in force 2025-10-20 MODIFIED+259 −4§
Amended by Regulation (EU) 2025/2083 32025R2083
applies from: unknown (the text changed beyond its dates, so no date that moved can be read as the application date)
dates added to the text: 2027-11-01
The provision is now split into three numbered paragraphs, and the annual cancellation date the Commission applies has changed from 1 July to 1 November.
A new paragraph 2 has been added stating that, by way of derogation from paragraph 1, on 1 November 2027 the Commission shall cancel any CBAM certificates purchased in respect of the embedded emissions for the year 2026, with cancellation again without compensation.
The former second paragraph on suspending cancellation during a pending dispute is unchanged in wording but is now numbered as paragraph 3.
Cited: Art. 24, v1 · Art. 24, v2
text before / after
32023R0956 → 02023R0956-20251020
Article 24
Cancellation of CBAM certificates
1. On 1 July November of each year, the Commission shall cancel any CBAM certificates that were purchased during the year before the previous calendar year and that remained in the account of an authorised CBAM declarant in the CBAM registry. Those CBAM certificates shall be cancelled without any compensation.
2. By way of derogation from paragraph 1, on 1 November 2027, the Commission shall cancel any CBAM certificates purchased in respect of the embedded emissions for the year 2026. Those CBAM certificates shall be cancelled without any compensation.
3. Where the number of CBAM certificates to be surrendered is contested in a pending dispute in a Member State, the Commission shall suspend the cancellation of the CBAM certificates to the extent corresponding to the disputed amount. The competent authority of the Member State where the authorised CBAM declarant is established shall communicate without delay any relevant information to the Commission.