CBAM 过渡期报告实施细则

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。