REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL1

ANNEX V

Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
出於第 7 條第(5)款的目的，對用於計算內含排放量的信息的簿記要求

1.   MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR IMPORTED GOODS:
授權 CBAM 進口貨物報關員應保存的最低數據：

1.

Data identifying the authorised CBAM declarant:
識別授權 CBAM 聲明人的數據：

(a)

name;

(b)

CBAM account number.

2.

Data on imported goods:進口貨物數據：

(a)

type and quantity of each type of goods;各類貨物的種類和數量；

(b)

country of origin;原產地;

(c)

actual emissions or default values.實際排放量或默認值。

2.   MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR EMBEDDED EMISSIONS IN IMPORTED GOODS THAT ARE DETERMINED BASED ON ACTUAL EMISSIONS
授權 CBAM 申報人應保存根據實際排放確定的進口貨物內含排放的最低數據

For each type of imported goods where embedded emissions are determined based on actual emissions, the following additional data shall be kept:
對於根據實際排放量確定內含排放量的各類進口貨物，應保存以下附加數據：

(a)

identification of the installation where the goods were produced;
生產貨物的裝置的標識；

(b)

contact information of the operator of the installation where the goods were produced;
生產貨物的設施運營商的聯繫信息；

(c)

the verification reports as set out in Annex VI;
附件六所列核查報告；

(d)

the specific embedded emissions of the goods.
貨物的特定嵌入排放量。