Commission Implementing Regulation (EU) 2025/2549 of 10 December 2025 amending and correcting Implementing Regulation (EU) 2025/486 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant

Implementing Regulation (EU) 2025/486 is amended as follows: (1) in Article 2, paragraph 3 is replaced by the following: '3. The applicant shall provide justifications for a request to adjust the information set out in Article 5(5), points (d) to (ga), of Regulation (EU) 2023/956 in the request for adjustment.' (2) in Article 4, the following paragraphs 6 and 7 are added: '6. Where an application has the status as registered in the CBAM registry by 31 March 2026 in accordance with Article 17(7a) of Regulation (EU) 2023/956, the applicant may provisionally continue to import goods until the date on which a decision on the application takes effect in accordance with Article 7. 7. Instead of obtaining the information required under this Regulation for the assessment of the application from the applicant, the competent authority may use digital tools to retrieve relevant information from other national competent authorities within the Member State, where the applicant consents to such retrieval or provided that national law allows to retrieve that information from other national competent authorities.' (3) Article 11 is amended as follows: (a) paragraph 1 is replaced by the following: '1. The competent authority may initiate, in electronic format via the CBAM registry, the consultation procedure involving consulted parties referred to in Article 17(1), second subparagraph of Regulation (EU) 2023/956 (the "consultation procedure"). The consultation procedure shall be completed before the time limit set out in Article 4(1) elapses.' (b) the introductory wording of paragraph 2 is replaced by the following: 'During the consultation procedure, the competent authority may initiate the consultation on the following:'; (4) Article 12 is replaced by the following: Period for consultation 1. The competent authority shall set a deadline for the consulted parties to submit their observations pursuant to Article 11(3). That deadline shall not exceed 15 calendar days. 2. The competent authority may extend the deadline set for the consultation in accordance with paragraph 1 in any of the following cases: (a) the applicant requests adjustments in accordance with Article 2 that are accepted by the competent authority and relevant for the purpose of the consultation; (b) the consulted party requests more time due to the nature of the examinations to be performed; (c) The extension referred to in point (b) shall not exceed 15 calendar days. 3. If the consulted parties do not respond by the deadlines set for the consultation in accordance with paragraphs 1 and 2, the conditions and criteria in respect of which the consultation took place shall be deemed to be fulfilled.' (5) Article 21 is amended as follows: (a) paragraphs 2 and 3 are replaced by the following: '2. Where the revocation date referred to in paragraph 1 of this Article falls before or on 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and where appropriate, the information referred to in Article 6(2), point (d) of that Regulation, regarding goods imported prior to the revocation date and not otherwise covered by a CBAM declaration. 3. Where the revocation date referred to in paragraph 1 of this Article falls after 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and, where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported between 1 January of that year and the revocation date.' (b) the following paragraph 10 is added: '10. Where a revocation takes effect in accordance with Article 24 of this Regulation, within the calendar year 2026, the total number of CBAM certificates as referred to in paragraph 7 of this Article shall be surrendered by 15 February 2027.' (6) Article 23 is amended as follows: (a) paragraphs 2 and 3 are replaced by the following: '2. Where the revocation decision has been notified before or on 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and (c), of Regulation (EU) 2023/956 and where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported prior to the date of the notification of the decision on revocation and not otherwise covered by a CBAM declaration. 3. Where the revocation decision has been notified after 30 September of each year, the CBAM declaration shall include the information referred to in Article 6(2), points (a), (b) and(c), of Regulation (EU) 2023/956 and, where appropriate, the information referred to in Article 6(2), point (d), of that Regulation, regarding goods imported between 1 January of that year and the date of the notification of the decision on revocation.' (b) the following paragraph 8 is added: '8. Where a revocation takes effect in accordance with Article 24 of this Regulation, within the calendar year 2026, the total number of CBAM certificates as referred to in paragraph 7 of this Article shall be surrendered by 15 February 2027.' (7) Article 26 is amended as follows: (a) paragraph 1 is replaced by the following: '1. The competent authority may initiate the consultation procedure involving the consulted parties in electronic format via the CBAM registry and indicate the intent to revoke the status of authorised CBAM declarant. Where the competent authority initiates consultation procedure, it shall require, for its decision, additional information on the criteria set out in Article 17(2) of Regulation (EU) 2023/956.' (b) paragraph 4 is replaced by the following: '4. The competent authority shall determine a deadline for the consultation procedure, which shall not exceed 15 calendar days starting from the date of communication by that competent authority of the conditions and criteria which consulted parties need to examine.' (8) in Article 27, paragraph 2, points (b) and (c) are replaced by the following: '(b) the time limit, which shall not exceed 15 calendar days, within which the authorised CBAM declarant can submit observations; (c) where applicable, the time limit, which shall not exceed 5 calendar days, within which the authorised CBAM declarant subject to the immediate revocation referred to in Article 25, can submit observations.'.