1.   An authorised CBAM declarant may claim in the CBAM declaration a reduction in the number of CBAM certificates to be surrendered in order to take into account the carbon price paid in the country of origin for the declared embedded emissions. The reduction may be claimed only if the carbon price has been effectively paid in the country of origin. In such a case, any rebate or other form of compensation available in that country that would have resulted in a reduction of that carbon price shall be taken into account.經授權的CBAM申報人可在CBAM申報中申請減少需交回的CBAM證書數量，以考慮已在原產國就申報的隱含排放支付的碳價。只有在原產國已實際支付碳價的情況下，方可申請減少。在此情況下，應考慮該國提供的任何可降低碳價的退稅或其他形式的補償。

2.   The authorised CBAM declarant shall keep records of the documentation required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods that has been effectively paid as referred to in paragraph 1. The authorised CBAM declarant shall in particular keep evidence related to any rebate or other form of compensation available, in particular the references to the relevant legislation of that country. The information contained in that documentation shall be certified by a person that is independent from the authorised CBAM declarant and from the authorities of the country of origin. The name and contact information of that independent person shall appear on the documentation. The authorised CBAM declarant shall also keep evidence of the actual payment of the carbon price.經授權的CBAM申報人應保存相關文件記錄，以證明已申報的隱含排放已在貨物原產國支付了碳價，如第1款所述。經授權的CBAM申報人特別應保存與任何可獲得的退稅或其他形式的補償相關的證據，特別是該國相關法律的參考資料。該文件中所載資料應由獨立於授權的碳排放交易申報人及原產國主管機關的人員進行認證。該獨立人員的姓名及聯絡方式應載於文件中。授權的碳排放交易申報人也應保留實際支付碳價款的憑證。

3.   The authorised CBAM declarant shall keep the records referred to in paragraph 2 until the end of the fourth year after the year during which the CBAM declaration has been or should have been submitted.授權的碳排放交易申報人應將第2款所述記錄保存至碳排放交易申報提交或應提交之年度後的第四年年底。

4.   The Commission is empowered to adopt implementing acts concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 into a corresponding reduction of the number of CBAM certificates to be surrendered, including the conversion of the carbon price effectively paid in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s independence. 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，將根據第1款實際支付的年度平均碳價轉換為相應減少的待交回的CBAM證書數量，包括將以外幣實際支付的碳價按年度平均匯率折算成歐元，提供實際支付碳價所需的證據，提供本條第1款所述的任何相關回扣或其他形式的補償示例，明確根據本這些實施細則應依第29條第2款所述的審查程序制定。