lexiara

art_19__para

CBAM
REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance) · European Union

The review may consist in verifying the information provided in the CBAM declaration and in verification reports on the basis of the information communicated by the customs authorities in accordance with Article 25, any other relevant evidence, and on the basis of any audit deemed necessary, including at the premises of the authorised CBAM declarant.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.