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Title page 1

Contents 6

Foreword 4

Acknowledgments 5

Executive summary 9

Technical Summary 10

References 19

1. Policy and economic context 20

1.1. Policy context and rationale 20

1.2. Implementation phases and milestones 22

1.3. Metrics to support and assess implementation 24

1.4. Main bodies involved in CBAM governance 25

References 26

Notes 29

2. CBAM framework and key features 30

2.1. Sector and product coverage 30

2.2. Interplay between CBAM certificate and EU ETS allowance prices 31

2.3. Monitoring, reporting and verification (MRV) rules under the CBAM 32

2.3.1. Calculating embedded emissions 33

2.3.2. Default values 34

2.3.3. Verification of embedded emissions 35

2.4. Possible data and compliance challenges 35

References 37

Notes 39

3. Role of National Competent Authorities (NCAs) 40

3.1. Authorisation of CBAM declarants and registration of accredited verifiers 40

3.1.1. Authorisation processes and tasks of NCAs 40

3.1.2. Assessment criteria of applications 44

3.1.3. Processes for guarantee required from applicants 46

3.1.4. Registration of accredited verifiers 48

3.2. Revocation of authorisations 48

3.2.1. Revocation processes and tasks of NCAs 49

3.2.2. Revocation upon request of CBAM declarant 50

3.2.3. Reassessment of status of CBAM declarant 51

3.2.4. Revocation initiated by NCAs 51

3.2.5. Immediate revocation initiated by NCAs 52

3.2.6. Post-revocation obligations 52

3.3. Review of EU CBAM declarations 54

3.3.1. Oversight by the European Commission 54

3.3.2. Review processes and tasks of NCAs 55

3.3.3. Review outcomes and corrective actions 56

3.4. CBAM certificate management 57

3.4.1. Mechanisms, rules and processes 58

3.5. Penalties for non-compliance 60

3.5.1. General processes on penalties 60

3.5.2. Penalty system under CBAM 62

3.6. Data exchange and communication 64

References 66

Notes 66

4. Role of Customs Authorities 67

4.1. Customs procedures and information systems 67

4.2. Enforcing CBAM at the border and carrying out related checks 69

4.2.1. Step 1: Determine if the good is CBAM-covered 70

4.2.2. Step 2: Determine if CBAM applies (customs procedure and exemptions) 71

4.2.3. Step 3: Verify CBAM authorisation 73

4.2.4. Communicating relevant information via data transmission mechanisms 73

4.2.5. Additional responsibilities 75

4.3. Trade facilitation perspective 76

4.3.1. Trade facilitation tools relevant for CBAM implementation 77

4.3.2. Potential disruptions caused by CBAM for existing trade facilitation tools 78

4.3.3. How can a trade facilitation lens help to integrate new CBAM tasks at the border? 78

References 81

5. Governance and stakeholder support and communication 82

5.1. Governance 82

5.2. Stakeholder support and communication 84

References 88

6. Conclusion 89

Annex A. Ongoing and future CBAM policy developments 90

Annex B. Exposure to CBAM's impact: a case study of Romania 97

Tables 7

Table 1. List of recommendations on CBAM implementation 17

Table 2.1. Scope of CBAM 30

Table 2.2. Default values under CBAM 34

Table 2.3. Review and verification processes and responsibility by data type 35

Table 3.1. Summary of assessment criteria and potential assessment framework for granting status of authorised CBAM declarant 45

Table 3.2. CBAM declaration coverage for post-revocation obligations 52

Table 3.3. Review outcomes and consequences 56

Table 3.4. Overview of CBAM certificate management: processes and key timelines 59

Table 3.5. Penalty system for different non-compliant actors 62

Table 3.6. Components of the CBAM Registry and customs systems for interoperability 65

Table 4.1. Customs Authorities' tasks under the CBAM Regulation 2023/956 68

Table 4.2. CBAM data elements and systems relevant for Customs 74

Table 4.3. New CBAM tasks: how trade facilitation can help 79

Figures 7

Figure 1.1. The CBAM legislative journey 20

Figure 1.2. Effective Average Explicit Carbon Rates in the industry sector in selected economies 21

Figure 1.3. CBAM implementation timeline 22

Figure 1.4. Current CBAM charge phase-in and EU ETS free allowances phase-out trajectories 23

Figure 2.1. Formula for determining the number of CBAM certificates to be surrendered 31

Figure 2.2. CBAM processes in the definitive period 33

Figure 2.3. CBAM emission accounting framework 34

Figure 3.1. Flowchart of NCA tasks and processes for authorising CBAM declarants 41

Figure 3.2. Flowchart of NCA tasks and processes regarding the guarantee during and after the authorisation of a CBAM declarant 47

Figure 3.3. Flowchart of NCA tasks and processes regarding the revocation procedure 50

Figure 3.4. Flowchart of NCA tasks and processes regarding the review of CBAM declarations 55

Figure 3.5. Flowchart of NCA tasks and processes regarding penalties 61

Figure 4.1. CBAM actors and procedures relating to Customs Authorities 68

Figure 4.2. Customs sequence of checks to enforce CBAM at the border 70

Boxes 42

Box 3.1. Details and process for the authorisation of electricity importers 42

Box 4.1. Customs procedures for imports of electricity as a CBAM good 71

Box 4.2. Using TARIC document codes for automatic customs clearance of CBAM goods 72

Box 4.3. The EU Customs Surveillance System and its role in CBAM enforcement 74

Box 4.4. OECD Trade Facilitation Indicators (TFIs) 77

Recommendations 8

Recommendation 1. Develop metrics and expertise to assess impacts and support implementation 24

Recommendation 2. Facilitate the authorisation process of electricity importers 44

Recommendation 3. Ensure that documents required from applicants are adequate and facilitate authorisation through automation or delegation 46

Recommendation 4. Develop guidelines for communicating and tools for determining and monitoring guarantees 48

Recommendation 5. Develop guidelines for the revocation procedure 53

Recommendation 6. Develop guidelines and capacity for reviewing CBAM declarations 57

Recommendation 7. Develop a CBAM certificate management tracking tool 60

Recommendation 8. Develop a penalty rulebook 63

Recommendation 9. Develop instructions and operational competencies for the CBAM Registry 64

Recommendation 10. Strengthen Customs Authorities operational capacity for implementing CBAM 69

Recommendation 11. Develop a step-by-step customs process for CBAM compliance checks 73

Recommendation 12. Integrate electronic data transmission mechanisms and digital tools for CBAM tasks 75

Recommendation 13. Strengthen customs risk management to detect and prevent CBAM circumvention 76

Recommendation 14. Leverage trade facilitation measures for customs-related CBAM implementation 80

Recommendation 15. Establish a CBAM governance roadmap detailing responsibilities and legal basis for acting 83

Recommendation 16. Create a CBAM Interministerial Working Group (IWG) to support communication, information flow and co-ordination across... 84

Recommendation 17. Explore the creation of a CBAM Stakeholder Advisory Group 84

Recommendation 18. Refine the existing framework for ensuring rapid and efficient processing of requests from stakeholders 85

Recommendation 19. Implement a multi-channel CBAM communication strategy 86

Recommendation 20. Complement EU documentation by developing national guidance to address specific needs of domestic stakeholders 87

Recommendation 21. Monitor progress in implementing the recommendations to reap their full benefits 89

Annex Tables 90

Table A A.1. CBAM-related legal acts 90

Annex Figures 97

Figure A B.1. Relative importance of the domestic production value of CBAM goods in Romania's economy in 2023 97

Figure A B.2. Production of CBAM goods in Romania in 2023 98

Figure A B.3. Values (left) and quantities (right) of imports of CBAM goods in Romania in 2024 98

Figure A B.4. Imports of CBAM goods in Romania in 2024 from extra-EU countries of origin 99

Figure A B.5. Main extra-EU countries of origin of imports of CBAM goods in Romania in 2024 100

Figure A B.6. Values (left) and quantities (right) of exports of CBAM goods in Romania in 2024 101

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