99 Amendments of Stéphanie YON-COURTIN related to 2021/0214(COD)
Amendment 126 #
Proposal for a regulation
Recital 11
Recital 11
(11) The CBAM seeks to replace these existing mechanisms by addressing the risk of carbon leakage in a different way, namely by ensuring equivalent carbon pricing for imports and domestic products. To ensure a gradual transition from the current system of free allowances to the CBAM, the CBAM should be progressively phased in while free allowances in sectors covered by the CBAM are phased out until they are completely eliminated. The combined and transitional application of EU ETS allowances allocated free of charge and of the CBAM should in no case result in more favourable treatment for Union goods compared to goods imported into the customs territory of the Union and should remain WTO-compliant. The transition period should provide regulatory certainty to resource- and energy-intensive industries and a predictable timeline for all stakeholders. The Commission should also review the financial measures to compensate for indirect emission costs with a view to phasing them out as CBAM indirect emissions are phased in. The Commission should ensure this phase out design guarantees a level playing field for the EU industry and takes into account EU electricity market specificities.
Amendment 133 #
Proposal for a regulation
Recital 11 a (new)
Recital 11 a (new)
(11a) The phasing-out of free allowances should be accompanied by the introduction of support measures for exports that would remain WTO- compliant and consistent with the EU’s environmental objectives. These measures should include partial export rebates based on the existing benchmark logic of most-carbon-efficient producers, not refunding more than the current level of free allowances, in order to maintain strong decarbonisation incentives while ensuring a level playing field for EU exports.
Amendment 164 #
Proposal for a regulation
Recital 17
Recital 17
(17) The GHG emissions to be regulated by the CBAM should correspond to those GHG emissions covered by Annex I to the EU ETS in Directive 2003/87/EC, namely carbon dioxide (‘CO2’) as well as, where relevant, nitrous oxide (‘N2O’) and perfluorocarbons (‘PFCs’). The CBAM should initially apply to direct emissions of those GHG from the production of goods up to the time of import into the customs territory of the Union, and after the end of a transition period and upon further assessment, as well to indirect emissions, mirroring the scope of the EU ETS.
Amendment 184 #
Proposal for a regulation
Recital 24
Recital 24
(24) In terms of sanctions, Member StatesCBAM Authority 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.
Amendment 189 #
Proposal for a regulation
Recital 28
Recital 28
(28) Whilst the ultimate objective of the CBAM is a broadcomplete product coverage, it would be prudent to start with a selected number of sectors with relatively homogeneous products where there is a risk of carbon leakage. Union sectors deemed at risk of carbon leakage are listed in Commission Delegated Decision 2019/70842 . _________________ 42 Commission Delegated Decision (EU) 2019/708 of 15 February 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council concerning the determination of sectors and subsectors deemed at risk of carbon leakage for the period 2021 to 2030 (OJ L 120, 8.5.2019, p. 2).
Amendment 196 #
Proposal for a regulation
Recital 29 a (new)
Recital 29 a (new)
(29a) The Commission should present, before the end of the transitional period, a binding calendar on the extension to the rest of goods at risk of carbon leakage. The calendar should contain specific implementation dates and should be aligned with EU climate ambitions.
Amendment 197 #
Proposal for a regulation
Recital 34
Recital 34
(34) However, aluminium products should be included in the CBAM as they are highly exposed to carbon leakage. Moreover, in several industrial applications they are in direct competition with steel products because of characteristics closely resembling those of steel products. Inclusion of aluminium is also relevant as the scope of the CBAM may be extended talso cover alsos indirect emissions in the future.
Amendment 198 #
Proposal for a regulation
Recital 38
Recital 38
(38) As importers of goods covered by this Regulation should not have to fulfil their CBAM obligations under this Regulation at the time of importation, specific administrative measures should be applied to ensure that the obligations are fulfilled at a later stage. Therefore, importers should only be entitled to import CBAM goods after they have been granted an authorisation by competent authorities responsible for the application of this Regulationthe CBAM Authority.
Amendment 206 #
Proposal for a regulation
Recital 44
Recital 44
(44) In order to give the authorised declarants flexibility in complying with their CBAM obligations and allow them to benefit from fluctuations in the price of EU ETS allowances, the CBAM certificates should be valid for a period of two years from the date of purchase. The authorised declarant should be allowed to re-sell to the national aCBAM Authority a portion of the certificates bought in excess. The authorised declarant should build up during the year the amount of certificates required at the time of surrendering, with thresholds set at the end of each quarter.
Amendment 210 #
Proposal for a regulation
Recital 51
Recital 51
(51) To facilitate and ensure a proper functioning of the CBAM, the Commission should provide support to the competent authorities responsible for the application of this RegulationCBAM Authority in carrying out theirits obligations.
Amendment 214 #
Proposal for a regulation
Recital 52
Recital 52
(52) The Commission should evaluate the application of this Regulation before the end of the transitional period, or after a demand from the European Parliament, the Council or the CBAM Authority, and report to the European Parliament and the Council. The report of the Commission should in particular focus on possibilities to enhance climate actions towards the objective of a climate neutral Union by 2050. The Commission should, as part of that evaluation, initiate collection of information necessary to possibly extend the scope to indirect emissions, as well as to other goods and services at risk of carbon leakageother goods and services resulting from activities listed in Directive 2003/87/EC, as well as to goods further down the value chain, in particular downstream products using goods covered by this Regulation, and to develop methods of calculating embedded emissions based on the environmental footprint methods47 . _________________ 47 Commission Recommendation 2013/179/EU of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations (OJ L 124, 4.5.2013, p. 1).
Amendment 242 #
Proposal for a regulation
Recital 61 a (new)
Recital 61 a (new)
(61a) It is crucial that a level playing field in internationally operating sectors such as aviation and the maritime industry is ensured. For aviation, this concerns routes with a high share of connecting passengers to destinations outside the EEA. For the maritime sector, ships hulls and other shipbuilding equipment built outside the Union is sensitive to a potential competitive disadvantage. Both sector’s specificities will need to be considered. Therefore, the Commission should explore mechanisms to mitigate potential competitive distortion between feeder flights from EU and non- EU hubs as well as between EU and third country shipbuilding players.
Amendment 255 #
Proposal for a regulation
Article 1 – paragraph 3
Article 1 – paragraph 3
3. The mechanism will progressively become an alternative to the mechanisms established under Directive 2003/87/EC to prevent the risk of carbon leakage, notably the allocation of allowances free of charge and the financial measures to compensate for indirect emission costs in accordance with Article 10a and 10b of that Directive.
Amendment 267 #
Proposal for a regulation
Article 2 – paragraph 12 a (new)
Article 2 – paragraph 12 a (new)
12a. The Commission may adopt delegated acts in accordance with Article 28 with a view to modifying the list in Annex I.
Amendment 269 #
Proposal for a regulation
Article 3 – paragraph 1 – point 11
Article 3 – paragraph 1 – point 11
(11) ‘competent aCBAM Authority’ means the authority, designated by each Member Stateappointed by the Commission in accordance with Article 11 of this Regulation;
Amendment 272 #
Proposal for a regulation
Article 3 – paragraph 1 – point 16
Article 3 – paragraph 1 – point 16
(16) ‘embedded emissions’ mean direct emissions released during the production of goods, calculated pursuant to the methods set out in Annex III, and indirect emissions pursuant to the methods to be defined by the Commission in accordance with Article 7(6);
Amendment 274 #
Proposal for a regulation
Article 4 – paragraph 1
Article 4 – paragraph 1
Goods shall only be imported into the customs territory of the Union by a declarant that is authorised by the competent aCBAM Authority in accordance with Article 17 (‘authorised declarant’).
Amendment 275 #
Proposal for a regulation
Article 5 – paragraph 1
Article 5 – paragraph 1
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 establishedCBAM Authority, for an authorisation to import those goods into the customs territory of the Union.
Amendment 277 #
Proposal for a regulation
Article 5 – paragraph 2
Article 5 – paragraph 2
2. By way of derogation from paragraph 1, where transmission capacity for the import of electricity is allocated via explicit capacity allocation, the person to which capacity has been allocated for import and which nominates this capacity for import shall, for the purposes of this Regulation, be regarded as an authorised declarant in the Member State where the person declares the import of electricity. Imports are to be measured per border for time periods not longer than one hour and no deduction of export or transit in the same hour is possible.
Amendment 279 #
Proposal for a regulation
Article 5 – paragraph 3 – point f
Article 5 – paragraph 3 – point f
(f) information necessary to demonstrate the declarant’s financial and operational capacity to fulfil its obligations under this Regulation and, if decided by the competent aCBAM 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;
Amendment 283 #
Proposal for a regulation
Article 5 – paragraph 5
Article 5 – paragraph 5
5. The authorised declarant shall inform the competent aCBAM 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.
Amendment 285 #
Proposal for a regulation
Article 5 – paragraph 6
Article 5 – paragraph 6
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 aCBAM Authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent aCBAM 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).
Amendment 289 #
Proposal for a regulation
Article 6 – paragraph 1
Article 6 – paragraph 1
1. By 31 May of each year, each authorised declarant shall submit a declaration (‘CBAM declaration’), for the calendar year preceding the declaration, to the competent aCBAM Authority.
Amendment 290 #
Proposal for a regulation
Article 7 – paragraph 1
Article 7 – paragraph 1
1. Embedded emissions in goods shall be calculated pursuant to the methods set out in Annex III and implementing acts adopted in accordance with paragraph 6.
Amendment 291 #
Proposal for a regulation
Article 7 – paragraph 2
Article 7 – paragraph 2
2. EDirect embedded emissions in goods other than electricity shall be determined based on the actual emissions in accordance with the methods set out in Annex III, points 2 and 3. When actual emissions cannot be adequately determined, the embedded emissions shall be determined by reference to default values in accordance with the methods set out in Annex III, point 4.1.
Amendment 292 #
Proposal for a regulation
Article 7 – paragraph 3
Article 7 – paragraph 3
3. EDirect embedded emissions in imported electricity shall be determined by reference to default values in accordance with the method set out in Annex III, point 4.2, unless the authorised declarant chooses to determine the embedded emissions based on the actual emissions in accordance with that annex, point 5.
Amendment 293 #
Proposal for a regulation
Article 7 – paragraph 3 a (new)
Article 7 – paragraph 3 a (new)
3a. Indirect embedded emissions in goods other than electricity shall be calculated pursuant to paragraph 6.
Amendment 294 #
Proposal for a regulation
Article 7 – paragraph 4
Article 7 – paragraph 4
4. The authorised declarant shall keep records of the information required to calculate the embedded emissions in accordance with the requirements laid down in Annex IV. Those records shall be sufficiently detailed to enable verifiers accredited pursuant to Article 18 to verify the embedded emissions in accordance with Article 8 and Annex V and to enable the competent aCBAM Authority to review the CBAM declaration in accordance with Article 19(1).
Amendment 297 #
Proposal for a regulation
Article 7 – paragraph 6
Article 7 – paragraph 6
6. The Commission is empowered to adopt implementing acts concerning detailed methodologies and calculations of indirect emissions and rules regarding the elements of the calculation methods set out in Annex III, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and default values and their respective application to individual goods as well as laying down methods to ensure the reliability of data on the basis of which the default values shall be determined, including the level of detail and the verification of the data. Where necessary, those acts shall provide that the default values can be adapted to particular areas, regions or countries to take into account specific objective factors such as geography, natural resources, market conditions, prevailing energy sources, or industrial processes. The implementing acts shall build upon existing legislation for the verification of emissions and activity data for installations covered by Directive 2003/87/EC, in particular Implementing Regulation (EU) No 2018/2067.
Amendment 312 #
Proposal for a regulation
Article 10 – paragraph 6
Article 10 – paragraph 6
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 athe CBAM 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.
Amendment 318 #
Proposal for a regulation
Chapter III – title
Chapter III – title
III Competent aBAM Authoritiesy
Amendment 319 #
Proposal for a regulation
Article 11 – title
Article 11 – title
11 Competent aBAM Authoritiesy
Amendment 321 #
Proposal for a regulation
Article 11 – paragraph 1 – introductory part
Article 11 – paragraph 1 – introductory part
1. Each Member State shall designate the competent aThe Commission shall appoint the CBAM Authority to carry out the obligations under this Regulation and inform the Commission thereof.
Amendment 324 #
Proposal for a regulation
Article 11 – paragraph 1 – subparagraph 1
Article 11 – paragraph 1 – subparagraph 1
Amendment 327 #
Proposal for a regulation
Article 11 – paragraph 2
Article 11 – paragraph 2
Amendment 336 #
Proposal for a regulation
Article 12
Article 12
Amendment 338 #
Proposal for a regulation
Article 12 a (new)
Article 12 a (new)
Amendment 339 #
Proposal for a regulation
Article 13 – paragraph 1
Article 13 – paragraph 1
All information acquired by the competent aCBAM 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 aCBAM 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.
Amendment 341 #
Proposal for a regulation
Article 14 – title
Article 14 – title
14 NationalCBAM registriesy and central database
Amendment 345 #
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authority of each Member StateCBAM Authority shall establish a nationalCBAM registry of declarants authorised in that Member Stateauthorised declarants 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.
Amendment 349 #
Proposal for a regulation
Article 14 – paragraph 2 – point d
Article 14 – paragraph 2 – point d
(d) 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 aCBAM Authority, of CBAM certificates for each authorised declarant.
Amendment 356 #
Proposal for a regulation
Article 14 – paragraph 4
Article 14 – paragraph 4
4. The CommissionBAM Authority 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.
Amendment 358 #
Proposal for a regulation
Article 15
Article 15
Amendment 365 #
Proposal for a regulation
Article 16 – title
Article 16 – title
Accounts in the nationalCBAM registriesy
Amendment 367 #
Proposal for a regulation
Article 16 – paragraph 1
Article 16 – paragraph 1
1. The competent aCBAM Authority shall assign to each authorised declarant a unique CBAM account number.
Amendment 370 #
Proposal for a regulation
Article 16 – paragraph 3
Article 16 – paragraph 3
3. The competent aCBAM Authority shall set up the account as soon as the authorisation referred to in Article 17(1) is granted and notify the authorised declarant thereof.
Amendment 372 #
Proposal for a regulation
Article 16 – paragraph 4
Article 16 – paragraph 4
4. If the authorised declarant has ceased its economic activity or its authorisation was revoked, the competent aCBAM Authority shall close the account of that declarant.
Amendment 375 #
Proposal for a regulation
Article 17 – paragraph 1 – introductory part
Article 17 – paragraph 1 – introductory part
1. The competent aCBAM Authority shall authorise a declarant who submits an application for authorisation in accordance with Article 5(1), if the following conditions are fulfilled:
Amendment 381 #
Proposal for a regulation
Article 17 – paragraph 2
Article 17 – paragraph 2
2. Where the competent aCBAM 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.
Amendment 385 #
Proposal for a regulation
Article 17 – paragraph 3
Article 17 – paragraph 3
3. If the competent aCBAM 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.
Amendment 388 #
Proposal for a regulation
Article 17 – paragraph 4 – introductory part
Article 17 – paragraph 4 – introductory part
4. A decision of the competent aCBAM Authority authorising a declarant shall contain the following information
Amendment 391 #
Proposal for a regulation
Article 17 – paragraph 6 – introductory part
Article 17 – paragraph 6 – introductory part
6. The competent aCBAM 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.
Amendment 394 #
Proposal for a regulation
Article 17 – paragraph 6 – subparagraph 1
Article 17 – paragraph 6 – subparagraph 1
The competent aCBAM Authority shall fix the amount of such guarantee at the maximum amount, as estimated by the competent aCBAM Authority, of the value of the CBAM certificates that the authorised declarant have to surrender, in accordance with Article 22.
Amendment 397 #
Proposal for a regulation
Article 17 – paragraph 7
Article 17 – paragraph 7
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 aCBAM 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.
Amendment 403 #
Proposal for a regulation
Article 17 – paragraph 9
Article 17 – paragraph 9
9. The competent aCBAM 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.
Amendment 410 #
Proposal for a regulation
Article 19 – paragraph 1
Article 19 – paragraph 1
1. The competent aCBAM 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.
Amendment 412 #
Proposal for a regulation
Article 19 – paragraph 2
Article 19 – paragraph 2
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 declarantCBAM Authority 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.
Amendment 414 #
Proposal for a regulation
Article 19 – paragraph 3
Article 19 – paragraph 3
3. Where the competent aCBAM 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 aCBAM Authority shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional CBAM certificates within one month.
Amendment 417 #
Proposal for a regulation
Article 19 – paragraph 5
Article 19 – paragraph 5
5. Where CBAM certificates have been surrendered in excess of the number due, the competent aCBAM 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.
Amendment 419 #
Proposal for a regulation
Article 19 a (new)
Article 19 a (new)
Article 19 a Revenues The revenues generated by the sale of CBAM certificates shall constitute internal assigned revenue in accordance with Article 21(4) of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council. Revenues shall be assigned to the Union budget.
Amendment 421 #
Proposal for a regulation
Article 20 – paragraph 1
Article 20 – paragraph 1
1. The competent authority of each Member State shall sell CBAM certificates to declarants authorised in that Member StateCBAM Authority shall sell CBAM certificates to authorised declarants at the price calculated in accordance with Article 21.
Amendment 423 #
Proposal for a regulation
Article 20 – paragraph 2
Article 20 – paragraph 2
2. The competent aCBAM 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 nationalCBAM registry in the account of the authorised declarant purchasing it.
Amendment 431 #
Proposal for a regulation
Article 22 – paragraph 1
Article 22 – paragraph 1
1. By 31 May of each year, the authorised declarant shall surrender a number of CBAM certificates to the competent aCBAM 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
Amendment 432 #
Proposal for a regulation
Article 22 – paragraph 2
Article 22 – paragraph 2
2. For the purposes of paragraph 1, the authorised declarant shall ensure that the required number of CBAM certificates is available on its account in the nationalCBAM registry. In addition, the authorised declarant shall ensure that the number of CBAM certificates on its account in the nationalCBAM registry at the end of each quarter corresponds to at least 80 per cent of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex III, in all goods it has imported since the beginning of the calendar year.
Amendment 434 #
Proposal for a regulation
Article 22 – paragraph 3
Article 22 – paragraph 3
3. Where the competent aCBAM 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.
Amendment 436 #
Proposal for a regulation
Article 23 – paragraph 1
Article 23 – paragraph 1
1. The competent aCBAM Authority of each Member State shall, on request by a declarantn authorised in that Member Statedeclarant, re-purchase the excess of CBAM certificates remaining on the account of the declarant in the nationalCBAM 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.
Amendment 439 #
Proposal for a regulation
Article 24 – paragraph 1
Article 24 – paragraph 1
By 30 June of each year, the competent authority of each Member StateCBAM Authority shall cancel any CBAM certificates that were purchased during the year before the previous calendar year and that remained in the accounts in the nationalCBAM registry of the declarants authorised in that Member Statedeclarants.
Amendment 443 #
Proposal for a regulation
Article 25 – paragraph 1
Article 25 – paragraph 1
1. The customs authorities shall not allow the importation of goods unless the declarant is authorised by a competent aCBAM Authority at the latest at the release for free circulation of the goods.
Amendment 445 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
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 authorisedCBAM Authority.
Amendment 447 #
Proposal for a regulation
Article 25 – paragraph 4
Article 25 – paragraph 4
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 StatesCBAM Authority. The CBAM Authority shall treat and exchange this information in accordance with Council Regulation (EC) No 515/97.
Amendment 448 #
VI Enforcement and appeals
Amendment 452 #
Proposal for a regulation
Article 26 – paragraph 3
Article 26 – paragraph 3
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 authorisedCBAM Authority.
Amendment 453 #
Proposal for a regulation
Article 26 – paragraph 4 – introductory part
Article 26 – paragraph 4 – introductory part
4. If the competent aCBAM Authority determines that an authorised declarant has failed to comply with the obligation to surrender CBAM certificates as specified in paragraph 1, or that a person has introduced goods into the customs territory of the Union as specified in paragraph 2, the competent aCBAM Authority shall impose the penalty and notify the authorised declarant or, in the situation under paragraph 2, the person:
Amendment 456 #
Proposal for a regulation
Article 26 – paragraph 4 – point a
Article 26 – paragraph 4 – point a
(a) that the competent aCBAM Authority has concluded that the authorised declarant or the person fails to comply with the obligation of surrendering CBAM certificates for a given year;
Amendment 457 #
(e) of the action the competent aCBAM Authority considers the authorised declarant or the person should take to comply with its obligation under point (a) depending on the facts and circumstances of the case; and
Amendment 458 #
Proposal for a regulation
Article 26 – paragraph 4 – point f
Article 26 – paragraph 4 – point f
(f) of the right of the authorised declarant or of the person to appeal under national rules.
Amendment 461 #
Proposal for a regulation
Article 26 – paragraph 5
Article 26 – paragraph 5
5. Member StatesThe CBAM Authority may decide to suspend the account of the declarant in case of repeated offences. The CBAM Authority may apply administrative or criminal sanctions for failure to comply with the CBAM legislation in accordance with their national rules in addition to penalties referred to in paragraph 2. Such sanctions shall be effective, proportionate and dissuasive.
Amendment 493 #
Proposal for a regulation
Article 27 a (new)
Article 27 a (new)
Article 27 a Appeals against decisions taken by the CBAM Authority 1. An appeal shall lie from decisions of the CBAM Authority that adversely affect any interested person, including decisions on penalties, circumvention and actual emission values. Those decisions shall take effect only as from the date of expiration of the appeal period of two months. The filing of the appeal shall have suspensive effect. 2. Any party to proceedings adversely affected by a decision may appeal. Any other parties to the proceedings shall be parties to the appeal proceedings as of right. 3. The Board of Appeal shall be newly set up and consist of three full members, to be respectively appointed by the Council, by the European Parliament and by the Commission. The chair will be appointed by the Council. 4. The Commission shall adopt delegated acts pursuant to Article 28, to define the composition, the appointment and the procedures of the Board of Appeal with a view to assure the independence of its members, including during the transitional period. During the transitional period the Commission will hold the functions of the Board of Appeal.
Amendment 494 #
Proposal for a regulation
Article 27 b (new)
Article 27 b (new)
Article 27 b Examination of appeals 1. The Board of Appeal shall examine whether the appeal is admissible. 2. In the examination of the appeal, the Board of Appeal shall invite the parties, as often as necessary, to file observations, within a period to be fixed by the Board of Appeal, on communications from the other parties or issued by itself. 3. Following the examination as to the admissibility of the appeal, the Board of Appeal shall decide on the appeal. The Board of Appeal may either exercise any power within the competence of the CBAM Authority or remit the case to the latter for further prosecution. 4. If the Board of Appeal remits the case for further prosecution to the CBAM Authority, the latter shall be bound by the line of reasoning of the Board of Appeal, in so far the facts are the same. The decisions of the Board of Appeal shall take effect only as from the date of expiry of a period of two months after the communication of the decision or, if an action has been brought before the General Court within that period, as from the date of dismissal of such action or of any appeal filed with the Court of Justice against the decision of the General Court.
Amendment 495 #
Proposal for a regulation
Article 27 c (new)
Article 27 c (new)
Amendment 497 #
Proposal for a regulation
Article 28 – paragraph 2
Article 28 – paragraph 2
2. The power to adopt delegated acts referred to in Articles 2(10), 2(11), 18(32(12a), 18(3), 27(5) and 27(5a(4) shall be conferred on the Commission for an indeterminate period of time.
Amendment 499 #
Proposal for a regulation
Article 28 – paragraph 3
Article 28 – paragraph 3
3. The delegation of power referred to in Articles 2(10), 2(11), 18(32(12a), 18(3), 27(5) and 27(5a(4) may be revoked at any time by the European Parliament or by the Council.
Amendment 501 #
Proposal for a regulation
Article 28 – paragraph 7
Article 28 – paragraph 7
7. A delegated act adopted pursuant to Articles 2(10), 2(11), 18(32(12a), 18(3), 27(5) and 27(5a(4) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.
Amendment 503 #
Proposal for a regulation
Article 30 – paragraph 1
Article 30 – paragraph 1
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, and develop methods of calculating embedded emissions based on environmental footprint methods.
Amendment 512 #
Proposal for a regulation
Article 30 – paragraph 2
Article 30 – paragraph 2
2. Before the end of the transitional period, or at any moment at the request of the European Parliament, the Council or the CBAM Authority, 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 theapplication of this Regulation to goods resulting from activities listed in Directive 2003/87/EC other 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 goods further down the value chain andnd other services that may be subject to the risk of carbon leakage in the future as well as to goods further down the value chain, in particular downstream products using goods covered by this Regulation.
Amendment 524 #
Proposal for a regulation
Article 30 – paragraph 3 a (new)
Article 30 – paragraph 3 a (new)
3a. Without prejudice to paragraph 2, the report presented before the end of the transitional period shall contain a calendar to extend the scope of this Regulation to the rest of sectors listed in Commission Delegated Decision (EU) 2019/708. Such calendar must be binding and contain specific dates for implementation.
Amendment 528 #
Proposal for a regulation
Chapter IX – title
Chapter IX – title
IX Coordination with free allocation of allowancecarbon leakage provisions under the EU ETS
Amendment 532 #
Proposal for a regulation
Article 31 – paragraph 1 a (new)
Article 31 – paragraph 1 a (new)
1a. The implementation of the CBAM shall trigger the phasing-out of the free allocation of allowances until they are completely eliminated, following an appropriate transition while maintaining WTO-compliance. This phase out shall be gradual, starting from a low level and accelerating significantly once the CBAM has proven its effectiveness.
Amendment 534 #
Proposal for a regulation
Article 31 a (new)
Article 31 a (new)
Article 31 a Financial measures to compensate for indirect emission costs 1. The sectors covered by this Regulation will cease to qualify for the provisions under Article 10a(6) and 10(b) of Directive 2003/87/EC. The Commission shall adjust those financial measures with a view to gradually phasing them out as CBAM is phased in. The Commission shall ensure the phase out design guarantees a level playing field for the EU industry. 2. The Commission is empowered to adopt implementing acts laying down a calculation methodology for the phase out referred to in paragraph 1. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).
Amendment 535 #
Proposal for a regulation
Article 33 – paragraph 3
Article 33 – paragraph 3
3. The customs authorities shall, by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the competent authority of the Member State of importationCBAM Authority information on imported goods, including processed products resulting from the outward processing procedure. Such information shall include the EORI number of the declarant, the 8-digit CN code, the quantity, the country of origin and the declarant of the goods, the date of declaration and the customs procedure.
Amendment 536 #
Proposal for a regulation
Article 35 – paragraph 1
Article 35 – paragraph 1
1. Each declarant shall, for each quarter of a calendar year, submit a report (‘CBAM report’) containing information on the goods imported during that quarter, to the competent authority of the Member State of importation or, if goods have been imported to more than one Member State, to the competent authority of the Member State at the declarant’s choiceCBAM Authority, no later than one month after the end of each quarter.
Amendment 539 #
Proposal for a regulation
Article 35 – paragraph 3
Article 35 – paragraph 3
3. The competent aCBAM 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.
Amendment 541 #
Proposal for a regulation
Article 35 – paragraph 4
Article 35 – paragraph 4
4. The competent aCBAM Authority shall impose a proportionate and dissuasive penalty on declarants who fail to submit a CBAM report.
Amendment 542 #
Proposal for a regulation
Article 35 – paragraph 5 – introductory part
Article 35 – paragraph 5 – introductory part
5. If the competent aCBAM Authority determines that a declarant has failed to comply with the obligation to submit a CBAM report as specified in paragraph 1, the competent aCBAM Authority shall impose the penalty and notify the declarant:
Amendment 543 #
Proposal for a regulation
Article 35 – paragraph 5 – point a
Article 35 – paragraph 5 – point a
(a) that the competent aCBAM Authority has concluded that the declarant fails to comply with the obligation of submitting a report for a given quarter;
Amendment 544 #
Proposal for a regulation
Article 35 – paragraph 5 – point e
Article 35 – paragraph 5 – point e
(e) of the action the competent aCBAM Authority considers the declarant should take to comply with its obligation under point (a) depending on the facts and circumstances of the case; and
Amendment 545 #
Proposal for a regulation
Article 35 – paragraph 5 – point f
Article 35 – paragraph 5 – point f
(f) of the right of the declarant or to appeal under national rules.
Amendment 553 #
Proposal for a regulation
Annex IV – Part 1 – point 1 – point b
Annex IV – Part 1 – point 1 – point b
(b) the unique identifier assigned by the competent national aCBAM Authority;
Amendment 554 #
Proposal for a regulation
Annex V – Part 1 – paragraph 1 – point d – paragraph 1
Annex V – Part 1 – paragraph 1 – point d – paragraph 1
For parameters for which no such thresholds are defined, the verifier shall use expert judgement to whether misstatements, individually or when aggregated with other misstatements, justified by their size and nature, have to be considered material, i.e. and could affect the use of the report by the intended users, in particular the competent national aCBAM Authoritiesy.