欧盟碳边境调节机制指南-非欧盟装置（CBAM Guidance_non-EU installations）.pdfVIP

EUROPEANCOMMISSION

DIRECTORATE-GENERAL

TAXATIONANDCUSTOMSUNION

Brussels,17August2023

GUIDANCEDOCUMENTONCBAMIMPLEMENTATIONFOR

INSTALLATIONOPERATORSOUTSIDETHEEU

ThisguidancedocumentrepresentstheviewsoftheEuropeanCommissionServicesat

thetimeofpublication.Itisnotlegallybinding.

Commissioneuropéenne/EuropeseCommissie,1049Bruxelles/Brussel,BELGIQUE/BELGIË–Tel.+32

-1-

CONTENTS

1SUMMARY6

2INTRODUCTION7

2.1Aboutthisdocument7

2.2Howtousethisdocument8

2.3Wheretofindfurtherinformation8

3QUICKGUIDEFOROPERATORS11

4THECARBONBORDERADJUSTMENTMECHANISM18

4.1IntroductiontotheCBAM18

4.2DefinitionsandscopeofemissionscoveredintheCBAM19

4.3Transitionalperiod20

4.3.1Keyreportingrolesandresponsibilities21

4.3.2Whatneedstobemonitoredbyyou(asanoperator)