Bear the mark-up added to default values when declaring downstream goods with complex supply chains.
Importers and declarants of listed downstream goods using default values must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(6)(c), adding a subparagraph to Art. 7(7) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
- It names 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by none, annual. as of 2026-08-14
The rule
downstream good placed by implementing act on the list of goods for which no mark-up applies
Bear the mark-up added to default values when declaring downstream goods with complex supply chains.
Who is affected
Burden drivers
Source text
‘The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.
View source →Settled later in secondary legislation. No list exists: the relief depends on implementing acts that have not been adopted.