15.9.2023
EN
Official Journal of the European Union
L 228/95
(8)
Since the beginning of the reporting period starts on 1 October 2023, importers and indirect customs representatives have limited time available to ensure compliance with the reporting obligations.
Synergies can be obtained with the monitoring and reporting systems already used by third country operators.
A temporary derogation to the calculation methods for reporting embedded emissions should therefore be allowed for a limited period, until end of 2024.
That flexibility should apply when the operator in a third country is subject to a mandatory monitoring and reporting system associated to a carbon pricing scheme, or to other mandatory monitoring and reporting schemes, or when the operator is monitoring the emissions of the installation, including for an emissions reduction project.
(9)
For a limited period, until 31 July 2024, reporting declarants that would not be able to obtain all the information from third country operators to determine the actual embedded emissions of the imported goods in accordance with the methodology set in Annex III to this Regulation should be able to use and refer to an alternative method for determining the direct embedded emissions.
(10)
The reporting obligations should also afford some flexibility for the determination of the production steps in installations that do not account for a significant part of the embedded direct emissions of the imported goods.
Such would be typically the case for the final production steps of steel or aluminium downstream products.
In that case, a derogation from the required reporting obligations should be provided and estimated values may be reported for the production steps in installations whose contribution to direct emissions do not exceed 20 % of the total embedded emissions of the imported goods.
That threshold should ensure sufficient flexibility for small operators in third countries.
(11)
One of the objectives of the transitional period is to collect data for the purpose of further specifying, in the implementing act pursuant to Article 7(7) of Regulation (EU) 2023/956, the methodology for calculating embedded indirect emissions after that period.
In that context, the reporting of indirect emissions during the transitional period should be open and designed to allow to select the most appropriate value among those listed in Section 4.3 in Annex IV to Regulation (EU) 2023/956.
Reporting of indirect emissions should however not include reporting based on the average emission factor of the Union grid as that value is already known by the Commission.
(12)
Data collected during the transitional period should provide the basis for the reports that the Commission is to present in accordance with Article 30(2) and (3) of Regulation (EU) 2023/956.
Data collected during the transitional period should also help define a unique monitoring, reporting and verification methodology after the transitional period.
The assessment of data collected should in particular be used for the Commission’s work in view of adjusting the methodology applicable after the transitional period.
(13)
The indicative range of penalties that are to be imposed on a reporting declarant who has failed to respect the reporting obligations should be based on the default values made available and published by the Commission for the transitional period for the embedded emissions that were not reported.
The indicative maximum range should be coherent with the penalty pursuant to Article 16(3) and (4) of Directive 2003/87/EC of the European Parliament and of the Council (4), while also taking into account that the obligation in the transitional period is limited to data reporting.
The criteria to be used by competent authorities for determining the actual amount of the penalty should be based on the gravity and duration of the failure to report.
The Commission should monitor the CBAM reports in order to provide for an indicative assessment of the information needed by the competent authorities and to ensure coherency of the penalties to be applied.
(14)
In order to ensure the efficient implementation of reporting obligations, an electronic database, the CBAM Transitional Registry, should be established by the Commission to collect the information reported during the transitional period.
The CBAM Transitional Registry should be the basis for the establishment of the CBAM Registry pursuant to Article 14 of Regulation (EU) 2023/956.
(4) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32).