Chapter IV, Article 23 · Commission Implementing Regulation (EU) 2025/486

Contents

Article 23Decision to revoke the status of authorised CBAM declarant#

1.Pursuant to the assessment in accordance with Article 22, and after the authorised CBAM declarant was heard according to Article 27, a revocation decision may be taken by the competent authority. The revocation decision shall be notified without delay in the CBAM registry.

2.Where the revocation decision has been notified 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 date of the notification of the decision on revocation and not otherwise covered by a CBAM declaration.

3.Where the revocation decision has been notified 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 date of the notification of the decision on revocation.

4.The person holding a revoked authorisation shall file the declaration referred to in paragraph 2 or 3 within one month from the date when the revocation was notified.

5.Where the person holding a revoked authorisation is unable to submit the declaration referred to in paragraph 2 or 3 of this Article, it shall, within one month from the notification of the decision on revocation, inform the competent authority thereof and provide immediately that authority 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 date of the receipt of the information referred to in paragraph 5 of this Article, a 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 of this Article, 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 person holding a revoked authorisation within 15 calendar days.

8.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.