Sources

SRC-088

European Commission, draft COMMISSION IMPLEMENTING REGULATION (EU) .../... laying down rules for the application of Regulation (EU) 2023/956 as regards the conversion of the carbon price paid in a third country into a corresponding reduction in the number of CBAM certificates to be surrendered, the evidence of payment of that carbon price, the qualifications of the independent person and conditions to ascertain its independence and qualifications, published 13 May 2026

Source ID
SRC-088
Citation
European Commission, draft COMMISSION IMPLEMENTING REGULATION (EU) .../... laying down rules for the application of Regulation (EU) 2023/956 as regards the conversion of the carbon price paid in a third country into a corresponding reduction in the number of CBAM certificates to be surrendered, the evidence of payment of that carbon price, the qualifications of the independent person and conditions to ascertain its independence and qualifications, published 13 May 2026
URL or path
research/retrieved/SRC-088_ec.europa.eu.pdf; https://ec.europa.eu/info/law/better-regulation/api/download/090166e52d80a42e
Type
Draft EU implementing regulation
Hierarchy tier
1
Published
2026-05-13
Accessed
2026-08-15
Snapshot
Retrieved and archived to research/SRC-088_EC_draft_implementing_reg_carbon_price_third_country_2026-05-13.pdf on 15 August 2026, 33 pages, English, Have your say documentId 090166e52d80a42e, file PART-2026-292249V3.pdf. || HELD. Retrieved 1 September 2026 by plain HTTP GET with a browser User-Agent, HTTP 200, 779228 bytes, SHA-256 0b38fd9e19811e10..., at research/retrieved/SRC-088_ec.europa.eu.pdf. The capture terminates correctly. THIS ROW PREVIOUSLY CARRIED AN ADDRESS AND NO HELD FILE, so anything it recorded as read could not be checked by anyone; it can now.
Claims
CH3 CBAM channel
Status
READ

Version history

The register keeps changing after the book is fixed in print. Each entry below was added to this row in the order shown.

  1. READ AT THE ARTICLE TEXT 15 August 2026, 33 pages, extracted to research/SRC-088_draft_IR_extracted.txt. STATUS ON ITS FACE, WHICH EVERY CITING SENTENCE MUST CARRY: 'This draft has not been adopted or endorsed by the European Commission. Any views expressed are the preliminary views of the Commission services and may not in any circumstances be regarded as stating an official position of the Commission.' Ref. Ares(2026)4841230 of 13 May 2026. Legal base Article 9(5) of Regulation (EU) 2023/956. ARTICLE 5, CURRENCY: conversion at the yearly average exchange rate published by the Commission from European Central Bank or, where appropriate, Eurostat figures; and where no yearly average is available for a currency, the Commission 'shall use the most reliable and publicly available information'. THE RESIDUAL LIMB IS THE SYRIAN ONE, there being no ECB reference rate for the Syrian pound, but the instrument does not say so and the chapter must not put that in its mouth. ARTICLE 9, QUALIFICATIONS: the independent person must be accredited for the Annex III scope and comply with the harmonised standard EN ISO/IEC 17029:2019, and must be independent of (a) the operator, (b) the competent authority under Article 11(1) of Regulation 2023/956, (c) the Commission, and (d) any competent authority of the third country responsible for regulating or supervising the carbon price mechanism relied on. Limb (d) is the one with structural consequences for a state that is both regulator and shareholder. ARTICLE 12, CERTIFICATION: the certifier must assess attribution and apply detailed testing 'including by tracing the data back to the primary data source, cross-checking data with external data sources, performing reconciliations, checking thresholds regarding appropriate data and carrying out recalculations'. ARTICLE 19, ACCREDITATION ROUTE: 19(1) an applicant established under the law of a Member State applies to that State's national accreditation body, with three named exceptions; 19(2) AN APPLICANT NOT SO ESTABLISHED APPLIES TO THE NATIONAL ACCREDITATION BODY OF ANY MEMBER STATE granting the Annex III scope. Articles 20 to 28 carry assessment, annual surveillance, complaints, suspension and withdrawal, peer evaluation and mutual recognition. ALSO HELD, NOT USED: Article 3 determination and aggregation across multiple carbon price mechanisms; Article 4 default carbon prices for precursors and for indirect emissions of goods outside Annex II; Article 8 rebates and compensation, which lists reduced rates, exemptions, free allowances, baseline-and-credit shortfalls and monetary refunds; Articles 15 to 18 misstatements, materiality, certification report and internal documentation. NOT READ: Annex I in full, including point 7.1 on conversion and aggregation and Section 3.3.3 on fuel-based carbon taxes; Annex III's scope wording. Any sentence needing those must open them first. CORROBORATION HELD: the Eurelectric response of 9 June 2026 in research/ quotes Article 6.2 defining 'Ref Price CBAM' as a yearly reference price and identifies the Annex I Section 3.3.3 fuel-attribution problem for cross-border electricity. It is a stakeholder submission and evidence of what was submitted, not of the law.
  2. PRIOR: OBTAINED, AND IT WAS IN A FILE I HAD ALREADY DOWNLOADED. The Have your say API response for initiative 14830, saved on 15 August 2026, lists this draft and its annexes alongside the 2025 call for evidence. I filtered that response for the first English-language attachment, took documentId 090166e5215868a4, and registered the CALL FOR EVIDENCE as SRC-083. The draft's own attachments are PART-2026 files and the call for evidence is a PART-2025 file, and I did not look. I then wrote a D-051 out-of-reach disposition on top of a document that was one API field away. That is the disclosed-but-unopened failure in its exact recorded form. VERBATIM, recital 1: an authorised CBAM declarant may claim a reduction 'corresponding to the carbon price EFFECTIVELY PAID in a third country for the declared embedded emissions so as to ensure that a carbon price is not paid twice on the same emissions'. VERBATIM, recital 13: the use of international carbon credits 'should be limited. Setting this limit to a maximum of 10 % of the reported and confirmed emissions'. Only credits authorised under Article 6(2) or 6(4) of the Paris Agreement count. VERBATIM, recital 14: 'A rebate or other form of compensation that effectively reduces the obligation to pay for the emissions covered by a carbon price mechanism should be taken into account.' It is made under Article 9(5) of Regulation (EU) 2023/956. STATUS PARTIAL: opened 15 August 2026 and read at the recitals and the title. The 33 pages are not read end to end and the annexes at SRC-089 are not read at all. NOTHING FROM THE ARTICLES OR ANNEXES MAY BE PRINTED UNTIL THEY ARE READ AT THE PAGE. And it is a DRAFT which states on its face: 'This draft has not been adopted or endorsed by the European Commission. Any views expressed are the preliminary views of the Commission services and may not in any circumstances be regarded as stating an official position of the Commission.' Any sentence using it must say so.