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Approval Due Diligence Governance Other Record Keeping Reporting Stakeholder Engagement

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Annual Biennial Continuous Event-triggered Monthly One-time Other Quarterly Weekly

Regulation-wide (no rule set) EU-established importer above the single mass-based threshold Non-EU importer represented by an indirect customs representative above the single mass-based threshold Indirect customs representative

From 2027, ensure that at the end of each quarter the account contains certificates corresponding to at least 50% of embedded emissions in goods imported since the beginning of the year.

Ab 2027 sicherstellen, dass das Konto am Ende jedes Quartals mindestens Zertifikate für 50 % der seit Jahresbeginn importierten eingebetteten Emissionen enthält.

CBAM certificates held in the CBAM registry account

CBAM-Zertifikate auf dem Konto im CBAM-Register

Authorised CBAM declarant

Zugelassener CBAM-Anmelder

Quarterly check that at least 50% of embedded emissions from imports since the beginning of the year are covered

Vierteljährliche Kontrolle, ob mindestens 50 % der seit Jahresbeginn importbedingten eingebetteten Emissionen abgedeckt sind