1.   Each importer or, in the situations covered by Article 32, the indirect customs representative, having imported goods during a given quarter of a calendar year shall, for that quarter, submit a report (‘CBAM report’) containing information on the goods imported during that quarter, to the Commission, no later than one month after the end of that quarter.
每個進口商或在第 32 條涵蓋的情況下,進口的間接海關代表，應在日曆年的特定季度進口貨物,於該季度結束後一個月內向委員會提交該季度的包含貨物信息的報告（“CBAM 報告”） 。

2.   The CBAM report shall include the following information:
CBAM 報告應包括以下信息

(a)	the total quantity of each type of goods, expressed in megawatt-hours for electricity and in tonnes for other goods, specified for each installation producing the goods in the country of origin; 原產國每個生產該貨物的裝置所指定的各類貨物的總量，以兆瓦時表示，其他貨物以噸表示；

(b)

the actual total embedded emissions, 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 the method set out in Annex IV; 實際總隱含排放量，以每兆瓦時電力的二氧化碳當量排放量噸數表示，或對於其他貨物，以每噸各類貨物的二氧化碳當量排放量噸數表示，按照Annex IV規定的方法計算；

(c)	the total indirect emissions calculated in accordance with the implementing act referred to in paragraph 7; 根據第7款所述實施法計算的間接排放總量；

(d)	the carbon price due in a country of origin for the embedded emissions in the imported goods, taking into account any rebate or other form of compensation available. 原產國針對進口貨物中的內含排放量應繳納的碳價，並考慮到任何可用的回扣或其他形式的補償。

3.   The Commission shall periodically communicate to the relevant competent authorities a list of those importers or indirect customs representatives established in the Member State, including the corresponding justifications, which it has reasons to believe have failed to comply with the obligation to submit a CBAM report in accordance with paragraph 1.
委員會應定期向相關主管當局通報在成員國設立的進口商或間接海關代表的名單，包括其有理由認為未履行根據第 1 款提交CBAM報告義務的相應理由。

4.   Where the Commission considers that a CBAM report is incomplete or incorrect, it shall communicate to the competent authority of the Member State where the importer is established or, in the situations covered by Article 32, the indirect customs representative is established, the additional information it considers necessary to complete or correct that report. Such information shall be provided for indicative purposes and without prejudice to the definitive appreciation by that competent authority. That competent authority shall initiate the correction procedure and notify the importer or, in the situations covered by Article 32, the indirect customs representative of the additional information necessary to correct that report. Where appropriate, that importer or that indirect customs representative shall submit a corrected report to the competent authority concerned and to the Commission.
如果委員會認為 CBAM 報告不完整或不正確，則應向進口商所在成員國的主管當局通報，或者在第 32 條涵蓋的情況下，設立間接海關代表的成員國的主管當局，附加的 它認為完成或更正該報告所必需的信息。 此類信息應僅供參考，且不影響主管當局的最終評估。 該主管當局應啟動更正程序，並通知進口商或在第 32 條涵蓋的情況下，通知間接海關代表更正該報告所需的附加信息。 在適當的情況下，進口商或間接海關代表應向有關主管當局和委員會提交更正的報告。

5.   Where the competent authority of the Member State referred to in paragraph 4 of this Article initiates a correction procedure, including in consideration of information received in accordance with paragraph 4 of this Article, and determines that the importer or, where applicable in accordance with Article 32, the indirect customs representative has not taken the necessary steps to correct the CBAM report, or where the competent authority concerned determines, including in consideration of information received in accordance with paragraph 3 of this Article, that the importer or, where applicable in accordance with Article 32, the indirect customs representative has failed to comply with the obligation to submit a CBAM report in accordance with paragraph 1 of this Article, that competent authority shall impose an effective, proportionate and dissuasive penalty on the importer or, where applicable in accordance with Article 32, the indirect customs representative. To that end, the competent authority shall notify the importer or, where applicable in accordance with Article 32, the indirect customs representative and inform the Commission, of the following:
本條第 4 款所指的成員國主管當局啟動糾正程序，包括考慮根據本條第 4 款收到的信息，並確定進口商或（如適用）根據 第 32 條，間接海關代表未採取必要措施糾正 CBAM 報告，或者有關主管當局（包括考慮根據本條第 3 款收到的信息）確定進口商或（如適用） 根據第 32 條，間接海關代表未能履行根據本條第 1 款提交 CBAM 報告的義務，主管當局應對進口商處以有效、相稱和勸阻性處罰，或在適用的情況下 根據第三十二條，間接海關代表。 為此，主管當局應通知進口商或（根據第 32 條適用）間接海關代表，並向委員會通報以下信息：

(a)

the conclusion, and reasons for that conclusion, that the importer or, where applicable in accordance with Article 32, the indirect customs representative has failed to comply with the obligation of submitting a report for a given quarter or to take the necessary steps to correct the report; 進口商或根據第 32 條適用的情況下，間接海關代表未能履行提交特定季度報告或採取必要措施糾正的義務的結論以及該結論的理由 報告;

(b)	the amount of the penalty imposed on the importer or, where applicable in accordance with Article 32, the indirect customs representative; 對進口商或根據第 32 條適用的間接海關代表處以的罰款金額；

(c)	the date from which the penalty is due; 處罰到期的日期；

(d)	the action that the importer or, where applicable in accordance with Article 32, the indirect customs representative is to take to pay the penalty; and 進口商或間接海關代表（根據第 32 條適用）為支付罰款而採取的行動； 和

(e)	the right of the importer or, where applicable in accordance with Article 32, the indirect customs representative to appeal.  進口商或間接海關代表（根據第 32 條適用）提出上訴的權利。

6.   Where the competent authority, after receiving the information from the Commission under this Article, decides not to take any action, the competent authority shall inform the Commission accordingly. 
     如果主管當局在收到委員會根據本條提供的信息後決定不採取任何行動，則主管當局應相應通知委員會。

7.   The Commission is empowered to adopt implementing acts concerning:
委員會有權通過以下方面的實施法案：

(a)

the information to be reported, the means and format for that reporting, including detailed information per country of origin and type of goods to support the totals referred to in paragraph 2, points (a), (b) and (c), and examples of any relevant rebate or other form of compensation available as referred to in paragraph 2, point (d); 要報告的信息、報告的方式和格式，包括支持第 2 段 (a)、(b) 和 (c) 點中提到的總額的每個原產國和貨物類型的詳細信息以及示例 第 2 段 (d) 點中提到的任何相關回扣或其他形式的補償；

(b)	the indicative range of penalties to be imposed pursuant to paragraph 5 and the criteria to take into account for determining the actual amount, including the gravity and duration of the failure to report; 根據第 5 款實施的處罰的指示性範圍以及確定實際金額時考慮的標準，包括未報告的嚴重性和持續時間；

(c)	detailed rules on the conversion of the yearly average carbon price due referred to in paragraph 2, point (d), expressed in foreign currency into euro at the yearly average exchange rate; 關於將第 2 款 (d) 點中提到的年平均碳價格按年平均匯率將外幣換算成歐元的詳細規則；

(d)

detailed rules on the elements of the calculation methods set out in Annex IV, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and their respective application to individual goods as well as laying down methods to ensure the reliability of data, including the level of detail; and 附件四中列出的計算方法要素的詳細規則，包括確定生產過程的系統邊界、排放因子、實際排放量的特定裝置值及其對個別商品的各自應用，以及確保可靠性的方法 數據，包括詳細程度； 和

(e)

the means and format for the reporting requirements for indirect emissions in imported goods; that format shall include the quantity of electricity used for the production of the goods listed in Annex I, as well as the country of origin, generation source and emission factors related to that electricity. 進口貨物間接排放報告要求的方式和格式； 該格式應包括用於生產附件一所列貨物的電量，以及與該電量相關的原產國、發電來源和排放因子。

Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation. They shall apply for goods imported during the transitional period referred to in Article 32 of this Regulation and shall build upon existing legislation for installations that fall within the scope of Directive 2003/87/EC.
實施辦法應當按照本條例第二十九條第二款規定的審查程序予以通過。 它們應適用於本條例第 32 條所述過渡期內進口的貨物，並應以屬於 2003/87/EC 指令範圍內的設施的現有立法為基礎。