Article 22(1) requires the authorised CBAM declarant to surrender, by 31 May, the number of CBAM certificates corresponding to the embedded emissions declared in the prior years CBAM declaration. Article 22(2) requires the declarant to ensure that the number of CBAM certificates in its account in the CBAM registry at the end of each quarter corresponds to at least 80% of the embedded emissions in the goods imported since the beginning of the calendar year (the so-called quarterly 80% holding rule).
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.