Annex REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL1
Annex I  List of goods and greenhouse gases

Annex II

List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)

Annex III

Third countries and territories outside the scope of this Regulation for the purpose of Article 2

Annex IV

Methods for calculating embedded emissions for the purpose of Article 7

Annex V

Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)

Annex VI

111Verification principles and content of verification reports for the purpose of Article 8
content  
Article 1

CHAPTER I
SUBJECT MATTER, SCOPE AND DEFINITIONS
Subject matter

Article 2 Scope
Article 3 Definitions
Article 411

CHAPTER II11
OBLIGATIONS AND RIGHTS OF AUTHORISED CBAM DECLARANTS
Importation of goods

Article 5 Application for authorisation
Article 6 CBAM declaration11
Article 7 Calculation of embedded emissions(installation-specific)11
Article 8 Verification of embedded emissions11
Article 9 Carbon price paid in a third country11
Article 10 Registration of operators and of installations in third countries
Article 11

CHAPTER III
COMPETENT AUTHORITIES
Competent authorities

Article 12 Commission
Article 13 Professional secrecy and disclosure of information
Article 14 CBAM registry
Article 15 Risk analysis11
Article 16 Accounts in the CBAM registry
Article 17 Authorisation
Article 18 Accreditation of verifiers
Article 19 Review of CBAM declarations11
Article 20

CHAPTER IV11
CBAM CERTIFICATES
Sale of CBAM certificates

Article 21 Price of CBAM certificates11
Article 22 Surrender of CBAM certificates11
Article 23 Repurchase of CBAM certificates11
Article 24 Cancellation of CBAM certificates11
Article 25

CHAPTER V11
RULES APPLICABLE TO THE IMPORTATION OF GOODS
Rules applicable to the importation of goods

Article 26

CHAPTER VI11
ENFORCEMENT
Penalties

Article 27 Circumvention11
Article 28

CHAPTER VII
EXERCISE OF THE DELEGATION AND COMMITTEE PROCEDURE
Exercise of the delegation

Article 29

Committee procedure

Article 30

CHAPTER VIII
REPORTING AND REVIEW
Review and reporting by the Commission

Article 31

CHAPTER IX11
COORDINATION WITH FREE ALLOCATION OF ALLOWANCES UNDER THE EU ETS
Free allocation of allowances under the EU ETS and obligation to surrender CBAM certificates

Article 32

CHAPTER X
TRANSITIONAL PROVISIONS
Scope of the transitional period

Article 33 Importation of goods
Article 34 Reporting obligation for certain customs procedures
Article 35 111Reporting obligation(installation-specific)111
Article 36

CHAPTER XI
FINAL PROVISIONS

Entry into force