PART/  01

本期文章將對歐盟碳關(guān)稅CBAM過渡期實施細則正文第十條至第十五條作出評注與解讀。

PART/  02

COMMISSION IMPLEMENTING REGULATION (EU) …/...

of 17.8.2023

歐盟委員會實施條例（歐盟）

2023年8月17日

laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period

根據(jù)歐洲議會和歐盟理事會的第（EU）2023/956號條例制定的有關(guān)過渡期內(nèi)碳邊界調(diào)整機制報告義務(wù)的規(guī)則

(Text with EEA relevance)

（歐洲經(jīng)濟區(qū)相關(guān)的文本）

Article 10 CBAM Transitional Registry

第10條 碳邊界調(diào)節(jié)機制過渡登記處

【英文內(nèi)容】

1. The CBAM Transitional Registry shall be a standardised and secure electronic database containing common data elements for reporting during the transitional period, and for providing access, case handling and confidentiality.

2. The CBAM Transitional Registry shall enable communication, checks and information exchange between the Commission, the competent authorities, customs authorities, and reporting declarants in accordance with Chapter V.

【中文翻譯】

1、碳邊界調(diào)節(jié)機制過渡登記處應(yīng)是一個標準化和安全的電子數(shù)據(jù)庫，其中載有在過渡期間報告和提供查閱、案件處理和保密的共同數(shù)據(jù)要素。

2、根據(jù)第五章規(guī)定，碳邊界調(diào)節(jié)機制過渡登記處應(yīng)使委員會、主管當局、海關(guān)當局和申報的報告申報人相互之間能夠進行溝通、檢查和信息交換。

【解讀】

本條規(guī)定闡明了碳邊界調(diào)節(jié)機制過渡登記處的屬性、內(nèi)容和預(yù)設(shè)功能。簡言之，碳邊界調(diào)節(jié)機制過渡登記處是一個用于碳關(guān)稅管理主體、被管理主體相互進行數(shù)據(jù)展現(xiàn)和信息交換的電子數(shù)據(jù)庫，它也為過渡期結(jié)束后建構(gòu)碳關(guān)稅的數(shù)據(jù)化監(jiān)管系統(tǒng)奠定了基礎(chǔ)。

Article 11 Checks of CBAM reports and use of information by the Commission

第11條 委員會對碳邊界調(diào)節(jié)機制報告的檢查和信息應(yīng)用

【英文內(nèi)容】

1. The Commission may check CBAM reports to assess compliance with the reporting obligations of reporting declarants within the transitional period and until three months after the last CBAM report should have been submitted.

2. The Commission shall use the CBAM Transitional Registry, and the information contained in that Registry to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956.

【中文翻譯】

1、委員會可檢查碳邊界調(diào)節(jié)機制報告，以評估報告申報人在過渡期內(nèi)以及在應(yīng)提交上次碳邊界調(diào)節(jié)機制報告后三個月內(nèi)遵守報告義務(wù)的情況。

2、委員會應(yīng)當使用碳邊界調(diào)節(jié)機制過渡登記處及其中包含的信息來執(zhí)行本條例和第2023/956號條例（歐盟）規(guī)定的任務(wù)。

【解讀】

本條規(guī)定強調(diào)了歐盟委員會在實施碳邊界調(diào)節(jié)機制進程中的主導(dǎo)地位和關(guān)鍵職責，其表現(xiàn)有二。其一，歐盟委員會可以通過檢查碳邊界調(diào)節(jié)機制報告的方式，評估報告申報人的義務(wù)履行情況，從而確保碳邊界調(diào)節(jié)機制的實踐效果。其二，歐盟委員會在履行特定職責任務(wù)過程中也應(yīng)將碳邊界調(diào)節(jié)機制過渡登記處及其中包含的信息作為重要履責依據(jù)和依托。

Article 12 Indicative assessment by the Commission

第12條 委員會的指示性評估

【英文內(nèi)容】

1. For indicative purposes, the Commission shall communicate to the Member States a list of reporting declarants established in the Member State for which the Commission has reasons to believe they have failed to comply with the obligation to submit a CBAM report.

2. Where the Commission considers that a CBAM report does not contain all the information required in Articles 3 to 7 or considers a report incomplete or incorrect in accordance with Article 13, the Commission shall communicate the indicative assessment regarding that CBAM report to the competent authority in the Member State where the reporting declarant is established.

【中文翻譯】

1、為了指示性目的，委員會應(yīng)向成員國通報一份關(guān)于在成員國設(shè)立的委員會有理由相信其未履行提交碳邊界調(diào)節(jié)機制報告義務(wù)的報告申報人的名單。

2、如果歐盟委員會認為一份碳邊界調(diào)節(jié)機制報告不包含第3條至第7條所要求的所有信息，或者認為，依據(jù)第13條規(guī)定，一份報告是不完整或不正確的，那么委員會應(yīng)當將關(guān)于該碳邊界調(diào)節(jié)機制報告的指示性評估通知報告申報人所設(shè)立的成員國的主管當局。

【解讀】

本條規(guī)定了歐盟委員會與歐盟成員國主管當局在實施碳邊界調(diào)節(jié)機制層面的協(xié)調(diào)機制。歐盟委員會可以向成員國主管當局通報未履行提交報告義務(wù)的報告申報人的名單，從而督促成員國主管當局處理這類違法違規(guī)行為，確保碳邊界調(diào)節(jié)機制施行效果的全面性和施行力度的同等性。歐盟委員會還可以向成員國主管當局通知具有內(nèi)容瑕疵的碳邊界調(diào)節(jié)機制報告情況，從而在成員國層面強化碳邊界調(diào)節(jié)機制的施行強度，增強各成員國中報告申報人的碳關(guān)稅申報合規(guī)意識、能力。

Article 13 Incomplete or incorrect CBAM reports

第13條 不完整或不正確的碳邊界調(diào)節(jié)機制報告

【英文內(nèi)容】

1. A CBAM report shall be considered incomplete where the reporting declarant has failed to report in accordance with Annex I of this Regulation.

2. A CBAM report shall be considered incorrect in any of the following cases: (a) the data or information in the submitted report do not comply with the requirements laid down in Articles 3 to 7 and Annex III of this Regulation; (b) the reporting declarant has submitted wrongful data and information; (c) where the reporting declarant does not provide an adequate justification for the use of reporting rules other than those listed in Annex III of this Regulation.

【中文翻譯】

1、如果報告申報人未按照本條例附件I的規(guī)定進行報告，那么碳邊界調(diào)節(jié)機制報告應(yīng)當被視為不完整。

2、在下列情形下，碳邊界調(diào)節(jié)機制報告應(yīng)當被視為不正確：

（a）提交的報告中的數(shù)據(jù)或信息不符合本條例第3條至第7條和附件III規(guī)定的要求；

（b）報告申報人提交了錯誤的數(shù)據(jù)和信息；

（c）報告申報人沒有為使用本條例附件III所列以外的報告規(guī)則提供充分的理由。

【解讀】

本條規(guī)定闡明了關(guān)于碳邊界調(diào)節(jié)機制報告不完整性與不正確性的認定標準，它不僅對報告申報人及其所代表的歐盟境外企業(yè)具有重要的示范指示意義，而且可以避免歐盟碳關(guān)稅監(jiān)管機關(guān)濫用監(jiān)管權(quán)限。為了避免碳邊界調(diào)節(jié)機制報告具有不完整性或不正確性，歐盟境外企業(yè)應(yīng)當對自身的生產(chǎn)流程、原材料采購模式、能源使用類型、原產(chǎn)地等方面進行詳細的調(diào)查和核實，以獲取有關(guān)原材料、能源、產(chǎn)品的直接、間接或?qū)嶋H嵌入碳排放情況的全面、準確信息。這些信息不僅可以幫助歐盟境外企業(yè)及報告申報人提交完整和準確的碳邊界調(diào)節(jié)機制報告，而且能夠幫助歐盟境外企業(yè)識別和消解自身的碳排放問題。

Article 14 Assessment of CBAM reports and use of information by the competent authorities

第14條 主管當局對碳邊界調(diào)節(jié)機制報告的評估與信息應(yīng)用

【英文內(nèi)容】

1. The competent authority of the Member State of establishment of the reporting declarant shall initiate the review and assess the data, information, list of reporting declarants communicated by the Commission and indicative assessment as referred to in Article 12 within three months from the communication of that list or indicative assessment.

2. The competent authorities shall use the CBAM Transitional Registry, and the information contained in that Registry, to perform the tasks laid down in this Regulation and Regulation (EU) 2023/956.

3. Within the transitional period or thereafter, the competent authorities may initiate the correction procedure regarding any of the following: (a) incomplete or incorrect CBAM reports; (b) failure to submit a CBAM report.

4. Where the competent authority initiates the correction procedure, the reporting declarant shall be notified that the report is under review, and that additional information is required. The request for additional information by the competent authority shall include the information required in Articles 3 to 7. The reporting declarant shall submit the additional information through the CBAM Transitional Registry.

5. The competent authority, or any other authority appointed by the competent authroity, shall grant the authorisation to access the CBAM Transitional Registry and manage the registration at national level taking into consideration the EORI number in accordance with the technical arrangement set out in Article 20.

【中文翻譯】

1、報告申報人予以設(shè)立的成員國的主管當局應(yīng)當在委員會通告關(guān)于報告申報人的名單或第12條所述的指示性評估后的三個月內(nèi)，啟動審查程序和評估委員會通報的數(shù)據(jù)、信息、關(guān)于報告申報人的名單和前述指示性評估。

2、主管當局應(yīng)當使用碳邊界調(diào)節(jié)機制過渡登記處及其中包含的信息來執(zhí)行本條例和第2023/956號條例（歐盟）規(guī)定的任務(wù)。

3、有下列情形之一的，主管當局可以在過渡期內(nèi)或其后啟動糾正程序：

（a） 碳邊界調(diào)節(jié)機制報告是不完整或不正確的；

（b）未提交碳邊界調(diào)節(jié)機制報告。

4、當主管當局啟動糾正程序時，應(yīng)當通知報告申報人報告正在審查中，并要求提供補充信息。主管當局要求提供的補充信息應(yīng)當包括第3條至第7條所要求的信息。報告申報人應(yīng)當通過碳邊界調(diào)節(jié)機制過渡期登記處提交補充信息。

5、主管當局，或由主管當局指定的任何其他當局，應(yīng)當根據(jù)第20條規(guī)定的技術(shù)安排，配置訪問碳邊界調(diào)節(jié)機制過渡期登記處的權(quán)限，并應(yīng)當在考慮EORI編號情形下管理國家層面的登記事宜。

【解讀】

本條規(guī)定明確厘定了歐盟成員國的主管當局對于碳邊界調(diào)節(jié)機制報告及相關(guān)資料的審查、評估、監(jiān)管職責。在歐盟監(jiān)管當局通告關(guān)于報告申報人的名單或第12條所述的指示性評估后，對于碳邊界調(diào)節(jié)機制報告及相關(guān)資料的監(jiān)管職責被移轉(zhuǎn)到歐盟成員國的主管當局。歐盟成員國的主管當局應(yīng)當依據(jù)法定程序糾正涉及碳邊界調(diào)節(jié)機制報告的內(nèi)容瑕疵或行為瑕疵，并在成員國層面管理碳邊界調(diào)節(jié)機制過渡期登記處的登記事宜，從而減輕歐盟監(jiān)管當局的監(jiān)管負擔，并確保碳邊界調(diào)節(jié)機制在歐盟成員國層面獲得落地實施效果。

Article 15 Confidentiality

第15條 保密性

【英文內(nèi)容】

1.All decisions of the competent authorities and information acquired by the competent authority in the course of performing its duty related to reporting under this Regulation, which is confidential, or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. By way of derogation from the first subparagraph, such information may be disclosed without permission where this Regulation provides for it and where the competent authority is obliged or authorised to disclose it by virtue of Union or national law.

2.Competent authorities may communicate confidential information referred to in paragraph 1 to customs authorities of the Union.

3.Any disclosure or communication of information as referred to in paragraphs 1 and 2 shall be made in compliance with applicable data protection provisions.

【中文翻譯】

1、主管當局在履行本條例規(guī)定的報告職責過程中所作出的所有決定和獲得的信息，屬于保密性質(zhì)的，或者在保密基礎(chǔ)上提供的，應(yīng)當屬于專業(yè)保密義務(wù)的保護對象。未經(jīng)提供信息的人或機構(gòu)的明示許可，主管當局不得披露上述信息。作為本款第1分款的例外規(guī)定，在本條例規(guī)定的情況下，并且主管當局根據(jù)歐盟或國家法具有義務(wù)或獲得授權(quán)披露的情況下，此類信息可以未經(jīng)許可被披露。

2、主管當局可將第1款所述的機密信息通報本聯(lián)盟的海關(guān)當局。

3、 第1款和第2款所述的任何的信息披露或通告，均應(yīng)遵守適用的數(shù)據(jù)保護規(guī)定。

【解讀】

本條規(guī)定是關(guān)于碳關(guān)稅數(shù)據(jù)保密性的規(guī)定。它從全鏈條、全場景視角明確了主管當局保護數(shù)據(jù)的義務(wù)與責任，也確立了主管當局得以披露或通告相關(guān)數(shù)據(jù)的“安全港”標準。鑒于近年來歐盟頒布以《通用數(shù)據(jù)保護條例》為代表的眾多數(shù)據(jù)保護法律法規(guī)，本條第3款也確立了數(shù)據(jù)保護規(guī)定對于碳關(guān)稅數(shù)據(jù)（信息）披露或通告行為的約束效力。