1.   By 31 May of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender. The Commission shall remove surrendered CBAM certificates from the CBAM registry. The authorised CBAM declarant shall ensure that the required number of CBAM certificates is available on its account in the CBAM registry.

1. 每年 5 月 31 日之前，以及 2027 年和 2026 年首次，授權 CBAM 申報人應透過 CBAM 登記處提交與根據第 6 條第 2 款申報的嵌入排放相對應的 CBAM 證書數量。 c) 點，並依第8 條核實，適用於移交前的日曆年。委員會應從 CBAM 登記處刪除已交出的 CBAM 證書。授權的 CBAM 聲明者應確保其在 CBAM 註冊表中的帳戶上有所需數量的 CBAM 憑證。

2.   The authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 80 % of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex IV, in all goods it has imported since the beginning of the calendar year.

2. 授權的 CBAM 聲明人應確保每季末其 CBAM 註冊帳戶中的 CBAM 證書數量至少對應於按照規定方法參考預設值確定的嵌入排放量的 80%列在附件四中，包含自年初以來進口的所有貨物。

3.   Where the Commission finds that the number of CBAM certificates in the account of an authorised CBAM declarant does not comply with the obligations pursuant to paragraph 2, it shall inform, via the CBAM registry, the competent authority of the Member State where the authorised CBAM declarant is established.

3. 若委員會發現授權 CBAM 申報人帳戶中的 CBAM 證書數量不符合第 2 款規定的義務，則應透過 CBAM 登記處通知授權 CBAM 申報人所在成員國的主管機關。

The competent authority shall notify the authorised CBAM declarant of the need to ensure a sufficient number of CBAM certificates in its account within one month of such notification.

主管機關應在通知後一個月內通知授權的 CBAM 申報人，確保其帳戶中有足夠數量的 CBAM 證書。

The competent authority shall register the notification to, and the response from, the authorised CBAM declarant in the CBAM registry.