PART/  01

本期文章将对欧盟碳关税CBAM过渡期实施细则正文第十条至第十五条作出评注与解读。

PART/  02

COMMISSION IMPLEMENTING REGULATION (EU) …/...

of 17.8.2023

欧盟委员会实施条例（欧盟）

2023年8月17日

laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period

根据欧洲议会和欧盟理事会的第（EU）2023/956号条例制定的有关过渡期内碳边界调整机制报告义务的规则

(Text with EEA relevance)

（欧洲经济区相关的文本）

Article 10 CBAM Transitional Registry

第10条 碳边界调节机制过渡登记处

【英文内容】

1. The CBAM Transitional Registry shall be a standardised and secure electronic database containing common data elements for reporting during the transitional period, and for providing access, case handling and confidentiality.

2. The CBAM Transitional Registry shall enable communication, checks and information exchange between the Commission, the competent authorities, customs authorities, and reporting declarants in accordance with Chapter V.

【中文翻译】

1、碳边界调节机制过渡登记处应是一个标准化和安全的电子数据库，其中载有在过渡期间报告和提供查阅、案件处理和保密的共同数据要素。

2、根据第五章规定，碳边界调节机制过渡登记处应使委员会、主管当局、海关当局和申报的报告申报人相互之间能够进行沟通、检查和信息交换。

【解读】

本条规定阐明了碳边界调节机制过渡登记处的属性、内容和预设功能。简言之，碳边界调节机制过渡登记处是一个用于碳关税管理主体、被管理主体相互进行数据展现和信息交换的电子数据库，它也为过渡期结束后建构碳关税的数据化监管系统奠定了基础。

Article 11 Checks of CBAM reports and use of information by the Commission

第11条 委员会对碳边界调节机制报告的检查和信息应用

【英文内容】

1. The Commission may check CBAM reports to assess compliance with the reporting obligations of reporting declarants within the transitional period and until three months after the last CBAM report should have been submitted.

2. The Commission shall use the CBAM Transitional Registry, and the information contained in that Registry to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956.

【中文翻译】

1、委员会可检查碳边界调节机制报告，以评估报告申报人在过渡期内以及在应提交上次碳边界调节机制报告后三个月内遵守报告义务的情况。

2、委员会应当使用碳边界调节机制过渡登记处及其中包含的信息来执行本条例和第2023/956号条例（欧盟）规定的任务。

【解读】

本条规定强调了欧盟委员会在实施碳边界调节机制进程中的主导地位和关键职责，其表现有二。其一，欧盟委员会可以通过检查碳边界调节机制报告的方式，评估报告申报人的义务履行情况，从而确保碳边界调节机制的实践效果。其二，欧盟委员会在履行特定职责任务过程中也应将碳边界调节机制过渡登记处及其中包含的信息作为重要履责依据和依托。

Article 12 Indicative assessment by the Commission

第12条 委员会的指示性评估

【英文内容】

1. For indicative purposes, the Commission shall communicate to the Member States a list of reporting declarants established in the Member State for which the Commission has reasons to believe they have failed to comply with the obligation to submit a CBAM report.

2. Where the Commission considers that a CBAM report does not contain all the information required in Articles 3 to 7 or considers a report incomplete or incorrect in accordance with Article 13, the Commission shall communicate the indicative assessment regarding that CBAM report to the competent authority in the Member State where the reporting declarant is established.

【中文翻译】

1、为了指示性目的，委员会应向成员国通报一份关于在成员国设立的委员会有理由相信其未履行提交碳边界调节机制报告义务的报告申报人的名单。

2、如果欧盟委员会认为一份碳边界调节机制报告不包含第3条至第7条所要求的所有信息，或者认为，依据第13条规定，一份报告是不完整或不正确的，那么委员会应当将关于该碳边界调节机制报告的指示性评估通知报告申报人所设立的成员国的主管当局。

【解读】

本条规定了欧盟委员会与欧盟成员国主管当局在实施碳边界调节机制层面的协调机制。欧盟委员会可以向成员国主管当局通报未履行提交报告义务的报告申报人的名单，从而督促成员国主管当局处理这类违法违规行为，确保碳边界调节机制施行效果的全面性和施行力度的同等性。欧盟委员会还可以向成员国主管当局通知具有内容瑕疵的碳边界调节机制报告情况，从而在成员国层面强化碳边界调节机制的施行强度，增强各成员国中报告申报人的碳关税申报合规意识、能力。

Article 13 Incomplete or incorrect CBAM reports

第13条 不完整或不正确的碳边界调节机制报告

【英文内容】

1. A CBAM report shall be considered incomplete where the reporting declarant has failed to report in accordance with Annex I of this Regulation.

2. A CBAM report shall be considered incorrect in any of the following cases: (a) the data or information in the submitted report do not comply with the requirements laid down in Articles 3 to 7 and Annex III of this Regulation; (b) the reporting declarant has submitted wrongful data and information; (c) where the reporting declarant does not provide an adequate justification for the use of reporting rules other than those listed in Annex III of this Regulation.

【中文翻译】

1、如果报告申报人未按照本条例附件I的规定进行报告，那么碳边界调节机制报告应当被视为不完整。

2、在下列情形下，碳边界调节机制报告应当被视为不正确：

（a）提交的报告中的数据或信息不符合本条例第3条至第7条和附件III规定的要求；

（b）报告申报人提交了错误的数据和信息；

（c）报告申报人没有为使用本条例附件III所列以外的报告规则提供充分的理由。

【解读】

本条规定阐明了关于碳边界调节机制报告不完整性与不正确性的认定标准，它不仅对报告申报人及其所代表的欧盟境外企业具有重要的示范指示意义，而且可以避免欧盟碳关税监管机关滥用监管权限。为了避免碳边界调节机制报告具有不完整性或不正确性，欧盟境外企业应当对自身的生产流程、原材料采购模式、能源使用类型、原产地等方面进行详细的调查和核实，以获取有关原材料、能源、产品的直接、间接或实际嵌入碳排放情况的全面、准确信息。这些信息不仅可以帮助欧盟境外企业及报告申报人提交完整和准确的碳边界调节机制报告，而且能够帮助欧盟境外企业识别和消解自身的碳排放问题。

Article 14 Assessment of CBAM reports and use of information by the competent authorities

第14条 主管当局对碳边界调节机制报告的评估与信息应用

【英文内容】

1. The competent authority of the Member State of establishment of the reporting declarant shall initiate the review and assess the data, information, list of reporting declarants communicated by the Commission and indicative assessment as referred to in Article 12 within three months from the communication of that list or indicative assessment.

2. The competent authorities shall use the CBAM Transitional Registry, and the information contained in that Registry, to perform the tasks laid down in this Regulation and Regulation (EU) 2023/956.

3. Within the transitional period or thereafter, the competent authorities may initiate the correction procedure regarding any of the following: (a) incomplete or incorrect CBAM reports; (b) failure to submit a CBAM report.

4. Where the competent authority initiates the correction procedure, the reporting declarant shall be notified that the report is under review, and that additional information is required. The request for additional information by the competent authority shall include the information required in Articles 3 to 7. The reporting declarant shall submit the additional information through the CBAM Transitional Registry.

5. The competent authority, or any other authority appointed by the competent authroity, shall grant the authorisation to access the CBAM Transitional Registry and manage the registration at national level taking into consideration the EORI number in accordance with the technical arrangement set out in Article 20.

【中文翻译】

1、报告申报人予以设立的成员国的主管当局应当在委员会通告关于报告申报人的名单或第12条所述的指示性评估后的三个月内，启动审查程序和评估委员会通报的数据、信息、关于报告申报人的名单和前述指示性评估。

2、主管当局应当使用碳边界调节机制过渡登记处及其中包含的信息来执行本条例和第2023/956号条例（欧盟）规定的任务。

3、有下列情形之一的，主管当局可以在过渡期内或其后启动纠正程序：

（a） 碳边界调节机制报告是不完整或不正确的；

（b）未提交碳边界调节机制报告。

4、当主管当局启动纠正程序时，应当通知报告申报人报告正在审查中，并要求提供补充信息。主管当局要求提供的补充信息应当包括第3条至第7条所要求的信息。报告申报人应当通过碳边界调节机制过渡期登记处提交补充信息。

5、主管当局，或由主管当局指定的任何其他当局，应当根据第20条规定的技术安排，配置访问碳边界调节机制过渡期登记处的权限，并应当在考虑EORI编号情形下管理国家层面的登记事宜。

【解读】

本条规定明确厘定了欧盟成员国的主管当局对于碳边界调节机制报告及相关资料的审查、评估、监管职责。在欧盟监管当局通告关于报告申报人的名单或第12条所述的指示性评估后，对于碳边界调节机制报告及相关资料的监管职责被移转到欧盟成员国的主管当局。欧盟成员国的主管当局应当依据法定程序纠正涉及碳边界调节机制报告的内容瑕疵或行为瑕疵，并在成员国层面管理碳边界调节机制过渡期登记处的登记事宜，从而减轻欧盟监管当局的监管负担，并确保碳边界调节机制在欧盟成员国层面获得落地实施效果。

Article 15 Confidentiality

第15条 保密性

【英文内容】

1.All decisions of the competent authorities and information acquired by the competent authority in the course of performing its duty related to reporting under this Regulation, which is confidential, or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. By way of derogation from the first subparagraph, such information may be disclosed without permission where this Regulation provides for it and where the competent authority is obliged or authorised to disclose it by virtue of Union or national law.

2.Competent authorities may communicate confidential information referred to in paragraph 1 to customs authorities of the Union.

3.Any disclosure or communication of information as referred to in paragraphs 1 and 2 shall be made in compliance with applicable data protection provisions.

【中文翻译】

1、主管当局在履行本条例规定的报告职责过程中所作出的所有决定和获得的信息，属于保密性质的，或者在保密基础上提供的，应当属于专业保密义务的保护对象。未经提供信息的人或机构的明示许可，主管当局不得披露上述信息。作为本款第1分款的例外规定，在本条例规定的情况下，并且主管当局根据欧盟或国家法具有义务或获得授权披露的情况下，此类信息可以未经许可被披露。

2、主管当局可将第1款所述的机密信息通报本联盟的海关当局。

3、 第1款和第2款所述的任何的信息披露或通告，均应遵守适用的数据保护规定。

【解读】

本条规定是关于碳关税数据保密性的规定。它从全链条、全场景视角明确了主管当局保护数据的义务与责任，也确立了主管当局得以披露或通告相关数据的“安全港”标准。鉴于近年来欧盟颁布以《通用数据保护条例》为代表的众多数据保护法律法规，本条第3款也确立了数据保护规定对于碳关税数据（信息）披露或通告行为的约束效力。