declarant shall inform the competent authority without delay of any changes of the information provided under paragraph 3 , arising after the decision was taken , which may influence the decision taken pursuant to article 17 or content of the authorisation in accordance with article 17. ### 5. the authorised declarant shall inform the commission without delay of any changes of the information provided under paragraph 3 , arising after the decision was taken , which may influence the decision taken pursuant to article 17 or content of the authorisation in accordance with article 17.


### 6. the commission is empowered to adopt implementing acts , concerning the standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent authority of the declarants for the importation of electricity. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2). ### 6. the commission is empowered to adopt implementing acts , concerning the single standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent authority of the declarants for the importation of electricity. the format of the application shall allow for machine readability in order to ease the exchange of information across member states. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2).


### 6. the commission is empowered to adopt implementing acts , concerning the standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent authority of the declarants for the importation of electricity. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2). ### 6. the commission is empowered to adopt implementing acts , concerning the standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the commission of the declarants for the importation of electricity. those implementing acts shall be adopted in accordance with the examination procedure referred to in article 29(2).


### 3. the commission is empowered to adopt implementing acts concerning the principles of verification referred to in paragraph 1 as regards the possibility to waive the obligation for the verifier to visit the installation where relevant goods are produced and the obligation to set thresholds for deciding whether misstatements or non-conformities are material and concerning the supporting documentation needed for the verification report. ### 3. the commission is empowered to adopt implementing acts concerning the principles of verification referred to in paragraph 1 as regards the accuracy of the information in the cbam declaration , the obligation for the verifier to visit the installation where relevant goods are produced and the obligation to set thresholds for deciding whether misstatements or non-conformities are material and concerning the supporting documentation needed for the verification report.


### 2. the authorised declarant shall keep records of the documentation , certified by an independent person , required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation on exportation. ### 2. the authorised declarant shall keep records of the documentation , certified by an accredited verifier , required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation.


### 2. the authorised declarant shall keep records of the documentation , certified by an independent person , required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation on exportation. ### 2. the authorised declarant shall keep records of the documentation , certified by a verifier accredited pursuant article 18 of this regulation. the accreditation will be required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation on exportation.


### 1. the commission shall , upon request by an operator of an installation located in a third country , register the information on that operator and on its installation in a central database referred to in article 14(4). ### 1. the commission shall , upon request by an operator of an installation located in a third country , register the information on that operator and on its installation in a central registry database referred to in article 14(4) accessible by national competent authorities.


### 6. the records referred to in paragraph 5 , point (c) , shall be sufficiently detailed to enable the verification in accordance with paragraph 5 , point (b) , and to enable any competent authority to review , in accordance with article 19(1) , the cbam declaration made by an authorised declarant to whom the relevant information was disclosed in accordance with paragraph 8. ### 6. the records referred to in paragraph 5 , point (c) , shall be sufficiently detailed to enable the verification in accordance with paragraph 5 , point (b) , and to enable any competent authority to verify and review , in accordance with article 19(1) , the cbam declaration made by an authorised declarant to whom the relevant information was disclosed in accordance with paragraph 8.


### the commission shall assist the competent authorities in carrying out their obligations under this regulation and coordinate their activities. ### the commission shall assist the competent authorities , establishing clear and simplified rules and procedures , in carrying out their obligations under this regulation and coordinate their activities.


### all information acquired by the competent authority in the course of performing its duty which is by its nature confidential or which is provided on a confidential basis shall be covered by an obligation of professional secrecy. such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. it may be shared with customs authorities , the commission and the european public prosecutors office and shall be treated in accordance with council regulation (ec) no 515/97. ### all information acquired by the central and national competent authorities in the course of performing its duty which is by its nature confidential or which is provided on a confidential basis shall be covered by an obligation of professional secrecy. such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. it may be shared with customs authorities , the commission and the european public prosecutors office and shall be treated in accordance with council regulation (ec) no 515/97.


### national registries and central database ### national registries and eu central registry database


### national registries and central database ### central union registry and central database


### 1. the competent authority of each member state shall establish a national registry of declarants authorised in that member state in the form of a standardised electronic database containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13. ### 1. the competent authority of each member state shall establish a national registry of declarants authorised in that member state in the form of a standardised electronic database containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13. such a standardised electronic database shall be built to be compatible with the eu central database built by the commission , meaning the data can be automatically uploaded into the central database.


### 1. the competent authority of each member state shall establish a national registry of declarants authorised in that member state in the form of a standardised electronic database containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13. ### 1. the competent authority of each member state shall establish a national registry of declarants authorised in that member state in the form of a standardised electronic database in such a way to guarantee the interoperability with the central database referred to in paragraph 2. the national register shall containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13.


### 1. the competent authority of each member state shall establish a national registry of declarants authorised in that member state in the form of a standardised electronic database containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13. ### 1. central union registry of declarants authorisation is established in the form of a standardised electronic database containing the data regarding the cbam certificates of those declarants , and to provide for confidentiality in accordance with the conditions set out in article 13.


### the number , the price of sale , the date of purchase , the date of surrender , or the date of re-purchase , or that of the cancellation by the competent authority , of cbam certificates for each authorised declarant. ### the number , the price of sale , the date of purchase , the date of surrender , or the date of re-purchase , or that of the cancellation by the commission , of cbam certificates for each authorised declarant.


### 3. the information in the database referred to in paragraph 2 shall be confidential. ### 3. the commission shall establish a central database that would automatically collect the information referred to in paragraph 2 which shall be automatically accessible to competent authorities of each member states. the information in the database referred to in paragraph 2 shall be confidential unless specified otherwise in paragraph 4.


### 3. the information in the database referred to in paragraph 2 shall be confidential. ### 3. the information in the database referred to in paragraph 2 shall be made available to the public , unless it is proven that it is business confidential according to the relevant eu legislation.


### 4. the commission shall establish a central database accessible to the public containing the names , addresses and contact details of the operators and the location of installations in third countries in accordance with article 10(2). an operator may choose not to have its name , address and contact details accessible to the public. ### 4. the commission shall make the information of the central database regarding the names , addresses and contact details of the operators and the location of installations in third countries in accordance with article 10(2) accessible to the public.


### 4. the commission shall establish a central database accessible to the public containing the names , addresses and contact details of the operators and the location of installations in third countries in accordance with article 10(2). an operator may choose not to have its name , address and contact details accessible to the public. ### 4. the commission shall establish a central database accessible to the public containing the names , addresses and contact details of the operators and the location of installations in third countries in accordance with article 10(2).


### 3. if irregularities are identified as a result of the controls carried out under paragraph 2 , the commission shall inform the member state or member states concerned for further investigation in order to correct the identified irregularities. ### 3. if irregularities are identified as a result of the controls carried out under paragraph 2 , the commission shall inform the member state or member states concerned for further investigation in order to correct the identified irregularities within 3 months.


### (47) contracting parties to the treaty establishing the energy community45 or parties to association agreements including deep and comprehensive free trade areas are committed to decarbonisation processes that should eventually result in the adoption of carbon pricing mechanisms similar or equivalent to the eu ets or in their participation in the eu ets. ### (47) contracting parties to the treaty establishing the energy community45 or parties to association agreements including deep and comprehensive free trade areas are committed to decarbonisation processes that should eventually result in the adoption of carbon pricing mechanisms similar to the eu ets should benefit from cbam exemption with regard to the goods originating in those countries provided that certain conditions are satisfied. those third countries should develop a roadmap and commit to implement an effective system of monitoring , reporting and verification of greenhouse gas emissions , a carbon pricing mechanism similar to the eu ets , and should commit to achieving carbon neutrality. that exemption should be withdrawn if there are reasons to believe that the country in question does not fulfil its commitments. the union is committed to providing those third countries with financial support for the adoption of carbon pricing mechanisms similar to the eu ets , the deployment of decarbonisation technologies , and the implementation of other measures aimed at achieving climate neutrality.


### 1. welcomes the transition pathway for tourism and calls on the commission to establish an online stakeholders’ collaboration platform to further implement the co-creation process; ### 1. welcomes the transition pathway for tourism and calls on the commission to establish an online stakeholders’ collaboration platform to further implement the co-creation process; calls the commission to involve the tourism task force in regular tac meetings , to develop a comprehensive european tourism policy towards the creation of the european tourism union;


### 1. welcomes the update of the industrial strategy; stresses that for the green deal to be a true growth strategy , reduce dependencies and maintain a level playing field for european industry during the transition , it needs to be accompanied by ambitious industrial policy; ### 1. welcomes the update of the industrial strategy; stresses that for the green deal to be a true growth strategy , reduce dependencies and maintain a level playing field for european industry during the transition , it needs to be accompanied by ambitious industrial policy able to create links between large businesses , smes and start-ups;


### 1. welcomes the update of the industrial strategy; stresses that for the green deal to be a true growth strategy , reduce dependencies and maintain a level playing field for european industry during the transition , it needs to be accompanied by ambitious industrial policy; ### 1. welcomes the update of the industrial strategy; stresses that for the green deal to be a true sustainable growth strategy , reduce dependencies and maintain a level playing field for european industry during the green and just transition , it needs to be accompanied by ambitious industrial policy;


### a. whereas the tourism and transport industry has been the most affected by the restrictions introduced in response to the covid-19 pandemic , which in 2021 resulted in a 72 % decrease in international tourist arrivals compared with pre-pandemic levels2 ; ### a. whereas the tourism and transport industry has been the most affected by the restrictions introduced in response to the covid-19 pandemic , which in 2021 resulted in a 72 % decrease in international tourist arrivals compared with pre-pandemic levels2 ; the lowest business confidence indicator , highest investment gap (161 bn in 2020-21)


### a. whereas the tourism and transport industry has been the most affected by the restrictions introduced in response to the covid-19 pandemic , which in 2021 resulted in a 72 % decrease in international tourist arrivals compared with pre-pandemic levels2; ### a. whereas the tourism and transport industry has been the most affected by the restrictions introduced in response to the covid-19 pandemic , which in 2021 resulted in a 72 % decrease in international tourist arrivals compared with pre-pandemic levels , which has led to a reduction in turnover , particularly for smes;2;


### a. whereas it is crucial to enable industry to implement the energy and digital transitions while preserving jobs , competitiveness and its ability to develop and produce clean products; ### a. whereas it is crucial to enable industry to implement the energy and digital transitions while preserving decent jobs , competitiveness and its ability to develop and produce clean products;


### b. whereas the commission’s policy report ‘transition pathway for tourism’ highlights the need to further accelerate the green and digital transition of the tourism ecosystem , which is mostly composed of small and medium-sized enterprises (smes); ### b. whereas the commission’s policy report ‘transition pathway for tourism’ highlights the need to further accelerate the green and digital transition of the tourism ecosystem , which is mostly composed of small and medium-sized enterprises (smes); measures to re-employ workers having left the ecosystem , unemployment schemes for the workers , fair labour conditions in the sector


### b. whereas the commission’s policy report ‘transition pathway for tourism’ highlights the need to further accelerate the green and digital transition of the tourism ecosystem , which is mostly composed of small and medium-sized enterprises (smes); ### b. whereas the commission’s policy report ‘transition pathway for tourism’ highlights the need to further accelerate the green and digital transition of the tourism ecosystem , which is mostly composed of small and medium-sized enterprises (smes) and micro-enterprises;


### b. whereas in a changing geopolitical world , reducing eu dependencies on critical materials , products and technologies is vital; ### b. whereas in a changing geopolitical world , diversifying eu dependencies on critical materials , products and technologies is vital; while maintaining an economy as open as possible , as closed as necessary;


### 2. considers it regrettable that the eu multiannual financial framework and nextgenerationeu did not provide any specific funding for the tourism industry; ### 2. considers it regrettable that the eu multiannual financial framework and nextgenerationeu did not provide any specific funding for the tourism industry; calls the commission to regularly update the financial possibilities for tourism related projects , and to organise sectorial finance related trainings for tourism industry.


### 2. considers it regrettable that the eu multiannual financial framework and nextgenerationeu did not provide any specific funding for the tourism industry; ### 2. considers it regrettable that the eu multiannual financial framework and nextgenerationeu did not provide any specific funding for the tourism industry , despite the fact that tourism contributed 9.9% to the eu gdp in 2019;


### 2. underlines that the eu cannot be dependent on non-eu countries for products and technologies that are essential to our economy and for our society of the future; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials in times of crisis; ### 2. underlines that the eu needs to decrease the dependency on non-eu countries for products and technologies that are essential to our economy and for our society of the future and address these dependencies through market diversification and by maintaining an ambitious trade agenda; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials in times of crisis by promoting open and rules-based international competition;


### 2. underlines that the eu cannot be dependent on non-eu countries for products and technologies that are essential to our economy and for our society of the future; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials in times of crisis; ### 2. underlines that the eu cannot be dependent on single non-eu countries for specific products and technologies that are essential to our economy and for our society of the future; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials and components in times of crisis by diversifying those value chains;


### 2. underlines that the eu cannot be dependent on non-eu countries for products and technologies that are essential to our economy and for our society of the future; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials in times of crisis; ### 2. underlines that the eu cannot be dependent on non-eu countries for products and technologies that are essential to our economy and for our society of the future; stresses that the eu needs to regain a strong position in crucial global value chains and secure the supply of critical materials in times of crisis and at affordable and competitive prices;


### 3. calls on the commission to support smes and micro-businesses (including artisans) in the tourism sector , by fostering innovative initiatives , simplifying bureaucracy and encouraging education and training (mainly on new digital skills) , to stimulate new tourism offerings in terms of destinations and experiences; ### 3. calls on the commission to support smes and micro-businesses (including artisans) in the tourism sector , by fostering innovative sustainable initiatives , simplifying bureaucracy and encouraging education and training (mainly on new digital skills) , to stimulate new tourism offerings in terms of destinations and experiences;


### 3. calls on the commission to present clear transition pathways for the industrial ecosystem as soon as possible , including by identifying the needs for a successful transition in terms of infrastructure , technologies and skills; calls on the commission to ensure consistency and coordination across all initiatives , objectives , funding and regulatory instruments that will support industry through the transitions; calls for annual monitoring and reporting on the competitiveness and resilience of our industrial ecosystems and on the progress made on the transition pathways , so that instruments can be adapted swiftly when needed; ### 3. calls on the commission to present clear transition pathways for the industrial ecosystem as soon as possible , including by identifying the needs for a successful transition in terms of infrastructure , technologies and skills; calls on the commission to ensure consistency and coordination across all initiatives , objectives , funding and regulatory instruments that will support industry through the transitions; calls for functioning single markets as part of eus´ resilient industrial ecosystems , calls for annual monitoring and reporting on the competitiveness , employability and resilience of our industrial ecosystems and on the progress made on the transition pathways , so that instruments can be adapted swiftly when needed;


### 4. calls on the commission to include the tourism industry in the eu data strategy and to support the establishment of data spaces that will benefit the sector by creating a framework for improved data sharing; in this context , invites the commission to harmonise data collection rules on tourism statistics; ### 4. calls on the commission to include the tourism industry in the eu data strategy and to support the establishment of data spaces that will benefit the sector by creating a framework for improved data sharing; in this context , invites the commission to harmonise data collection rules on tourism statistics; clearer rules enabling access and sharing of tourism data is needed.


### 4. calls on the commission to include the tourism industry in the eu data strategy and to support the establishment of data spaces that will benefit the sector by creating a framework for improved data sharing; in this context , invites the commission to harmonise data collection rules on tourism statistics; ### 4. calls on the commission to include the tourism industry in the eu data strategy and to support the establishment of data spaces that will benefit the sector by creating a framework for improved data sharing; in this context , invites the commission to harmonise data collection rules on tourism statistics at member state level;


### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of investment in r&d regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states; ### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of investment in r&d regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states; underlines the role that the ‘first eu commercial exploitation’ principle might have in order to maximise the impact and benefit of union spending in r&d and increase the commercial exploitation of excellent eu research results;


### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of investment in r&d regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states; ### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of investment in r&d regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states; particularly the target of 2% of gdp investments in r&d by private sector;


### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of investment in r&d regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states; ### 4. notes that the eu is outperformed by other economic powers in research and development (r&d) expenditures as a percentage of gdp; reiterates the importance of an ambitious level of , at least 3% , investment in r&d to improve eus´ competitive position in the world; regrets that the target of 3 % of gdp investments in r&d has still not been achieved in the vast majority of member states;


### 5. calls on the commission to facilitate multimodal journey planning and ticketing through digital services while better regulating the activity of online booking platforms and booking platform intermediaries; calls for the eu framework for short-term rentals to be strengthened and for new policies to be implemented with a view to enhancing transparency; ### 5. calls on the commission to facilitate multimodal journey planning and multimodal ticketing through digital services while better regulating the activity of online booking platforms and booking platform intermediaries; calls for the eu framework for short-term rentals to be strengthened and for new policies to be implemented with a view to enhancing transparency;


### 5. calls on the commission to facilitate multimodal journey planning and ticketing through digital services while better regulating the activity of online booking platforms and booking platform intermediaries; calls for the eu framework for short-term rentals to be strengthened and for new policies to be implemented with a view to enhancing transparency; ### 5. calls on the commission to facilitate multimodal journey planning and ticketing through digital services while better regulating the activity of online booking platforms and booking platform intermediaries; calls for the eu framework for short-term rentals to be strengthened and for new policies to be implemented with a view to enhancing transparency and protecting online shoppers;


### 5. calls on the commission to close the investment gap with global competitors for key enabling technologies; welcomes , in this regard , the commission’s proposal for a european chips act10 and the establishment of the european alliance for industrial data , edge and cloud; calls on the commission to extend these initiatives to key enabling technologies , such as photonics and quantum; ### 5. calls on the commission to contribute on closing the investment gap with global competitors for key enabling technologies; welcomes , in this regard , the commission’s proposal for a european chips act10 and the establishment of the european alliance for industrial data , edge and cloud; calls on the commission to extend these initiatives to among other the rdi instruments , to key enabling technologies , such as photonics , artificial intelligence and quantum;


### 5. calls on the commission to close the investment gap with global competitors for key enabling technologies; welcomes , in this regard , the commission’s proposal for a european chips act10 and the establishment of the european alliance for industrial data , edge and cloud; calls on the commission to extend these initiatives to key enabling technologies , such as photonics and quantum; ### 5. calls on the commission to close the investment gap with global competitors for key enabling technologies; welcomes , in this regard , the commission’s proposal for a european chips act10 and the establishment of the european alliance for industrial data , edge and cloud; calls on the commission to extend these initiatives to key enabling technologies , such as , biotechnology , edge computing , photonics and quantum computing and technology;


### 6. stresses the need to strengthen ‘made in eu’ and accelerate the adoption of industry 4.0 technologies , particularly by small and medium-sized enterprises (smes); calls on the commission to embed the ‘made in europe’ partnership strongly in the horizon europe programme; ### 6. stresses the need to strengthen ‘made in eu’ and accelerate the adoption of industry 4.0 technologies , particularly by small and medium-sized enterprises (smes); calls on the commission to embed the ‘made in europe’ partnership strongly in the horizon europe programme and by fostering smes cooperation with universities and research and technology organisations;


### 6. stresses the need to strengthen ‘made in eu’ and accelerate the adoption of industry 4.0 technologies , particularly by small and medium-sized enterprises (smes); calls on the commission to embed the ‘made in europe’ partnership strongly in the horizon europe programme; ### 6. stresses the need to accelerate the adoption of industry 4.0 technologies , particularly european by small and medium-sized enterprises (smes);


### 7. welcomes the commission’s announcement issuing guidance on public procurement; stresses that public procurement is an essential instrument for national and economic security and for supporting the uptake of and demand for clean products; calls , in this regard , on the commission to review public procurement and competition rules where needed; ### 7. welcomes the commission’s announcement issuing guidance on public procurement; stresses that public procurement is an essential instrument for social and ecological sustainability but also for national and economic security and for supporting the uptake of and demand for sustainable products; calls , in this regard , on the commission to review public procurement and competition rules where needed;


### 8. highlights the importance of including education , upskilling and reskilling in the transition pathways; calls on the commission to develop a strategy for vocational education and business-education partnerships within regional industrial clusters to boost skills and enhance the uptake of ready-for-market innovations by smes; ### 8. highlights the importance of including education , upskilling and reskilling in the transition pathways; calls on the commission to develop a strategy for vocational education and business-education partnerships within regional industrial clusters to boost skills and enhance the uptake of ready-for-market innovations by smes; particularly by establishing incentives to smes to train its personnel and workers;


### 8. highlights the importance of including education , upskilling and reskilling in the transition pathways; calls on the commission to develop a strategy for vocational education and business-education partnerships within regional industrial clusters to boost skills and enhance the uptake of ready-for-market innovations by smes; ### 8. highlights the importance of including education , upskilling and reskilling in the transition pathways; calls on the commission to develop a strategy for vocational education and business-education partnerships together with social partners within regional industrial clusters to boost skills and enhance the uptake of ready-for-market innovations by smes;


### 9. underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of innovation; stresses the need to improve their access to financing; ### 9. recalls the importance to strengthen innovation and to disseminate throughout all value chains the incremental innovation concerning processes , products and solutions; underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of innovation; stresses the need to improve their access to financing;


### 9. underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of innovation; stresses the need to improve their access to financing; ### 9. underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of sustainable and socially responsible innovation; stresses the need to improve their access to financing;


### 9. underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of innovation; stresses the need to improve their access to financing; ### 9. underlines that smes and start-ups are playing a central role in the digitalisation of the eu and are a critical source of innovation; stresses the need to improve their access to financing , technology and talent;


### 10. stresses the need for regulatory stability and predictability; calls on the commission to include roadmaps in the transition pathways to reduce administrative burdens for european businesses , especially smes , by at least 30 %; stresses the ‘one in , one out’ principle; ### 10. stresses the need for regulatory stability and predictability as well as the need for a digital and future ready regulatory framework , facilitating the approval of innovative products and services; calls on the commission to include roadmaps in the transition pathways to reduce administrative burdens for european businesses , especially smes , by at least 30 %; stresses the ‘one in , one out’ principle;


### 10. stresses the need for regulatory stability and predictability; calls on the commission to include roadmaps in the transition pathways to reduce administrative burdens for european businesses , especially smes , by at least 30 %; stresses the ‘one in , one out’ principle; ### 10. stresses the need for regulatory stability and predictability; calls on the commission to include roadmaps in the transition pathways to reduce unfounded administrative burdens for european businesses , especially smes;


### 11. underlines the regional dimension of industrial policy and the role of regional smart specialisation strategies; calls on the commission to include instruments to increase the use of ‘made in eu’ at a regional level; ### 11. underlines the regional dimension of industrial policy and the role of regional smart specialisation strategies; calls on the commission to develop instruments to help creating ecosystem solutions on various industrial sectors also at regional level by enabling stakeholder cooperation;


### 12. calls on the commission to stimulate the production of affordable and abundant renewable and low-carbon energy; calls on the commission to increase the coordination of the planning and financing for needed electricity , energy , hydrogen , co2 and heating/cooling infrastructure; ### 12. calls on the commission to stimulate the production of sustainable , affordable and abundant renewable and low-carbon energy; calls on the commission to increase the coordination of the planning and financing for needed electricity , energy , hydrogen , co2 and heating/cooling infrastructure;


### 14. calls on the member states and the commission to accelerate the implementation of instruments , including important projects of common european interest , and industrial alliances that develop innovative breakthrough technologies needed for the energy transition , such as clean steel , clean aviation , e-fuels , clean fertilisers , e-cracking and small modular reactors; ### 14. calls on the member states and the commission to accelerate the implementation of instruments , including important projects of common european interest , and industrial alliances that develop innovative breakthrough technologies needed for the energy transition , such as clean steel , clean aviation , e-fuels , clean fertilisers , semiconductors , microelectronics , hydrogen , cloud , smart-health , e-cracking and small modular reactors; underlines that the current exceptionally high energy prices require non-ordinary solutions and efforts from the eu , not only coordinating member states’ action , but also achieving a true european energy market devoid of any kind of barriers;


### 14. calls on the member states and the commission to accelerate the implementation of instruments , including important projects of common european interest , and industrial alliances that develop innovative breakthrough technologies needed for the energy transition , such as clean steel , clean aviation , e-fuels , clean fertilisers , e-cracking and small modular reactors; ### 14. calls on the member states and the commission to use in a smart and selective way instruments , including important projects of common european interest to target clear market failures , and industrial alliances that develop innovative breakthrough technologies needed for the energy transition , such as clean steel , clean aviation , e-fuels , clean fertilisers , e-cracking and small modular reactors;


### 17. is strongly concerned about unfair competition , investments and takeovers by non-eu state-financed companies on the single market , especially in strategic sectors; calls on the commission to analyse and prevent this interference; ### 17. welcomes the commission initiatives to address unfair competition , investments and takeovers by non-eu state-financed companies in the single market , especially the proposal of a new regulation to address distortions by foreign subsidies;


### 20. highlights the conclusions of the european court of auditors -report on delays in implementing 5g networks and the risks associated with non-eu vendors11 ; calls on the commission to stimulate a coordinated 5g roll-out in the eu and reduce dependencies and interference risks in 5g and next generation communication technology; ### 20. highlights the conclusions of the european court of auditors -report on delays in implementing 5g networks and the risks associated with non-eu vendors11 ; calls on the commission to stimulate a coordinated 5g roll-out in the eu and reduce external dependencies and interference risks in 5g and 6g communication technology through coordinated support to enable european players to build the r&;d capacities for 6g systems and develop lead markets for 5g infrastructure as a basis for the digital and green transformation;


### 21. welcomes the european data spaces initiative; underlines the role that data spaces play for smart manufacturing; believes that the participation of non-eu companies in eu data space initiatives waters down the goal of strengthening the eu’s digital sovereignty; ### 21. welcomes the development of common european data spaces; underlines the role that interoperable , competitive and european-wide data spaces will play for several industrial sectors , including artificial intelligence development , mobility , environment , health , and smart manufacturing; believes that the leading role of non-eu/eea companies in eu data spaces initiatives may water down the goal of strengthening the eu’s technological sovereignty; and calls for strategic european initiatives to support the emergence of european data space ecosystem based on trustworthiness , competitiveness and interoperability;


### (3) in its communication on a strong social europe for just transition75 , the commission committed to upgrading europe’s social market economy to achieve a just transition to sustainability. this directive will also contribute to the european pillar of social rights , which promotes rights ensuring fair working conditions. it forms part of the eu policies and strategies relating to the promotion of decent work worldwide , including in global value chains , as referred to in the commission communication on decent work worldwide76. ### (3) in its communication on a strong social europe for just transition75 , the commission committed to upgrading europe’s social market economy to achieve a just transition to sustainability. this directive will also contribute to the european pillar of social rights , which promotes rights ensuring fair and decent living and working conditions. it forms part of the eu policies and strategies relating to the promotion of decent work worldwide , including in global value chains , as referred to in the commission communication on decent work worldwide76.


### (4) the behaviour of companies across all sectors of the economy is key to success in the union’s sustainability objectives as union companies , especially large ones , rely on global value chains. it is also in the interest of companies to protect human rights and the environment , in particular given the rising concern of consumers and investors regarding these topics. several initiatives fostering enterprises which support value-oriented transformation already exist on union77 , as well as national78 level. ### (4) the behaviour of companies across all sectors of the economy is key to success in the union’s sustainability objectives as union companies , especially large ones , rely on global value chains. it is also in the interest of companies to protect human rights and the environment , participate in mitigating climate change , and respect all planetary boundaries , in particular given the rising concern of consumers and investors regarding these topics. several initiatives fostering enterprises which support value-oriented transformation already exist on union77 , as well as national78 level.


### (5) existing international standards on responsible business conduct specify that companies should protect human rights and set out how they should address the protection of the environment across their operations and value chains. the united nations guiding principles on business and human rights79 recognise the responsibility of companies to exercise human rights due diligence by identifying , preventing and mitigating the adverse impacts of their operations on human rights and by accounting for how they address those impacts. those guiding principles state that businesses should avoid infringing human rights and should address adverse human rights impacts that they have caused , contributed to or are linked with in their own operations , subsidiaries and through their direct and indirect business relationships. ### (5) existing international standards on responsible business conduct specify that companies should protect human rights and set out how they should address the protection of the environment across their operations and value chains. the united nations guiding principles on business and human rights79 recognise the responsibility of companies to exercise human rights due diligence by identifying , preventing and mitigating the adverse impacts of their operations on human rights and by accounting for how they address those impacts. those guiding principles state that businesses should avoid infringing human rights and should address adverse human rights impacts that they have caused , contributed to or are linked with in their own operations , subsidiaries and through their direct and indirect business relationships. the children’s rights and business principles provide a comprehensive set of principles to guide companies on the full range of actions they can take in the workplace , marketplace and community to uphold and promote children’s rights. general comment no. 16 (2013) to the un convention on the rights of the child sets out state obligations regarding the impact of the business sector on children’s rights , which are further specified in general comment no. 25 (2021) as regards the digital environment.