CBAM 简化修正

Article 1(1) — amendment inserting Article 2(3a) into Regulation (EU) 2023/956

‘3a. This Regulation shall not apply to: (a) electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III; (b) hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III.’

‘3a. 本条例不适用于： (a) 在一成员国、或附件 III 第 1 点和第 2 点所列国家或领土的陆架或专属经济区上生产的电力； (b) 在一成员国、或附件 III 第 1 点所列国家或领土的陆架或专属经济区上生产的氢。’

Article 1(2) — new Article 2a (De minimis exemption) of Regulation (EU) 2023/956

1. 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. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration. 2. 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.

1. 进口商（包括具有授权 CBAM 申报人身份的进口商）如某一日历年内进口货物的净质量累计不超过附件 VII 第 1 点所规定的单一质量门槛（下称“单一质量门槛”），则应豁免本条例规定的义务。该门槛按每一进口商、每一日历年度，适用于所有 CN 编码下货物的总净质量。在此情形下，该进口商（包括具有授权 CBAM 申报人身份的进口商）应在有关报关单中申报该豁免。 2. 若在有关日历年内，进口商（包括具有授权 CBAM 申报人身份的进口商）超过该单一质量门槛，则该进口商或授权 CBAM 申报人应对该日历年内进口的所有货物所含的全部排放承担本条例规定的全部义务。