Under Article 9 of Regulation (EU) 2023/956, as replaced by Regulation (EU) 2025/2083 and applying from 1 January 2026, a declarant whose embedded emissions are determined on the basis of actual emissions may claim a reduction for a carbon price paid in a third country, 'only if the carbon price has been effectively paid in a third country'; where default values are used, a reduction may be claimed 'only by a reference to yearly default carbon prices', which the Commission may make available from 2027 for third countries with carbon pricing rules
Claim ID
CBAM-003
Exact or summary claim
Under Article 9 of Regulation (EU) 2023/956, as replaced by Regulation (EU) 2025/2083 and applying from 1 January 2026, a declarant whose embedded emissions are determined on the basis of actual emissions may claim a reduction for a carbon price paid in a third country, 'only if the carbon price has been effectively paid in a third country'; where default values are used, a reduction may be claimed 'only by a reference to yearly default carbon prices', which the Commission may make available from 2027 for third countries with carbon pricing rules
Destination
Chapter 3 line 111 (v33); paraphrased at Chapter 8 line 159 and Chapter 12 line 81
Status
SUPPORTED
Source
SRC-560 (Regulation (EU) 2025/2083, points (8) and (27)); SRC-075 (the replaced 2023 text, history only)
Source type
Primary instrument (EU Regulation)
Published
2025-10-17
Accessed
2026-10-18
Measure and scope
Legal text in force at the closing date of 28 September 2026: Article 9(1) and 9(4) of 2023/956 as replaced; the implementing act under Article 9(5) was a draft when the book read it (Chapter 3 lines 113 to 117), and CELLAR held no adopted act to 16 October 2026 || SCOPE CORRECTION 18 October 2026 (REVIEW_03 R03-3): 'CELLAR held no adopted act' means only this: a CELLAR SPARQL query of 16 October 2026, after the closing date, on English expression titles containing '2023/956', 'carbon border', 'CBAM' or '2025/2621', CELEX 32025* and 32026*, dated from 1 December 2025, returned no adopted implementing act on the carbon price paid in a third country (research/PART11_RECHECK_2026-10-16/FETCH_RECORD.md section 2). Titles only; CELLAR indexing can lag the Official Journal; the Comitology Register and the Commission's 'Have your say' page for initiative 14830 were not searched (FETCH_RECORD.md section 7).
Known conflict
The Commission's CBAM Questions and Answers, editions of 27 May 2026 and 15 October 2026 (SRC-005), still say 'effectively paid in the country of origin' and point to 'Article 9(4)' for the implementing act, the replaced wording and numbering. The regulation binds and the guidance does not. Recorded, not resolved in prose
Specialist
CBAM counsel
Downstream
Chapters 3, 8 and 12; article 11
Action
Quote the text in force; never print 'in the country of origin' as the rule; state the actual-emissions condition where the deduction carries an argument. Chapter 8 line 159 and Chapter 12 line 81 follow in their own unit (CB-3s, CB-3)