Art. 25a

inserted text (02023R0956-20251020)

Article 25a
Monitoring and enforcement of the single mass-based threshold
1. The Commission shall monitor the imports of goods for the purpose of monitoring the compliance with the single mass-based threshold.
The competent authorities of the Member State where the importer is established may also monitor the compliance with the single mass-based threshold.
The Commission shall periodically and automatically exchange with competent authorities the information necessary for the monitoring of importers via the CBAM registry. Such information shall include a list of importers that exceed 90 % of the single mass-based threshold.
2. Where the Commission considers, based on a preliminary assessment and the information that the customs authorities have communicated to the Commission pursuant to Article 25(2), that an importer has exceeded the single mass-based threshold, it shall communicate that information as well as the basis for its preliminary assessment to the competent authority of the Member State where the importer is established.
The competent authority may request that the importer or the Commission provides documentary evidence necessary to assess whether the importer has exceeded the single mass-based threshold. Where the documentary evidence is insufficient to assess whether the importer has exceeded that threshold, the competent authorities may request additional documentary evidence from the customs authorities if such evidence is available.
3. Where the competent authority concludes that an importer that is not an authorised CBAM declarant has exceeded the single mass-based threshold, it shall without undue delay adopt a decision to that effect. The decision shall state the reasons on which it is based and shall include information on the right to appeal. The competent authority shall inform the importer of the obligations applicable under this Regulation including, where applicable, the obligation to obtain the status of an authorised CBAM declarant in accordance with Article 5 prior to importing any further goods. The competent authority shall also notify the customs authorities and the Commission of that decision via the CBAM registry.
Where an importer is represented by one or more indirect customs representatives and exceeds the single mass-based threshold, the competent authority shall inform the indirect customs representatives appointed thereof in accordance with Article 5(1a) or 5(2).
The submission of an appeal against a decision determining that the importer has exceeded the single mass-based threshold shall not have suspensive effect.
4. For the purpose of determining whether an importer has exceeded the single mass-based threshold, a competent authority shall disregard a practice, arrangement or a series thereof which has been put into place for the main purpose or one of the main purposes of falling below the single mass-based threshold and which is non-genuine.
A practice, arrangement or a series thereof shall be regarded as non-genuine where, taking into account all relevant facts and circumstances, it cannot be considered to have been put in place for valid commercial reasons related to the economic activity of the importer.
For the purposes of Article 17(2), point (a), and Article 26(2a), where the competent authority concludes that the importer has engaged in a practice, arrangement, or a series thereof, that is regarded to be non-genuine, the importer shall be considered to have been involved in a serious infringement of this Regulation.
5. For the purpose of the monitoring under this Article, the Commission shall periodically, at least once per calendar year or whenever necessary, identify specific risk factors and points for attention, based on a risk analysis in relation to the single mass-based threshold, taking into account information contained in the CBAM registry, data communicated by customs authorities in accordance with Article 25 and other relevant information sources, including irregularities identified as a result of the controls carried out in accordance with Article 15(1). Those risk factors and points for attention shall be communicated to the competent authorities and, where relevant, the customs authorities.