Have the documentation evidencing a carbon price paid in a third country certified by a person independent from the authorised CBAM declarant AS WELL AS from that country's authorities.
Authorised CBAM declarants claiming a carbon price paid in a third country 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(7)(a)(1), replacing the third sentence of Art. 9(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 accredited third party, annual. as of 2026-08-14
Prior rule vs new rule
authorised CBAM declarant keeping documentation to demonstrate a carbon price effectively paid in a third country
The prior third sentence of Art. 9(2) required the certifying person to be independent from the authorised CBAM declarant AND from the authorities of the third country. The replacement keeps the second limb only.
claim for a reduction of certificates on account of a carbon price paid in a third country
Have the documentation evidencing a carbon price paid in a third country certified by a person independent from the authorised CBAM declarant AS WELL AS from that country's authorities.
Who is affected
Burden drivers
Source text
‘The information contained in that documentation shall be certified by a person that is independent from the authorities of the third country.
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