S.L. 643.7 · Carbon Border Adjustment Mechanism (S.L. 643.7)
S.L. 643.7 Art. 3Applicability.
(1) These regulations shall apply to any authorised CBAM declarant or any person falling within the scope of Regulation
(EU) 2023/956, including an authorised CBAM declarant, importer or an authorised representative who is subject to obligations arising under Regulation (EU) 2023/956, including obligations relating to reporting, verification of embedded emissions, submission of CBAM declarations and surrender of CBAM certificates.
(2) The provisions of Regulation (EU) 2023/956 shall apply directly and shall be binding in their entirety, and these regulations shall govern the enforcement, supervision and imposition of administrative penalties in respect of an authorised CBAM declarant, or any person falling within the scope of Regulation 2023/956.