为您的销售合同生成 CBAM 条款
与欧盟买家约定由谁支付 CBAM 证书费用、您需要发送哪些数据。选择费用规则和日期,然后把条款复制到您的合同或采购条款中。
条款为英文,这是与欧盟进口商签订合同的常用语言,买家可直接采用。
CBAM CLAUSE
1. Definitions. "CBAM" means the carbon border adjustment mechanism under Regulation (EU) 2023/956, as amended, and the acts adopted under it. "Specific embedded emissions", "default value" and "CBAM certificate" have the meaning given to them there. "Verified" means verified by a verifier accredited under the CBAM rules. In this clause, the Seller is the "Seller", the Buyer is the "Buyer" and the "Goods" are the goods delivered under this contract.
2. Emissions data. For each calendar year in which the Seller delivers Goods to the Buyer, the Seller shall provide to the Buyer, by 30 June of the following year, the verified specific embedded emissions of the Goods, per production installation and per CN code, with the installation's identification and the verification report, using the European Commission's communication template for installation operators or an equivalent document. The Seller shall also register its installations in the EU CBAM Registry for operators of third-country installations and make these data available there to the Buyer's EORI number.
3. Cost of CBAM certificates. The Buyer bears the cost of the CBAM certificates surrendered for the Goods. Where the Seller has not provided verified data for Goods by the date in paragraph 2 and the Buyer therefore uses default values, the Seller shall reimburse the cost of the certificates attributable to the mark-up on those default values, calculated as: tonnes of Goods concerned, multiplied by the default value before mark-up, multiplied by the mark-up percentage that applies in the year of import, multiplied by the CBAM certificate price published by the European Commission for the period of import. The Buyer shall send the Seller this calculation within 30 days after submitting the CBAM declaration, and the Seller shall pay within 30 days of receiving it.
4. Accuracy and corrections. The Seller shall provide data that reflect the verified emissions of the installations that produced the Goods. If the Seller learns that data it provided were wrong, or a verifier or an authority corrects them, it shall inform the Buyer within 10 business days and provide the corrected data. Each party shall cooperate with the other and provide the information reasonably requested by a competent authority or verifier concerning the Goods.
5. Use of the data. The Buyer shall use the emissions data received under this clause only to meet its CBAM obligations, and may disclose them only to its authorised CBAM declarant, its verifier, the competent authorities and the CBAM Registry, or where the law requires.
A starting point for negotiation, not legal advice. Have it checked by a lawyer for the law that governs your contract before you sign.
为什么要把 CBAM 写进合同
CBAM 证书由欧盟进口商购买,但需要多少取决于您的数据。没有您经核查的数值,进口商必须采用您所在国家的欧盟默认值,并加上加成:2026 年为 10%,2027 年为 20%,2028 年起为 30%。合同条款可以事先确定由谁承担这笔成本,并把您应提供的数据变成有日期的合同义务。
如何选择费用规则
买方支付;卖方经核查的数据迟交时,由卖方支付加成让价格保持简单,也让卖方有理由按时发送经核查的数值:卖方承担加成,也就是仅因数据迟交而产生的那部分额外成本,其余由买方承担。买方支付全部 CBAM 证书适合已经把 CBAM 计入价格的买家。卖方偿付全部 CBAM 证书相当于已付 CBAM 的交货价;偿付以申报为准,因此卖方需要自己的数值和证书价格才能报价。CBAM 形式发票附加费表可以逐行算出这个价格。
更多免费工具
- 成本计算器您的欧盟买家为一种产品需支付的费用,逐年至 2034 年。
- 我的产品是否受 CBAM 管辖?输入 HS 或 CN 编码,查看是否受 CBAM 管辖。
- CBAM 准备度自测十个问题:您准备得怎么样,下一步做什么。
- 2028 年起涵盖的产品您的产品是否会从 2028 年起纳入?比较欧盟三方提案。
- 计算自有排放计算工厂每吨的自有排放,并与欧盟默认值比较。
- 比较金属来源哪个国家的钢或铝的欧盟默认值最低。
- CBAM 截止日期2034 年前的所有 CBAM 日期,可导入日历。
- 检查您的信息传递模板发送前检查您填写的委员会信息传递模板。
- CBAM 监测计划模板生成工厂监测计划的 Word 草稿,涵盖全部 22 项要素。
- CBAM 数据清单工作簿12 个月的 Excel 工作簿,记录工厂的产量、燃料和前体。
- 向供应商索取排放数据现成的信函,向钢厂索取排放数据。
- 给欧盟买家的排放汇总给欧盟客户的一页排放汇总 PDF。
- 核查准备清单核查机构会要求的记录,可打印清单。
依据经第 (EU) 2025/2083 号条例修订的第 (EU) 2023/956 号条例,以及经第 (EU) 2026/1740 号更正的第 (EU) 2025/2621 号实施条例中的默认值。本模板不构成法律意见;参见免责声明。 数值如何计算