碳 New Article 2a(1) — de minimis exemption
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the ‘single mass-based threshold’). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.
进口商（包括具有授权 CBAM 申报人身份的进口商）在某一日历年内进口货物的净质量累计不超过附件七第 1 点规定的单一质量门槛（“单一质量门槛”）时，豁免本条例义务。该门槛按每一进口商、每一日历年内所有 CN 编码货物的总净质量累计适用。
碳 New Article 2a(2) — exceeding the threshold
Where, within the relevant calendar year, an importer, including any importer with the status of an authorised CBAM declarant, exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year.
在相关日历年内，进口商（包括具有授权 CBAM 申报人身份的进口商）超过单一质量门槛的，该进口商或授权 CBAM 申报人应就该日历年内进口的全部货物的全部内含排放承担本条例下的所有义务。
碳 New Article 2a(4) — exclusion of electricity and hydrogen
This Article shall not apply to imports of electricity or hydrogen.
本条不适用于电力或氢的进口。
碳 Amended Article 6(1) — CBAM declaration deadline
By 30 September of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.
每年 9 月 30 日前（首次为 2027 年，针对 2026 年），各授权 CBAM 申报人应通过第 14 条所述 CBAM 登记簿提交上一日历年的 CBAM 申报。