1.   An authorised CBAM declarant who fails to surrender, by 31 May of each year, the number of CBAM certificates that corresponds to the emissions embedded in goods imported during the preceding calendar year shall be held liable for the payment of a penalty. Such a penalty shall be identical to the excess emissions penalty set out in Article 16(3) of Directive 2003/87/EC and increased pursuant to Article 16(4) of that Directive, applicable in the year of importation of the goods. Such a penalty shall apply for each CBAM certificate that the authorised CBAM declarant has not surrendered.經授權的CBAM申報人如未在每年5月31日前交回與上一年度進口貨物所含排放量相對應的CBAM證書數量，則應承擔罰款責任。該罰款金額與2003/87/EC號指令第16條第3款規定的超額排放罰款相同，並根據該指令第16條第4款的規定增加，適用於貨物進口年度。對於經授權的CBAM申報人未交回的每張CBAM證書，均應處以罰款。

2.   Where a person other than an authorised CBAM declarant introduces goods into the customs territory of the Union without complying with the obligations under this Regulation, that person shall be held liable for the payment of a penalty. Such a penalty shall be effective, proportionate and dissuasive and shall, depending in particular on the duration, gravity, scope, intentional nature and repetition of such non-compliance and the level of cooperation of the person with the competent authority, be an amount from three to five times the penalty referred to in paragraph 1, applicable in the year of introduction of the goods, for each CBAM certificate that the person has not surrendered.除經授權的CBAM申報人外，任何其他人員如未履行本條例規定的義務而將貨物引入歐盟關境，則應承擔罰款責任。此類處罰應有效、相稱且具有威懾力，尤其應根據違規行為的持續時間、嚴重程度、範圍、故意性質和重複次數，以及相關人員與主管機關的合作程度，對每份未交回的CBAM證書處以相當於第1款所述罰款金額三至五倍的罰款，該罰款適用於引進當年。

3.   The payment of the penalty shall not release the authorised CBAM declarant from the obligation to surrender the outstanding number of CBAM certificates in a given year.繳納罰款並不免除獲授權的CBAM申報人交回當年所有未交回的CBAM證書的義務。

4.   If the competent authority determines, including in light of the preliminary calculations made by the Commission in accordance with Article 19, that an authorised CBAM declarant has failed to comply with the obligation to surrender CBAM certificates as set out in paragraph 1 of this Article, or that a person has introduced goods into the customs territory of the Union without complying with the obligations under this Regulation as set out in paragraph 2 of this Article, the competent authority shall impose the penalty pursuant to paragraph 1 or 2 of this Article, as applicable. To that end, the competent authority shall notify the authorised CBAM declarant or, where paragraph 2 of this Article applies, the person:若主管機關（包括依委員會依據第19條所作的初步計算）認定，經授權的CBAM申報人未履行本條第1款規定的交回CBAM證書的義務，或認定某人未履行本條例第2款規定的義務而將貨物引入歐盟關境，則主管機關應依適用情況，依據本條第1款或第2款處罰。為此，主管機關應通知經授權的CBAM申報人，或者，如適用本條第2款，則通知相關人員：

(a)	that the competent authority has concluded that the authorised CBAM declarant or the person referred to in paragraph 2 of this Article failed to comply with the obligations under this Regulation;主管機關已認定經授權的CBAM申報人或本條第2款所述人員未履行本條例規定的義務；

(b)	of the reasons for its conclusion;其認定理由；

(c)	of the amount of the penalty imposed on the authorised CBAM declarant or on the person referred to in paragraph 2 of this Article;對獲授權的CBAM申報人或本條第2款所述人員處以的罰款金額；

(d)	of the date from which the penalty is due;罰款到期日；

(e)	of the action that the authorised CBAM declarant or the person referred to in paragraph 2 of this Article is to take to pay the penalty; and獲授權的CBAM申報人或本條第2款所述人員應採取的繳納罰款的措施；以及

(f)	of the right of the authorised CBAM declarant or of the person referred to in paragraph 2 of this Article to appeal.獲授權的CBAM申報人或本條第2款所述人員的上訴權。

5.   Where the penalty has not been paid by the due date referred to in paragraph 4, point (d), the competent authority shall secure payment of that penalty by all means available to it under the national law of the Member State concerned. 如罰款未在第4款(d)項所述到期日繳納，主管機關應依有關成員國的國內法採取一切可行的措施確保罰款的繳納。

6.   Member States shall communicate the decisions on penalties referred to in paragraphs 1 and 2 to the Commission and shall register the final payment referred to in paragraph 5 in the CBAM registry.會員國應將第1款及第2款所述的罰款決定通知委員會，並將第5款所述的最終付款登記在CBAM登記簿中。