Article 30 requires the Commission to monitor the functioning of CBAM and to submit a report to the European Parliament and the Council by the end of the transitional period (and every two years thereafter) covering the assessment of carbon-leakage mitigation, the case for extending Annex I, the indirect-emissions regime, the de minimis and exporter-rebate issues, and the impact on EU industry. Article 31 governs the phase-in coordination with the EU ETS free allocation of allowances: as free allowances under the EU ETS for CBAM sectors are phased out (annually from 2026 to 2034 per the EU ETS Directive 2003/87/EC), the CBAM obligation is phased in by the same factor.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.