Produce, on request during review of the CBAM declaration, evidence that the imported goods were produced at the installation named in the declaration.
Authorised CBAM declarants determining embedded emissions on actual emissions 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(11), inserting Art. 19(2a) 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, if it happens. as of 2026-08-14
The rule
Commission or competent authority reviews a CBAM declaration based on actual emissions
Produce, on request during review of the CBAM declaration, evidence that the imported goods were produced at the installation named in the declaration.
Who is affected
Burden drivers
Source text
‘2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.
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