Chapter IV, Article 21 · Commission Implementing Regulation (EU) 2025/486

Contents

Article 21Revocation procedure upon request of the authorised CBAM declarant#

1.Where the authorised CBAM declarant requests the revocation of its authorisation it shall indicate the reason and the date as of which the revocation shall take effect (the revocation date). The revocation date cannot predate the submission of the request for revocation. The competent authority shall register the reasons for the revocation request.

10.Where a revocation takes effect in accordance with Article 24 of this Regulation, within the calendar year 2026, the total number of CBAM certificates as referred to in paragraph 7 of this Article shall be surrendered by 15 February 2027.

2.Where the revocation date referred to in paragraph 1 of this Article falls before or on 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and where appropriate, the information referred to in Article 6(2), point (d) of that Regulation, regarding goods imported prior to the revocation date and not otherwise covered by a CBAM declaration.

3.Where the revocation date referred to in paragraph 1 of this Article falls after 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and, where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported between 1 January of that year and the revocation date.

4.The authorised CBAM declarant requesting the revocation shall file the declaration referred to in paragraph 2 or paragraph 3 within one month from the revocation date referred to in paragraph 1.

5.Where the authorised CBAM declarant is unable to submit the declaration referred to in paragraph 2 or paragraph 3 of this Article, it shall inform the competent authority thereof together with the revocation request referred to in paragraph 1 of this Article. The authorised CBAM declarant shall provide the competent authority, on the revocation date, with the information referred to in Article 6(2), point (a), of Regulation (EU) 2023/956.

6.The competent authority shall establish within one month from the revocation date the CBAM declaration for the imported goods not otherwise covered by a CBAM declaration on the basis of the information received in accordance with paragraph 5, and of the information communicated in accordance with Article 25(3) of Regulation (EU) 2023/956, of the information in its possession, and of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex IV to Regulation (EU) 2023/956.

7.The total number of CBAM certificates calculated on the basis of the information provided in the declaration referred to in paragraphs 2, 3 and 6, shall be surrendered by the authorised CBAM declarant requesting the revocation within 15 calendar days.

8.An authorised CBAM declarant may withdraw the request to revoke its authorisation at any time before the competent authority has decided on the revocation request.

9.The competent authority shall notify the authorised CBAM declarant, the Commission and the other competent authorities of the revocation of the status of authorised CBAM declarant.