英文名：COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773。进口申报的表单、核算与默认值规则（2023-10 至 2025-12；经 2024/2403 修订），适用于过渡期进口商，属 CBAM 体系。首次发布于2023 年，2024 年修订。
本法规适用于下列主体：
经 Implementing Regulation (EU) 2024/2403 修订（调整过渡期报告的表单、核算与默认值规则）；本规则仅适用于 2023-10-01 至 2025-12-31 的过渡期，正式期（2026-01-01 起）的申报与证书义务适用 CBAM 条例（Reg (EU) 2023/956，经 2025/2083 修订）。
下列原文条款界定了适用范围：
Article 1 — Subject matter
This Regulation lays down rules for reporting obligations laid down in Article 35 of Regulation (EU) 2023/956 in respect of goods listed in Annex I to that Regulation imported into the customs territory of the Union during the transitional period from 1 October 2023 to 31 December 2025 (‘transitional period’).
本条例就 Reg (EU) 2023/956 第 35 条规定的报告义务制定规则，该报告义务针对在 2023 年 10 月 1 日至 2025 年 12 月 31 日过渡期（下称“过渡期”）内进口至欧盟关税领土的该条例附件 I 所列货物。
Article 2 — Definitions, point (1) ‘reporting declarant’
‘reporting declarant’ means any of the following persons: (a) the importer who lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council (10), who declares the importation of goods; (c) the indirect customs representative, where the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013, when the importer is established outside the Union or where the indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation (EU) 2023/956;
“报告申报人”指下列任一主体： (a) 以自身名义并为自身利益为货物放行自由流通而提交报关单的进口商； (b) 持有欧洲议会和理事会 Reg (EU) No 952/2013 第 182(1) 条所指报关授权、并申报货物进口的主体（10）； (c) 在报关单由依 Reg (EU) No 952/2013 第 18 条指定的间接海关代表提交时，且进口商在欧盟境外设立、或该间接海关代表依 Reg (EU) 2023/956 第 32 条同意承担报告义务时的间接海关代表；
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 过渡期季度报告 报告内含排放、间接排放、原产国已付碳价。 | 过渡期进口 CBAM 货物 | 季度 CBAM 报告 | 2023-10 至 2025-12（过渡期，现已结束） |
| 碳 按实施细则计算与留存数据 规定默认值、实际数据的使用方法与换算。 | 过渡期报告义务人 | 计算底稿、生产商数据 | 过渡期内 |
碳 Article 1 — Subject matter (transitional period 2023-10-01 to 2025-12-31)
This Regulation lays down rules for reporting obligations laid down in Article 35 of Regulation (EU) 2023/956 in respect of goods listed in Annex I to that Regulation imported into the customs territory of the Union during the transitional period from 1 October 2023 to 31 December 2025 ('transitional period').
本条例就 2023 年 10 月 1 日至 2025 年 12 月 31 日过渡期内进口到欧盟关税领土、2023/956 号条例附件一所列货物，规定该条例第 35 条所设报告义务的实施规则。
碳环境 Article 3(1) — Information to be reported per quarter
Each reporting declarant shall provide ... the following information regarding goods listed in Annex I to Regulation (EU) 2023/956 imported during the quarter to which the CBAM report relates: (a) the quantity of the goods imported, expressed in megawatt hours for electricity and in tonnes for other goods; (b) the type of goods as identified by their CN code.
每一申报人应就 CBAM 报告所涉季度内进口的 2023/956 号条例附件一所列货物，提供下列信息：(a) 进口货物数量，电力以兆瓦时表示、其他货物以吨表示；(b) 以 CN 编码标识的货物类型。
碳 Article 4(1) — Determination of embedded emissions
the specific embedded emissions of goods produced in an installation shall be determined using one of the following methods ... (a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors from laboratory analyses or standard values; (b) determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.
设施生产货物的特定内含排放应采用下列方法之一确定……(a) 基于测量系统所得活动数据和来自实验室分析或标准值的计算因子，从源流确定排放；(b) 通过连续测量烟气中相关温室气体浓度及烟气流量，从排放源确定排放。
碳 Article 5 — Use of estimated values
By way of derogation from Article 4, up to 20 % of the total embedded emissions of complex goods may be based on estimations made available by the operators of the installations.
作为第 4 条的例外，复杂货物的总内含排放中最多 20% 可基于设施运营者提供的估算值。
碳 Article 8(1) — Submission of CBAM reports
For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant shall submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter.
自 2023 年 10 月 1 日至 2025 年 12 月 31 日，申报人应不迟于每季度结束后一个月，向 CBAM 过渡登记系统提交该季度的 CBAM 报告。
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。