EU Carbon Border Adjustment Mechanism (CBAM) CBAM-Art.27: Circumvention monitoring (Article 27)

Article 27 empowers the Commission, on its own initiative or following requests from Member States or interested parties, to investigate practices of circumvention (e.g. slight modifications of products to avoid Annex I CN-codes, resource shuffling, distortive cost-shifting between products). The Commission can adopt delegated acts to extend CBAM scope where circumvention is established.