Article 26 imposes administrative penalties on an authorised CBAM declarant that fails to surrender, by 31 May, the number of CBAM certificates corresponding to the embedded emissions in the goods imported during the prior calendar year. The penalty is equal to 3 times the average price of CBAM certificates in the year of import, per certificate not surrendered, indexed annually to the European consumer price index. Member States may impose additional sanctions. Penalty does not extinguish the surrender obligation.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.