Contents
Article 24Date of effect#
1.The revocation of the status of authorised CBAM declarant shall take effect the day following the date on which the decision on the revocation has been notified pursuant to Article 21(9) and Article 23(1) of this Regulation. The notification regarding that decision shall be registered in the CBAM registry and the CBAM declarant shall be deemed notified.
2.The revocation shall have no effect on the validity of the importation of goods, and the related emissions, that took place before the person whose status of authorised CBAM declarant is registered as revoked in the CBAM registry.
3.Where a CBAM authorisation was revoked pursuant to Article 21 or Article 23, the CBAM account shall remain under the status ‘closed’ in accordance with Article 16(4) of Regulation (EU) 2023/956 until the fifth year following the revocation. After that period, the CBAM account shall be permanently closed.
4.A ‘closed’ CBAM account shall be reopened by the competent authority allowing the owner to fulfil the obligation to surrender the correct number of CBAM certificates further to the review of a submitted CBAM declaration in accordance with Article 19(5) of Regulation (EU) 2023/956.
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