Activities of Andżelika Anna MOŻDŻANOWSKA related to 2021/0214(COD)
Shadow opinions (1)
OPINION on the proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism
Amendments (60)
Amendment 83 #
Proposal for a regulation
Citation 1
Citation 1
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 192(12)(a) thereof,
Amendment 112 #
Proposal for a regulation
Recital 10
Recital 10
Amendment 119 #
Proposal for a regulation
Recital 11
Recital 11
(11) The CBAM seeks to replace these existing mechanisms by addressing the risk of carbon leakage in a different way, namely by ensuring equivalent carbon pricing for imports and domestic products. To ensure a gradual transition from the current system of free allowances to the CBAM, the CBAM should be progressivelyis supposed to be complementary to the current mechanisms. It should be phased in, while the potential withdrawal of free allowances in sectors covered by the CBAM are phased out. The combined and transitional application of EU ETS allowances allocated free of charge and of the CBAM should in no case result in more favourable treatment for Union goods compared to goods imported into the customs territory of the Unshould be considered no earlier than upon completion of the pilot phase of the CBAM and after carrying out a thorough analysis of the real impact of the new mechanism on the stability of the internal market and the competitiveness of Union production.
Amendment 144 #
Proposal for a regulation
Recital 12 a (new)
Recital 12 a (new)
(12a) The problem of carbon leakage should, however, be considered in the wider context of the overall impact of the Union’s growing ambitions in terms of environmental protection, expressed in strategies for the Green Deal component, among other things, on the competitiveness of the Union economy as a whole. Therefore, a two-pronged approach is needed: the combat against carbon leakage through CBAM should be combined with the creation of additional favourable conditions for investment and production within the Union, including by way of financial incentives for innovation, the removal of administrative barriers and the reduction of compliance costs, especially for SMEs.
Amendment 152 #
Proposal for a regulation
Recital 13
Recital 13
(13) As an instrument to prevent carbon leakage and reduce GHG emissions the CBAM should ensure that imported products are subject to a regulatory system that applies carbon costs equivalent to the ones that otherwise would have been borne under the EU ETS. The CBAM is a climate measure which should prevent the risk of carbon leakage and support the Union’s increased ambition on climate mitigation, while ensuring WTO compatibility. It also seeks to maintain the export competitiveness of EU industry.
Amendment 200 #
Proposal for a regulation
Recital 39
Recital 39
(39) The CBAM should be based on a declarative system where an authorised declarant, who may represent more than one importer, declarant submits annually a declaration of the embedded emissions in the goods imported to the customs territory of the Union and surrenders a number of CBAM certificates corresponding to those declared emissions.
Amendment 211 #
Proposal for a regulation
Recital 51
Recital 51
(51) To facilitate and ensure a proper functioning of the CBAM, the Commission should provide support to the competent authorities responsible for the application of this Regulation in carrying out their obligations as well as ensure that Member States’ administrations are reimbursed for additional costs incurred as a result of implementing this Regulation.
Amendment 212 #
Proposal for a regulation
Recital 52
Recital 52
(52) The Commission should evaluate the application of this Regulation before the end of the transitional period and report to the European Parliament and the Council. The report of the Commission should in particular focus on possibilities to enhance climate aassess as accurately as possible the real effect of the CBAM mechanism on climate and environmental protections, towards the objective of a climate neutral Union by 2050he competitiveness and profitability of the Union economy, especially in relation to SMEs, as well as the structure and volume of imports into the EU. The Commission should, as part of that evaluation, initiate collection of information necessary to possibly extend the scope to indirect emissions, as well as to other goods and services at risk of carbon leakage, and to develop methods of calculating embedded emissions based on the environmental footprint methods47 . _________________ 47 Commission Recommendation 2013/179/EU of 9 April 2013 on the use of common methods to measure and communicate the life cycle environmental performance of products and organisations (OJ L 124, 4.5.2013, p. 1).
Amendment 251 #
Proposal for a regulation
Article 1 – paragraph 3
Article 1 – paragraph 3
3. The mechanism willshould progressively become an alternative to the mechanisms established under Directive 2003/87/EC to prevent the risk of carbon leakage, notably the allocation of allowances free of charge in accordance with Article 10a of that Directive, if it proves effective at preventing the risk of carbon leakage both during imports into the EU customs area, and during exports from this area; until the test period shows such efficacy, the mechanism will not affect the issue of free allowances under the EU ETS, which will remain at the same level during this period.
Amendment 263 #
Proposal for a regulation
Article 2 – paragraph 11
Article 2 – paragraph 11
Amendment 276 #
Proposal for a regulation
Article 5 – paragraph 1
Article 5 – paragraph 1
1. Any declarant shall, prior to importing goods as referred to in Article 2, apply to the cCompetent authoritymission at the place where it is established, for an authorisation to import those goods into the customs territory of the Union.
Amendment 278 #
Proposal for a regulation
Article 5 – paragraph 3 – point f
Article 5 – paragraph 3 – point f
(f) information necessary to demonstrate the declarant’s financial and operational capacity to fulfil its obligations under this Regulation and, if decided by the cCompetent authoritymission on the basis of a risk assessment, supporting documents confirming that information, such as the profit and loss account and the balance sheet for up to the three last financial years for which the accounts were closed;
Amendment 282 #
Proposal for a regulation
Article 5 – paragraph 5
Article 5 – paragraph 5
5. The authorised declarant shall inform the cCompetent authoritymission without delay of any changes of the information provided under paragraph 3, arising after the decision was taken, which may influence the decision taken pursuant to Article 17 or content of the authorisation in accordance with Article 17.
Amendment 284 #
Proposal for a regulation
Article 5 – paragraph 6
Article 5 – paragraph 6
6. The Commission is empowered to adopt implementing acts, concerning the standard format of the application and the delays and procedure to be followed by the competent authority when processing applications for authorisation in accordance with paragraph 1 and the rules for identification by the competent authority of the declarants for the importation of electricity. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).
Amendment 288 #
Proposal for a regulation
Article 6 – paragraph 1
Article 6 – paragraph 1
1. By 31 May of each year, each authorised declarant shall submit a declaration (‘CBAM declaration’), for the calendar year preceding the declaration, to the cCompetent authoritymission.
Amendment 303 #
Proposal for a regulation
Article 9 – paragraph 2
Article 9 – paragraph 2
2. The authorised declarant shall keep records of the documentation, certified by an independent person ‘verifier’, as referred to in the regulations issued pursuant to Article 15 of Directive 2003/87/EC, required to demonstrate that the declared embedded emissions were subject to a carbon price in the country of origin of the goods and keep evidence of the proof of the actual payment for that carbon price which should not have been subject to an export rebate or any other form of compensation on exportation.
Amendment 304 #
Proposal for a regulation
Article 9 – paragraph 4
Article 9 – paragraph 4
4. The Commission is empowered to adopt implementing acts establishing the methodology for calculating the reduction in the number of CBAM certificates to be surrendered, regarding the conversion of the carbon price paid in foreign currency into euro at yearly average exchange rate in accordance with paragraph 1, and regarding the qualifications of the independent person certifying the information as well as elements of proof of the carbon price paid and the absence of export rebates or other forms of compensation on exportation being applied as referred to in paragraph 2. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).
Amendment 309 #
Proposal for a regulation
Article 10 – paragraph 1
Article 10 – paragraph 1
1. The Commission shall, upon request by a register the information on operators of an installations located in a third country, register the information on that operator and on itsies and on those installations in a central database referred to in Article 14(4).
Amendment 314 #
Proposal for a regulation
Article 10 – paragraph 6
Article 10 – paragraph 6
6. The records referred to in paragraph 5, point (c), shall be sufficiently detailed to enable the verification in accordance with paragraph 5, point (b), and to enable any competent authority to review and verify, in accordance with Article 19(1), the CBAM declaration made by an authorised declarant to whom the relevant information was disclosed in accordance with paragraph 8.
Amendment 342 #
Proposal for a regulation
Article 14 – title
Article 14 – title
14 NationalCentral EU registriesy and central database
Amendment 344 #
Proposal for a regulation
Article 14 – paragraph 1
Article 14 – paragraph 1
1. The competent authority of each Member State shall establish a national registry of declarants authorised in that Member StateA central EU registry of authorised declarants will be established in the form of a standardised electronic database containing the data regarding the CBAM certificates of those declarants, and to provide for confidentiality in accordance with the conditions set out in Article 13.
Amendment 347 #
Proposal for a regulation
Article 14 – paragraph 2 – introductory part
Article 14 – paragraph 2 – introductory part
2. The database referred to in paragraph 1 shall contain accounts with information about each authorised declarant, in particular:
Amendment 348 #
Proposal for a regulation
Article 14 – paragraph 2 – point d
Article 14 – paragraph 2 – point d
(d) the number, the price of sale, the date of purchase, the date of surrender, or the date of re-purchase, or that of the cancellation by the cCompetent authoritymission, of CBAM certificates for each authorised declarant.
Amendment 364 #
Proposal for a regulation
Article 16 – title
Article 16 – title
Accounts in the nationalcentral EU registriesy
Amendment 366 #
Proposal for a regulation
Article 16 – paragraph 1
Article 16 – paragraph 1
1. The cCompetent authoritymission shall assign to each authorised declarant a unique CBAM account number. The Commission shall determine the fee for opening and managing a CBAM account in the registry, as envisaged in the EU ETS.
Amendment 369 #
Proposal for a regulation
Article 16 – paragraph 3
Article 16 – paragraph 3
3. The cCompetent authoritymission shall set up the account as soon as the authorisation referred to in Article 17(1) is granted and notify the authorised declarant thereof.
Amendment 371 #
Proposal for a regulation
Article 16 – paragraph 4
Article 16 – paragraph 4
4. If the authorised declarant has ceased its economic activity or its authorisation was revoked, the cCompetent authoritymission shall close the account of that declarant.
Amendment 374 #
Proposal for a regulation
Article 17 – paragraph 1 – introductory part
Article 17 – paragraph 1 – introductory part
1. The cCompetent authoritymission shall authorise a declarant who submits an application for authorisation in accordance with Article 5(1), if the following conditions are fulfilled:
Amendment 378 #
Proposal for a regulation
Article 17 – paragraph 1 – point a
Article 17 – paragraph 1 – point a
(a) the declarant has not been involved in a serious infringement or repeated infringements of customs legislation, circumvention of antidumping or antisubsidy duties, taxation rules and market abuse rules and has no record of serious criminal offences relating to its economic activity during the five years preceding the application;
Amendment 380 #
Proposal for a regulation
Article 17 – paragraph 2
Article 17 – paragraph 2
2. Where the cCompetent authoritymission finds that the conditions listed in paragraph 1 are not fulfilled, or where the applicant has failed to provide the information listed in Article 5(3), the authorisation of the declarant shall be refused.
Amendment 384 #
Proposal for a regulation
Article 17 – paragraph 3
Article 17 – paragraph 3
3. If the cCompetent authoritymission refuses to authorise a declarant, the declarant requesting the authorisation may, prior to an appeal, object to the relevant authority un object to the Commission. After reconsider national law, who shall either instruct the national administrator to open the account or uphold the refusal in a reasoned decision, subject to requirements of national law that pursue a legitimate objective compatible with this Regulation and are proportionate, the Commission shall open the account or uphold the refusal in a reasoned decision.
Amendment 387 #
Proposal for a regulation
Article 17 – paragraph 4 – introductory part
Article 17 – paragraph 4 – introductory part
4. A decision of the cCompetent authoritymission authorising a declarant shall contain the following information
Amendment 390 #
Proposal for a regulation
Article 17 – paragraph 6 – introductory part
Article 17 – paragraph 6 – introductory part
6. The cCompetent authoritymission shall require the provision of a guarantee in order to authorise a declarant in accordance with paragraph 1, if the declarant was not established throughout the two financial years that precede the year when the application in accordance with Article 5(1) was submitted.
Amendment 393 #
Proposal for a regulation
Article 17 – paragraph 6 – subparagraph 1
Article 17 – paragraph 6 – subparagraph 1
The cCompetent authoritymission shall fix the amount of such guarantee at the maximum amount, as estimated by the competent authority, of the value of the CBAM certificates that the authorised declarant have to surrender, in accordance with Article 22.
Amendment 396 #
Proposal for a regulation
Article 17 – paragraph 7
Article 17 – paragraph 7
7. The guarantee shall be provided as a bank guarantee, payable at first demand, by a financial institution operating in the Union or by another form of guarantee which provides equivalent assurance. Where the cCompetent authoritymission establishes that the guarantee provided does not ensure, or is no longer certain or sufficient to ensure the amount of CBAM obligations, it shall require the authorised declarant either to provide an additional guarantee or to replace the initial guarantee with a new guarantee, according to its choice.
Amendment 399 #
Proposal for a regulation
Article 17 – paragraph 8
Article 17 – paragraph 8
8. The cCompetent authoritymission shall release the guarantee immediately after 31 May of the second year in which the authorised declarant has surrendered CBAM certificates in accordance with Article 22.
Amendment 402 #
Proposal for a regulation
Article 17 – paragraph 9
Article 17 – paragraph 9
9. The cCompetent authoritymission shall revoke the authorisation for a declarant who no longer meets the conditions laid down in paragraph 1, or who fails to cooperate with that authority.
Amendment 408 #
Proposal for a regulation
Article 19 – paragraph 1
Article 19 – paragraph 1
1. The cCompetent authoritymission may review the CBAM declaration within the period ending with the fourth year after the year in which the declaration should have been submitted. The review may consist in verifying the information provided in the CBAM declaration on the basis of the information communicated by the customs authorities in accordance with Article 25(2) and any other relevant evidence, and on the basis of any audit deemed necessary, including at the premises of the authorised declarant.
Amendment 411 #
Proposal for a regulation
Article 19 – paragraph 2
Article 19 – paragraph 2
2. Where a CBAM declaration in accordance with Article 6 has not been submitted, the cCompetent authority of the Member State of establishment of the authorised declarantmission shall assess the CBAM obligations of that declarant on the basis of the information at its disposal and calculate the total number of CBAM certificates due at the latest by the 31 December of the fourth year following that when the CBAM declaration should have been submitted.
Amendment 413 #
Proposal for a regulation
Article 19 – paragraph 3
Article 19 – paragraph 3
3. Where the cCompetent authoritymission has established that the declared number of CBAM certificates to be surrendered is incorrect, or that no CBAM declaration has been submitted pursuant to paragraph 2, it shall adjust the number of CBAM certificates due by the authorised declarant. The cCompetent authoritymission shall notify the authorised declarant of the adjustment and request that the authorised declarant shall surrender the additional CBAM certificates and pay the correction fee within one month.
Amendment 416 #
Proposal for a regulation
Article 19 – paragraph 5
Article 19 – paragraph 5
5. Where CBAM certificates have been surrendered in excess of the number due, the cCompetent authoritymission shall, without delay, reimburse the authorised declarant the value of CBAM certificates surrendered in excess, calculated at the average price paid for CBAM certificates by the authorised declarant during the year of import.
Amendment 420 #
Proposal for a regulation
Article 20 – paragraph 1
Article 20 – paragraph 1
1. The cCompetent authority of each Member State shall sell CBAM certificates to declarants authorised in that Member Statemission shall sell CBAM certificates to authorised declarants at the price calculated in accordance with Article 21.
Amendment 422 #
Proposal for a regulation
Article 20 – paragraph 2
Article 20 – paragraph 2
2. The cCompetent authoritymission shall ensure that each CBAM certificate is assigned a unique unit identification code upon its creation and shall register the unique unit identification number, the price and date of sale of the certificate in the nationalcentral EU registry in the account of the authorised declarant purchasing it.
Amendment 427 #
Proposal for a regulation
Article 21 – paragraph 1 – introductory part
Article 21 – paragraph 1 – introductory part
1. The Commission shall calculate the price of CBAM certificates as the average price of the closing prices of EU ETS allowancesEU ETS settlement price on the common auction platform in accordance with the procedures laid down in Commission Regulation (EU) No 1031/201054 for each calendar week. _________________ 54 Commission Regulation (EU) No 1031/2010 of 12 November 2010 on the timing, administration and other aspects of auctioning of greenhouse gas emission allowances pursuant to Directive 2003/87/EC (OJ L 302, 18.11.2010, p. 1).
Amendment 430 #
Proposal for a regulation
Article 22 – paragraph 1
Article 22 – paragraph 1
1. By 31 May of each year, the authorised declarant shall surrender a number of CBAM certificates to the cCompetent authoritymission that corresponds to the embedded emissions declared in accordance with Article 6(2)(c) and verified in accordance with Article 8 for the calendar year preceding the surrender.
Amendment 433 #
Proposal for a regulation
Article 22 – paragraph 3
Article 22 – paragraph 3
3. Where the cCompetent authoritymission finds that the number of CBAM certificates in the account of an authorised declarant is not in compliance with the obligations pursuant to paragraph 2, second sentence, that authority shall notify the adjustment and request that the authorised declarant surrenders the additional CBAM certificates within one month.
Amendment 435 #
Proposal for a regulation
Article 23 – paragraph 1
Article 23 – paragraph 1
1. The cCompetent authority of each Member Statemission shall, on request by a declarantn authorised in that Member Statedeclarant, re-purchase the excess of CBAM certificates remaining on the account of the declarant in the nationalcentral EU registry after the certificates have been surrendered in accordance with Article 22. The request to re-purchase shall be submitted by 30 June of each year when CBAM certificates were surrendered.
Amendment 438 #
Proposal for a regulation
Article 24 – paragraph 1
Article 24 – paragraph 1
By 30 June of each year, the cCompetent authority of each Member Statemission shall cancel any CBAM certificates that were purchased during the year before the previous calendar year and that remained in the accounts in the national registry of the declarants authorised in that Member Stateauthorised declarants.
Amendment 442 #
Proposal for a regulation
Article 25 – paragraph 1
Article 25 – paragraph 1
1. The customs authorities shall not allow the importation of goods unless the declarant is authorised by a competent authoritythe Commission at the latest at the release for free circulation of the goods.
Amendment 444 #
Proposal for a regulation
Article 25 – paragraph 2
Article 25 – paragraph 2
2. The customs authorities shall periodically communicate information on the goods declared for importation, which shall include the EORI number and the CBAM account number of the declarant, the 8-digit CN code of the goods, the quantity, the country of origin, the date of declaration and the customs procedure, to the cCompetent authority of the Member State where the declarant has been authorisedmission.
Amendment 446 #
Proposal for a regulation
Article 25 – paragraph 4
Article 25 – paragraph 4
4. The customs authorities may communicate in accordance with Article 12(1) of Regulation (EU) No 952/2013, confidential information acquired by the customs authorities in the course of performing their duty or provided on a confidential basis, to the cCompetent authority of the Member State where the declarant has been authorisedmission. The cCompetent authorities of the Member Statesmission shall treat and exchange this information in accordance with Council Regulation (EC) No 515/97.
Amendment 449 #
Proposal for a regulation
Article 26 – paragraph 1 a (new)
Article 26 – paragraph 1 a (new)
1a. The penalty referred to in paragraph 1 will be applied accordingly to an authorised declarant who, by the deadline stipulated in Article 19(3), has not submitted the CBAM certificates in the number indicated by the Commission pursuant to this provision.
Amendment 450 #
Proposal for a regulation
Article 26 – paragraph 1 b (new)
Article 26 – paragraph 1 b (new)
1b. A declarant who submits false information in its CBAM declaration may be excluded from the register. The relevant national authority may withdraw the certificate from a verifier who has certified the accuracy of false information in a CBAM declaration.
Amendment 451 #
Proposal for a regulation
Article 26 – paragraph 3
Article 26 – paragraph 3
3. Payment of the penalty shall in no case release the authorised declarant from the obligation to surrender the outstanding number of CBAM certificates in a given year to the cCompetent authority of the Member State where the declarant has been authorisedmission.
Amendment 455 #
Proposal for a regulation
Article 26 – paragraph 4 – introductory part
Article 26 – paragraph 4 – introductory part
4. If the competent authority determines that an authorised declarant has failed to comply with the obligation to surrender CBAM certificates as specified in paragraph 1 or 1a, or that a person has introduced goods into the customs territory of the Union as specified in paragraph 2, the competent authority shall impose the penalty and notify the authorised declarant or, in the situation under paragraph 2, the person:
Amendment 463 #
Proposal for a regulation
Article 27 – paragraph 1
Article 27 – paragraph 1
1. The Commission shall take action on its own initiative or at the request of the Member State, based on relevant and objective data, in accordance with this Article, to address practices of circumvention of this Regulation.
Amendment 475 #
Proposal for a regulation
Article 27 – paragraph 2 a (new)
Article 27 – paragraph 2 a (new)
2a. The use by exporting countries of their cleanest industrial plants to export to the EU while using their more polluting plants for production on the domestic or international market shall be understood as a circumvention practice.
Amendment 482 #
Proposal for a regulation
Article 27 – paragraph 4
Article 27 – paragraph 4
4. The notification referred to in paragraph 3 shall state the reasons on which it is based and, if possible, shall include relevant data and statistics regarding the goods and products referred to in paragraph 2.
Amendment 505 #
Proposal for a regulation
Article 30 – paragraph 1
Article 30 – paragraph 1
1. The Commission shall collect the information necessary with a view to monitoring the impact of the CBAM mechanism on climate and environmental protection, on the competitiveness of the Union economy, especially with regard to SMEs, on the viability of production facilities in the sectors covered by the Regulation, on the structure and volume of Union imports and on the costs incurred by the end customers. Based on the results of monitoring this data, the Commission shall study the feasibility and suitability of extending the scope of this Regulation to indirect emissions and goods other than those listed in Annex I, and develop methods of calculating embedded emissions based on environmental footprint methods.
Amendment 518 #
Proposal for a regulation
Article 30 – paragraph 2
Article 30 – paragraph 2
2. Before the end of the transitional period, the Commission shall present a report to the European Parliament and the Council on the application of this Regulation. The report shall contain, in particular, the assessment ofa thorough in-depth assessment of the impact on competitiveness of EU industry, including SMEs, and the possibilities to further extend the scope of embedded emissions to indirect emissions and to other goods at risk of carbon leakage than those already covered by this Regulation, as well as an assessment of the governance system. It shall also contain the assessment of the possibility to further extend the scope to embedded emissions of transportation services as well as to goods further down the value chain and services that may be subject to the risk of carbon leakage in the future. The report should also analyse whether the obligations set out in this regulation have led to changes in the prices of individual products in the Union.