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General provisions on revocation of the status of authorised CBAM declarant
1. The person whose status of authorised CBAM declarant has been revoked shall comply with the obligation to submit a CBAM declaration in accordance with Article 6 of Regulation (EU) 2023/956, for goods imported prior to the revocation. 2. The person whose status of authorised CBAM declarant has been revoked may reapply for an authorisation at any time, where the obligations in paragraph 1 were fulfilled.
Revocation procedure upon request of the authorised CBAM declarant
1. Where the authorised CBAM declarant requests the revocation of its authorisation it shall indicate the reason and the date as of which the revocation shall take effect (the revocation date). The revocation date cannot predate the submission of the request for revocation. The competent authority shall register the reasons for the revocation request. 2. Where the revocation date referred to in paragraph 1 of this Article falls before or on 31 May of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and(c), of Regulation (EU) 2023/956 and where appropriate, the information referred to in Article 6(2), point (d) of that Regulation, regarding goods imported prior to the revocation date and not otherwise covered by a CBAM declaration. 3. Where the revocation date referred to in paragraph 1 of this Article falls after 31 May of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and, where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported between 1 January of that year and the revocation date. 4. The authorised CBAM declarant requesting the revocation shall file the declaration referred to in paragraph 2 or paragraph 3 within one month from the revocation date referred to in paragraph 1. 5. Where the authorised CBAM declarant is unable to submit the declaration referred to in paragraph 2 or paragraph 3 of this Article, it shall inform the competent authority thereof together with the revocation request referred to in paragraph 1 of this Article. The authorised CBAM declarant shall provide the competent authority, on the revocation date, with the information referred to in Article 6(2), point (a), of Regulation (EU) 2023/956. 6. The competent authority shall establish within one month from the revocation date the CBAM declaration for the imported goods not otherwise covered by a CBAM declaration on the basis of the information received in accordance with paragraph 5, and of the information communicated in accordance with Article 25(3) of Regulation (EU) 2023/956, of the information in its possession, and of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex IV to Regulation (EU) 2023/956. 7. The total number of CBAM certificates calculated on the basis of the information provided in the declaration referred to in paragraphs 2, 3 and 6, shall be surrendered by the authorised CBAM declarant requesting the revocation within 15 calendar days. 8. An authorised CBAM declarant may withdraw the request to revoke its authorisation at any time before the competent authority has decided on the revocation request. 9. The competent authority shall notify the authorised CBAM declarant, the Commission and the other competent authorities of the revocation of the status of authorised CBAM declarant.
Intention to initiate the revocation procedure by the competent authority
1. Where the competent authority intends to revoke an authorisation, it shall assess the conditions and criteria referred to in Article 17(8) of Regulation (EU) 2023/956, and as specified in Articles 9 and 10 of this Regulation. 2. When the competent authority determines whether the authorised CBAM declarant has been involved in a serious or repeated infringements of the obligation to surrender CBAM certificates referred to in Article 22(1) of Regulation (EU) 2023/956 or of the obligation to ensure a sufficient number of CBAM certificates in the CBAM account referred to in Article 22(2) of that Regulation, the competent authority shall consider the following factors: (a) the readiness of the authorised CBAM declarant to comply with the request to surrender the correct amount of CBAM certificates, or to ensure a sufficient amount of CBAM certificates in the CBAM account; (b) the intentional or negligent behaviour of the authorised CBAM declarant; (c) the past behaviour of the authorised CBAM declarant; (d) the level of cooperation of the authorised CBAM declarant to bring the infringement or the repeated behaviour to an end; (e) whether the authorised CBAM declarant has voluntarily taken measures to ensure that similar infringements cannot be committed in the future. 3. The competent authority may request the authorised CBAM declarant to provide additional information, and to provide observations on the information on which the competent authority intends to base its decision to revoke the authorisation before it makes such decision or initiates a consultation procedure pursuant to Article 25. The competent authority shall set a deadline, not exceeding 10 working days, within which the declarant shall provide the requested information or observations.
Decision to revoke the status of authorised CBAM declarant
1. Pursuant to the assessment in accordance with Article 22, and after the authorised CBAM declarant was heard according to Article 27, a revocation decision may be taken by the competent authority. The revocation decision shall be notified without delay in the CBAM registry. 2. Where the revocation decision has been notified before or on 31 May of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported prior to the date of the notification of the decision on revocation and not otherwise covered by a CBAM declaration. 3. Where the revocation decision has been notified after 31 May of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and(c), of Regulation (EU) 2023/956 and, where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported between 1 January of that year and the date of the notification of the decision on revocation. 4. The person holding a revoked authorisation shall file the declaration referred to in paragraph 2 or 3 within one month from the date when the revocation was notified. 5. Where the person holding a revoked authorisation is unable to submit the declaration referred to in paragraph 2 or 3 of this Article, it shall, within one month from the notification of the decision on revocation, inform the competent authority thereof and provide immediately that authority with the information referred to in Article 6(2), point (a), of Regulation (EU) 2023/956. 6. The competent authority shall establish, within one month from the date of the receipt of the information referred to in paragraph 5 of this Article, a CBAM declaration, for the imported goods not otherwise covered by a CBAM declaration, on the basis of the information received in accordance with paragraph 5 of this Article, of the information communicated in accordance with Article 25(3) of Regulation (EU) 2023/956, of the information in its possession, and of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex IV to Regulation (EU) 2023/956. 7. The total number of CBAM certificates calculated on the basis of the information provided in the declaration referred to in paragraphs 2, 3 and 6, shall be surrendered by the person holding a revoked authorisation within 15 calendar days.
Date of effect
1. The revocation of the status of authorised CBAM declarant shall take effect the day following the date on which the decision on the revocation has been notified pursuant to Article 21(9) and Article 23(1) of this Regulation. The notification regarding that decision shall be registered in the CBAM registry and the CBAM declarant shall be deemed notified. 2. The revocation shall have no effect on the validity of the importation of goods, and the related emissions, that took place before the person whose status of authorised CBAM declarant is registered as revoked in the CBAM registry. 3. Where a CBAM authorisation was revoked pursuant to Article 21 or Article 23, the CBAM account shall remain under the status ‘closed’ in accordance with Article 16(4) of Regulation (EU) 2023/956 until the fifth year following the revocation. After that period, the CBAM account shall be permanently closed. 4. A ‘closed’ CBAM account shall be reopened by the competent authority allowing the owner to fulfil the obligation to surrender the correct number of CBAM certificates further to the review of a submitted CBAM declaration in accordance with Article 19(5) of Regulation (EU) 2023/956.
Immediate revocation
1. The competent authority may decide to revoke the status of authorised CBAM declarant in any of the following cases: (a) the conclusions of the reassessment referred to in Article 19 justifies it; (b) the authorised CBAM declarant has ceased its economic activity; (c) the decision granting the authorisation was taken on the basis of incorrect or incomplete information, and the authorised CBAM declarant knew or ought reasonably to have known that the information was incorrect or incomplete. 2. After the authorised CBAM declarant was heard in accordance with Article 27, the competent authority may notify the authorised CBAM declarant in the CBAM registry of the immediate revocation of the status of authorised CBAM declarant and the reasons for that without delay. 3. The notification referred to in paragraph 2 shall contain the requirements pursuant to Article 23, paragraphs (2) to (7). 4. Where the competent authority has decided on the immediate revocation of the status of authorised CBAM declarant, it shall change the authorisation status to ‘revoked’.
Consultation procedure for revocation
1. The competent authority shall initiate the consultation procedure involving consulted parties in electronic format in the CBAM registry and indicate the intent to revoke the status of authorised CBAM declarant and shall require, for its decision, additional information on the criteria set out in Article 17(2) of Regulation (EU) 2023/956. 2. Where any of the consulted parties considers that the authorised CBAM declarant does not fulfil one or more of the conditions and criteria required for the authorisation, which would justify revocation under Article 17(8) of Regulation (EU) 2023/956, it shall notify the competent authority having launched the consultation procedure, of its position, duly documented and justified. 3. The competent authority may require additional information and documentation from the consulted parties where the competent authority considers it necessary in order to reach a decision of revocation. 4. The competent authority shall determine a deadline for the consultation procedure, which shall not exceed 15 working days starting from the date of communication by that competent authority of the conditions and criteria which consulted parties need to examine. The competent authority may determine a shorter deadline where the seriousness of the actions of the authorised CBAM declarants justifies it. 5. Where the consulted parties do not respond within the deadline established for the consultation procedure, the conditions and criteria for which the consultation procedure took place shall be deemed to be fulfilled.
Right to be heard for revocation and appeal
1. The competent authority shall give the authorised CBAM declarant the possibility to be heard before revoking the status of authorised CBAM declarant. 2. In its communication to the authorised CBAM declarant, the competent authority shall include: (a) the reference to the documents and information on which the competent authority intends to base its decision; (b) the time limit, which shall not exceed 15 working days, within which the authorised CBAM declarant can submit observations; (c) where applicable, the time limit, which shall not exceed 5 working days, within which the authorised CBAM declarant subject to the immediate revocation referred to in Article 25, can submit observations. 3. Where the authorised CBAM declarant expresses a point of view before the expiry of the time limit referred to in paragraph 2, point (b) or point (c), the competent authority may proceed with the final decision making, taking into account the observations where applicable, unless the person concerned simultaneously expresses the intention to further submit observations within the period prescribed. 4. Where the competent authority revokes the status of an authorised CBAM declarant, and the right to appeal is exercised, the competent authority shall inform of such appeal and register the conclusions of the appeal proceedings in the CBAM registry. 5. The appeal referred to in paragraph 4 shall not suspend the revocation decision.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.