CBAM 合规要求：从官方文本出发

每张 CBAM 证书对应 1 吨 CO₂e 内含排放。

‘CBAM certificate’ means a certificate in electronic format corresponding to one tonne of CO 2 e of embedded emissions in goods

进口商一个日历年内 CBAM 货物累计净质量不超过 50 吨即可豁免；一旦超过，该年全部进口均须履行义务。电力和氢不适用此门槛。

The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.

年内一旦超过门槛，义务适用于该日历年进口的全部货物的全部内含排放。

shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year

自 2027 年 2 月 1 日起，成员国通过共同中央平台向授权申报人出售证书；此前无法为 2026 年进口购买。

From 1 February 2027, a Member State shall sell CBAM certificates on a common central platform to authorised CBAM declarants established in that Member State.

Y 年进口须在 Y+1 年 9 月 30 日前申报并清缴证书（首次为 2027 年 9 月 30 日，对应 2026 年）。

By 30 September of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates

自 2027 年起，申报人每季度末持有的证书须不少于当年 1 月 1 日以来进口货物内含排放的 50%（按无加成默认值或上年清缴参照计算，并扣除第 31 条免费配额调整）。2026 年进口不适用。

法规按附件 IV 默认值（或上年清缴参照）计量持有量；本工具使用您自己的计算 SEE，官方持有数可能不同。

From 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year

须在超过 50 吨门槛当季的下一季度末前满足持有义务。

The authorised CBAM declarant shall comply with the obligation laid down in paragraph 2 by the end of the quarter following that in which the single mass-based threshold is exceeded.

清缴后剩余证书可在清缴当年 10 月 31 日前申请回购，数量以第 22(2) 条持有义务应购数为上限，回购价为原购买价。

The number of CBAM certificates subject to repurchase as referred to in paragraph 1 shall be limited to the total number of CBAM certificates that the authorised CBAM declarant had an obligation to purchase pursuant to Article 22(2) during the calendar year of the purchase of the CBAM certificates.

2027 年为 2026 年排放购买的证书只能在 2027 年回购；2027 年 11 月 1 日仍剩余的将被无偿注销。为 2026 年多买即为纯成本。

By way of derogation from paragraph 2, CBAM certificates purchased in 2027 in respect of the embedded emissions for the year 2026 may only be repurchased in 2027.

每年 11 月 1 日，账户中剩余的前年购买的证书将被无偿注销。

On 1 November of each year, the Commission shall cancel any CBAM certificates that were purchased during the year before the previous calendar year

2026 年排放对应的证书，按货物进口当季 EUA 拍卖结算价的成交量加权季度平均价计价，于下一季度初公布。

The quarterly price of CBAM certificates shall apply to CBAM certificates that correspond to the embedded emissions declared by authorised CBAM declarants in respect of the year 2026 for the quarter of importation of the goods in which those emissions are embedded.

自 2027 年 1 月 1 日起，价格为 EUA 拍卖结算价的周平均值，适用于下一周售出的证书。2027 年及以后的进口，价格取决于购买时点。

From 1 January 2027, the Commission shall calculate the price of CBAM certificates every calendar week as the average of the auction clearing prices of allowances

内含排放采用实际值时，申报人可就原产国实际支付的碳价（扣除任何返还或补偿）抵减应清缴证书，须有独立第三方认证的证据并保存四年。

截至 2026-10-14，CELLAR 所列 CBAM 法规中未找到将实付碳价换算为证书抵减量（含年度平均人民币兑欧元汇率）的第 9(5) 条实施细则。本工具沿用平台抵减模型（computeCbamCharge：实付人民币碳价 ÷ 平台欧元汇率，以证书价格为上限），且仅用于实际值 SEE 的产品行。

The reduction may be claimed only if the carbon price has been effectively paid in a third country.

若内含排放采用默认值，只能参照年度默认碳价申请抵减；欧委会可自 2027 年起为第三国公布该价格。

尚未在官方文本中找到中国的年度默认碳价。本工具对采用默认值的计算不做任何抵减。

Where the embedded emissions are determined on the basis of default values, a reduction may be claimed only by a reference to yearly default carbon prices.

应清缴证书按 EU ETS 免费配额调整：逐个货物按 CBAM 基准值 × CBAM 系数 × 跨行业修正系数 × 进口质量计算。电力无调整。

本工具将平台的应付比例（100% − CBAM 系数；只读引用 constants.ts）乘以您的排放，而非 IR 2025/2620 基于基准值的公式，结果仅供参考。

The adjustment to the number of CBAM certificates, as referred to in Article 31 of Regulation (EU) 2023/956 (‘free allocation adjustment’), shall be calculated in accordance with point 2 of the Annex to this Regulation.

CBAM 货物的免费配额按 CBAM 系数缩减：2026 年 97.5%、2027 年 95%、2028 年 90%、2029 年 77.5%、2030 年 51.5%、2031 年 39%、2032 年 26.5%、2033 年 14%，2034 年起为零。

shall be equal to 97,5 % in 2026, 95 % in 2027, 90 % in 2028, 77,5 % in 2029, 51,5 % in 2030, 39 % in 2031, 26,5 % in 2032 and 14 % in 2033. From 2034, no CBAM factor shall apply.

平台成本由授权申报人支付的费用承担，费用水平将由授权法规确定。

截至 2026-10-14，CELLAR 中未找到确定费用水平的授权法规。现金流不含平台费用。

The costs incurred in connection with the establishment, operation and management of the common central platform shall be financed by fees payable by authorised CBAM declarants.