Article 6
CBAM declaration
1. By 31 May of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.每年5月31日之前，以及2027年首次申報2026年，每位獲得授權的CBAM申報人均應使用第14條所述的CBAM登記系統提交上一年度的CBAM申報。
2. The CBAM declaration shall contain the following information:CBAM申報應包含以下資訊：
(a) |
the total quantity of each type of goods imported during the preceding calendar year, expressed in megawatt-hours for electricity and in tonnes for other goods;上一年度進口各類貨物的總量，電力以兆瓦時（MWh）表示，其他貨物以噸（t）表示； |
(b) |
the total embedded emissions in the goods referred to in point (a) of this paragraph, expressed in tonnes of CO2e emissions per megawatt-hour of electricity or, for other goods, in tonnes of CO2e emissions per tonne of each type of goods, calculated in accordance with Article 7 and verified in accordance with Article 8;本款(a)項所述貨物的總隱含排放量，以每兆瓦時電力二氧化碳當量（CO2e）排放量（噸）表示，其他貨物則以每噸各類貨物二氧化碳當量排放量（噸）表示，並根據第7條計算，根據第8條核實； |
(c) |
the total number of CBAM certificates to be surrendered, corresponding to the total embedded emissions referred to in point (b) of this paragraph after the reduction that is due on the account of the carbon price paid in a country of origin in accordance with Article 9 and the adjustment necessary to reflect the extent to which EU ETS allowances are allocated free of charge in accordance with Article 31;待交回的CBAM證書總數，對應於本款(b)項所述的總隱含排放量，該排放量已根據第9條規定在原產國支付的碳價進行減量，並根據第31條規定對歐盟排放交易體系(EU ETS)配額的免費分配情況進行必要的調整； |
(d) |
copies of verification reports, issued by accredited verifiers, under Article 8 and Annex VI.由經認可的核查機構依據第8條及附件六所發出的核查報告副本。 |
3. Where processed products resulting from an inward processing procedure as referred to in Article 256 of Regulation (EU) No 952/2013 are imported, the authorised CBAM declarant shall report in the CBAM declaration the emissions embedded in the goods that were placed under the inward processing procedure and resulted in the imported processed products, even where the processed products are not goods listed in Annex I to this Regulation. This paragraph shall also apply where the processed products resulting from the inward processing procedure are returned goods as referred to in Article 205 of Regulation (EU) No 952/2013.若進口的是根據(EU) No 952/2013號條例第256條所述的進口加工程序產生的加工產品，則經授權的CBAM申報人應在CBAM申報中報告經進口加工程序處理的貨物中隱含的排放量，即使這些加工產品並非本條例附件一所列貨物。本款亦適用於依(EU) No 952/2013號條例第205條規定，由進口加工程序產生的加工產品為退貨的情況。
4. Where the imported goods listed in Annex I to this Regulation are processed products resulting from an outward processing procedure as referred to in Article 259 of Regulation (EU) No 952/2013, the authorised CBAM declarant shall report in the CBAM declaration only the emissions of the processing operation undertaken outside the customs territory of the Union.如本條例附件一所列進口貨物為根據(EU) No 952/2013號條例第259條規定，由出口加工程序產生的加工產品，則經授權的CBAM申報人應僅在CBAM申報中報告在歐盟關境以外進行的加工操作的排放量。
5. Where the imported goods are returned goods as referred to in Article 203 of Regulation (EU) No 952/2013, the authorised CBAM declarant shall report separately, in the CBAM declaration, ‘zero’ for the total embedded emissions corresponding to those goods. 如進口貨物為依據(EU) No 952/2013號條例第203條規定，由進口加工申報人應在CBAM申報中單獨報告與該等貨物對應的總隱含排放量為「零」。
6. The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each installation and country of origin and type of goods to be reported which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions and carbon price paid, the procedure for submitting the CBAM declaration via the CBAM registry, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) 委員會獲授權制定實施細則，內容包括CBAM聲明的標準格式，其中應包含支持本條第2款所述總量的每個設施、原產國和待報告貨物類型的詳細信息，特別是關於隱含排放量和已支付的碳價、通過CBAM註冊系統提交CBAM聲明的程序，以及根據第22條證書1款，規定交回本條第1款規定的提交這些實施細則應依第29條第2款所述的審查程序制定