Umweltbundesamt, Referat Z 1.5, Zentrale Vergabestelle
CO2 Bepreisung und Nachweisdokumentation in für Deutschland relevanten Drittländern
Am 1. Januar 2026 begann die Regelphase für das CO2-Grenzausgleichsystems (Englisch: Carbon Border Adjustment Mechanism, kurz CBAM), welches von der Europäischen Union bereits zum 1. Oktober 2023 als Übergangsphase eingeführt wurde. Bei CBAM handelt es sich um ein Instrument der Europäischen Union, das sicherstellen soll, dass Importe bes...
Angebotsfrist: 28. September 2026Typ: Ausschreibung
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Am 1. Januar 2026 begann die Regelphase für das CO2-Grenzausgleichsystems (Englisch: Carbon Border Adjustment Mechanism, kurz CBAM), welches von der Europäischen Union bereits zum 1. Oktober 2023 als Übergangsphase eingeführt wurde. Bei CBAM handelt es sich um ein Instrument der Europäischen Union, das sicherstellen soll, dass Importe bestimmter CBAM-pflichtiger Ware in die EU denselben CO2-Kosten unterliegen wie das in der EU hergestellte Produkt. Dadurch soll Carbon Leakage verhindert werden, also dass Unternehmen aus der EU ihre Produktion in Drittländern verlegen, wo es weniger strenge Klimaregeln gibt und somit Kosten vermieden werden können. In der Regelphase gilt für zugelassene CBAM-Anmelder eine jährliche Berichtspflicht, sofern sie mehr als 50 Tonnen CBAM-relevante Waren, Strom oder Wasserstoff aus Dritt-staaten in die EU importieren. Die jährliche Berichtspflicht verbindet eine Abgabepflicht von CBAM-Zertifikaten für jede Tonne CO2-Äquivalente. Wurde für die mit den Waren verbundenen grauen Emissionen ein CO2-Preis in einem Drittland entrichtet, kann unter Umständen die Anzahl der abzugebenden CBAM-Zertifikate gemäß Artikel 9 der CBAM-Verordnung (EU) 2023/956 reduziert werden, um eine Doppelbelastung zu vermeiden. Derzeit arbeitet die Europäische Kommission am Entwurf des dazugehörigen Rechtstextes, welcher die Umrechnung des in einem Drittland gezahlten CO2-Preises in eine entsprechende Verringerung der Anzahl der abzugebenden CBAM-Zertifikate, die Nachweise über die Zahlung dieses CO2-Preises sowie die Qualifikationen der unabhängigen Person und der Voraussetzungen für die Feststellung ihrer Unabhängigkeit und Qualifikation regelt (Entwurfsfassung der Durchführungsverordnung mit dem Titel „rules for the application of Regulation (EU) 2023/956 as regards the conversion of the carbon price paid in a third country into a corresponding reduction in the number of CBAM certificates to be surrendered, the evidence of payment oft hat coarbon price, the qualific
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