1. Legal Basis & Requirements
Under Article 9 of Regulation (EU) 2023/956:
An authorized CBAM declarant may claim a reduction in the number of CBAM certificates to be surrendered to account for the carbon price effectively paid in the country of origin for the declared embedded emissions.
2. Step-by-Step Procedure
Step 2.1: Open Article 9 Credit Module
Navigate to CBAM ComplianceOrigin Carbon Price (Art. 9).
Click + Record Carbon Price Paid.
Step 2.2: Enter Tax / Market Transaction Details
Select the Origin Country (e.g. India).
Select the Statutory Mechanism:
ccts_compliance_purchase (Carbon Credit Certificates under ECA 2001)domestic_carbon_cess (Clean Energy Cess / Coal Tax)subnational_etsEnter the gross price paid per metric tonne of CO_2e in local currency (e.g.
INR 1,250 / tCO2e).Enter any rebate or free allocation discount received per tonne.
Provide the official exchange rate published by the European Central Bank (ECB) on the date of transaction.
Step 2.3: Attach Audit Proof & Link to Quarter
Upload the official tax treasury challan or carbon registry transaction receipt.
Upload the independent auditor's non-rebate certification statement.
Link the record to the applicable quarterly declaration.
The system calculates the net deductible amount in EUR and updates the CBAM certificate liability forecast.