Leave the guarantee in place until after 30 September of the second surrender year, and for longer where the competent authority justifies an extension.
Authorised CBAM declarants that have provided an Art. 17(5a) guarantee 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(9)(b), replacing Art. 17(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 no industry: it applies across the economy rather than to one of them. as of 2026-08-14
- Compliance is checked by competent authority, per period. as of 2026-08-14
The rule
guarantee required under Art. 17(5a)
Leave the guarantee in place until after 30 September of the second surrender year, and for longer where the competent authority justifies an extension.
Who is affected
Burden drivers
Source text
Where a guarantee is required in accordance with paragraph 5a, the competent authority shall release the guarantee immediately after 30 September of the second year in which the authorised CBAM declarant has surrendered CBAM certificates in accordance with Article 22. Notwithstanding the foregoing, the competent authority may decide to extend the duration of the guarantee where such extension is duly justified.
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