Where a goods/origin combination is designated high-risk for abusive practices and actual emissions are claimed, prove in the declaration that the abuse risk has not materialised.
Authorised CBAM declarants claiming actual emissions for high-risk goods/origin combinations 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(5)(a)(2), adding point (f) to Art. 6(2) 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 4 industries by name: Steel, Aluminium, Cement and Chemicals. as of 2026-08-14
- Compliance is checked by competent authority, annual. as of 2026-08-14
The rule
declarant claims actual emissions for a combination of goods and origins designated by delegated act as high risk of abusive practices
Where a goods/origin combination is designated high-risk for abusive practices and actual emissions are claimed, prove in the declaration that the abuse risk has not materialised.
Who is affected
Burden drivers
Source text
(f) where, in accordance with a delegated act adopted in accordance with paragraph 7, the embedded emissions are determined on the basis of actual emissions for a combination of goods and origins that are subject to a high risk of abusive practices, evidence demonstrating that the high risk of abusive practices has not materialised.
View source →Settled later in secondary legislation. The high-risk combinations, and the evidence that discharges the duty, are set by delegated acts under the new Art. 6(7).