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CBAM Simplification Regulation
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Title (English)
Title (German)
Kind
Approval
Due Diligence
Governance
Other
Record Keeping
Reporting
Stakeholder Engagement
Frequency
Annual
Biennial
Continuous
Event-triggered
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One-time
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Quarterly
Weekly
Check frequency
Annual
Biennial
Continuous
Event-triggered
Monthly
One-time
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Quarterly
Weekly
Rule set
Regulation-wide (no rule set)
CBAM goods above the single mass-based threshold
Complexity (0–5)
Business functions
Communications
Compliance
Executive
Finance
Human Resources
Legal
Operations
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Procurement
Product
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Sustainability
Description (English)
From 2027, hold certificates at the end of each quarter corresponding to at least 50% of embedded emissions imported since the beginning of the year; comply by the end of the quarter following the quarter in which the threshold is exceeded.
Description (German)
Ab 2027 am Ende jedes Quartals Zertifikate in Höhe von mindestens 50 % der seit Jahresbeginn eingeführten eingebetteten Emissionen halten; die Pflicht ist spätestens am Ende des Quartals zu erfüllen, das auf die Überschreitung der Einzelmassenschwelle folgt.
Affected products/services (English)
CBAM certificates held in the CBAM registry account
Affected products/services (German)
CBAM-Zertifikate auf dem CBAM-Registerkonto
Checking responsibility (English)
Authorised CBAM declarant
Checking responsibility (German)
Zugelassener CBAM-Anmelder
Check method (English)
Quarterly comparison of the account balance with embedded emissions
Check method (German)
Quartalsweiser Abgleich des Kontostands mit den eingebetteten Emissionen
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