Prováděcí nařízení Komise (EU) 2025/2549 ze dne 10. prosince 2025, kterým se mění a opravuje prováděcí nařízení (EU) 2025/486, kterým se stanoví prováděcí pravidla k nařízení Evropského parlamentu a Rady (EU) 2023/956, pokud jde o podmínky a pravidla týkající se statusu schváleného deklaranta pro CBAM

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanismOJ L 130, 16.5.2023, p. 52 , ELI: http://data.europa.eu/eli/reg/2023/956/oj. , and in particular Articles 5(8) and 17(10) thereof,

OJ L 130, 16.5.2023, p. 52 , ELI: http://data.europa.eu/eli/reg/2023/956/oj.

(1) Regulation (EU) 2023/956 was amended by Regulation (EU) 2025/2083 of the European Parliament and of the CouncilRegulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (OJ L, 2025/2083, 17.10.2025, ELI: http://data.europa.eu/eli/reg/2025/2083/oj). , which simplified and strengthened the carbon border adjustment mechanism, by revising the procedures for applying for and for granting the status of authorised CBAM declarant and the conditions governing those procedures.

(2) Commission Implementing Regulation (EU) 2025/486Commission Implementing Regulation (EU) 2025/486 of 17 March 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant (OJ L, 2025/486, 18.3.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/486/oj). lays down rules for the application of Regulation (EU) 2023/956 as regards the conditions and procedures related to the status of authorised CBAM declarant. Implementing Regulation (EU) 2025/486 should be amended to take into account the changes introduced by Regulation (EU) 2025/2083.

(3) By Regulation (EU) 2025/2083 the consultation procedure for granting and revoking the status of authorised CBAM declarant laid down in Regulation (EU) 2023/956 became optional and the time limit set out for such consultation procedure is converted from working days to calendar days. Consequently, the provisions of Implementing Regulation (EU) 2025/486 on such procedure should reflect that optionality and time limit.

(4) Furthermore, by Regulation (EU) 2025/2083 the deadline for submitting the CBAM declarations set out in Regulation (EU) 2023/956 was prolonged in order to give the CBAM declarants more time to comply with their obligations. Consequently, the period covering the CBAM declarations in the case of revocation should be adjusted accordingly.

(5) In order to reduce administrative burden, the competent authority assessing an application for the status of authorised CBAM declarant should be allowed to digitally retrieve relevant information and data from other national competent authorities, provided that national law allows it or provided that the applicant has given their consent to the data processing.

(6) In accordance with Regulation (EU) 2025/2083, the purchase of CBAM certificates is to take place as of 2027. It is therefore necessary to establish an alternative measure for the consequences of a revocation and the surrender of CBAM certificates for the calendar year 2026.

(7) Additionally, an erroneous reference in Article 22(3) of Implementing Regulation (EU) 2025/486 to Article 25 instead of 26 of that Regulation needs to be corrected.

(8) Implementing Regulation (EU) 2025/486 should therefore be amended and corrected accordingly.

(9) The measures set out in this Regulation are consistent with the opinion of the CBAM Committee,

In Article 22, paragraph 3, the first sentence is replaced by the following: The competent authority may request the authorised CBAM declarant to provide additional information, and to provide observations on the information on which the competent authority intends to base its decision to revoke the authorisation before it makes such a decision or initiates a consultation procedure pursuant to Article 26..

Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (OJ L, 2025/2083, 17.10.2025, ELI: http://data.europa.eu/eli/reg/2025/2083/oj).

Article 2 Article 2 Correction of Implementing Regulation (EU) 2025/486

Article 3 Article 3 Entry into force

Article 12 Article 12 Period for consultation 1.The competent authority shall set a deadline for the consulted parties to submit their observations pursuant to Article 11(3). That deadline shall not exceed 15 calendar days. 2.The competent authority may extend the deadline set for the consultation in accordance with paragraph 1 in any of the following cases: (a) the applicant requests adjustments in accordance with Article 2 that are accepted by the competent authority and relevant for the purpose of the consultation;(b) the consulted party requests more time due to the nature of the examinations to be performed;(c) The extension referred to in point (b) shall not exceed 15 calendar days. 3.If the consulted parties do not respond by the deadlines set for the consultation in accordance with paragraphs 1 and 2, the conditions and criteria in respect of which the consultation took place shall be deemed to be fulfilled.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union .

Commission Implementing Regulation (EU) 2025/486 of 17 March 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant (OJ L, 2025/486, 18.3.2025, ELI: http://data.europa.eu/eli/reg_impl/2025/486/oj).

The competent authority shall set a deadline for the consulted parties to submit their observations pursuant to Article 11(3). That deadline shall not exceed 15 calendar days.

The competent authority may extend the deadline set for the consultation in accordance with paragraph 1 in any of the following cases:

(a) the applicant requests adjustments in accordance with Article 2 that are accepted by the competent authority and relevant for the purpose of the consultation;

(b) the consulted party requests more time due to the nature of the examinations to be performed;

(c) The extension referred to in point (b) shall not exceed 15 calendar days.

If the consulted parties do not respond by the deadlines set for the consultation in accordance with paragraphs 1 and 2, the conditions and criteria in respect of which the consultation took place shall be deemed to be fulfilled.

HAS ADOPTED THIS REGULATION: