Expert Opinion on CO2 Pricing and Evidence Documentation in Third Countries for Germany

Expert opinion on CO2 pricing and documentation of evidence in third countries relevant to Germany: Preparation of an expert opinion to define suitable and sufficiently secure evidence for the payment of CO2 pricing systems in a third country, enabling a reduction of CBAM certificates to be surrendered according to Article 9 of CBAM Regulation (EU) 2023/956. This concerns the regular phase of the Carbon Border Adjustment Mechanism (CBAM), which began on January 1, 2026 (transitional phase since October 1, 2023). CBAM declarants importing more than 50 tons of CBAM-relevant goods, electricity, or hydrogen from third countries into the EU are subject to an annual reporting obligation. The European Commission has not specified in the draft legal text on the effectively paid CO2 price which evidence is considered suitable and sufficiently secure. Further technical details are available in the tender documents.

Tender documents

Additional details