(2)in Article 4, paragraph 2 is replaced by the following:‘2.The competent authority of the Member State of establishment of the authorised CBAM declarant, and of the importer exceeding the single mass-based threshold referred to in Article 2a of Regulation (EU) 2023/956 (the “single-mass based threshold”), and the competent authority of the Member State of establishment of a person other than an authorised CBAM declarant introducing goods into the customs territory of the Union in the case referred to in Article 26, paragraphs 2 and 2a, of Regulation (EU) 2023/956, shall communicate the decisions on penalties to the Commission via the CBAM registry.’;