删除安然。上to:删除安然。上a)删除安然。小上listed(1)Article 2 is amended as follows:删除安然。上AnnexI(a)paragraph 3 is replaced by the following:3.By way of derogation from paragraphs 1 and 2,this Regulation shall not apply togoods to be moved or used in the context of military activities pursuant to Article 1,point(49),of删除[安然。上which are imported intoCommission Delegated Regulation (EU)2015/2446*.删除[安然。上customs territory*Commission Delegated Regulation (EU)2015/2446 of 28 July 2015 supplementing Regulation(EU)No 952/2013 of the European Parliament and of the Council as regards detailed rulesconcerning certain provisions of the Union Customs Code (OJ L 343,29.12.2015,p.1,ELl:删除[安然。：intrinsic valuehttp://data.europa.eu/eli/reg_del/2015/2446/oj).'(b)the following paragraph 3a is inserted:删除[安然。上such'3a.By way of derogation from paragraphs 1 and 2,importers,including authorised CBAM删除[安然。上doesdeclarants,shall be exempted from the obligations under this Regulation,where the goods Jistedin Annex I,with the exception of electricity and hydrogen,do not exceed,cumulatively per删除[安然。j上onsignmentcalendar year,the mass-based threshold laid down in point 1 of Annex VIl.The threshold laid down in point 1 of Annex VIl shall ensure that at least 99%of the emissions删除[安然。上value specified for goodsembedded in the imported goods and processed products pursuant to Article 2(1)and(2)are刑除[安然。上negligible value as referred tonot covered by the derogation referred to in the first subparagraph.The Commission is empowered to adopt delegated acts to amend the mass threshold set out in删除[安然。：23 of Council Regulation(ECAnnex VII to reflect a material change in the average emission intensities of goods used for the删除[安然。：N01186/2009(22:calculation of the threshold laid down in point 1 of Annex Vll,or significant changes in thepattern of trade in goods,including practices of circumvention of that threshold as referred to in刑除[安然。：goods containedArticle27(2)point (b)删除[安然。]：personal luggage of travellers coming fromArticle 3 is amended as follows:删除[安然。j:third country provided that别除安然。：intrinsic value(a)point(15)is replaced by the following:'(15)'importer'means either the person lodging a customs declaration for release for freecirculation of goods or a bill of discharge in accordance with Article 175(5)of Delegated刑除[安然。上：does not exceedRegulation (EU)2015/2446 in its own name and on its own behalf or,where the customs删除[安然。：value specified for goodsdeclaration is lodged by an indirect customs representative in accordance with Article 18 ofRegulation(EU)No 952/2013,the person on whose behalf such a declaration is lodged;删除[安然。：negligible value as referred to(b)point (31)is replaced by the following:(31)operator'means any person that operates or controls an installation in a third country别除安然。上Article23including a parent company controlling an installation in a third country;刑除[安然。：Regulation(EC)No1186/2009:删除安然。：used(3)Article 5 is amended as follows:(a)paragraph 1 is replaced by the following:别除[安然。上military activities pursuant'1.Any importer established in a Member State shall,prior to importing goods into the customsterritory of the Union,apply for the status of authorised CBAM declarant application for an删除安然。：1，point(49删除[安然。j:of Commission Delegated Regulation(EU)四删除安然。小上who删除安然。上；authorisation').An indirect customs representative shall submit the application for authorisation删除[安然。上Where such an importer appoints anwhere the indirect customs representative is appointed by an importer in accordance with Article18 of Regulation (EU)No 952/2013 and agrees to act as authorised CBAM declarant,including刑除[安然。：the indirect customs representativewhere that importer is subject to the derogation pursuant to Article 2(3a).';(b)the following paragraph 1a is inserted:'1a.An importer shall submit the application for an authorisation in accordance with paragraph1 where the importer expects to exceed the threshold laid down in point 1 of Annex Vll.'删除[安然。：indirect customs representative(c)paragraph 2 is replaced by the following:删除[安然。小：authorisation.2.Where an importer is not established in a Member State,the indirect customsrepresentative shall apply for the status of authorised CBAM declarant,including where that删除[安然。]：submit the applicationimporter is subject to the derogation pursuant to Article 2(3a).';(d)in paragraph 5,point (g)is replaced by the following:删除[安然。小：an authorisation(g)estimated monetary value,volume of imports of goods into the customs territory of the删除[安然。j上value andUnion by type of goods and information on the Member States of import,for the calendar yearduring which the application is submitted,and for the following calendar year'(e)the following paragraph 7a is inserted:'7a.An authorised CBAM declarant may delegate the submission of CBAM declarations asreferred to in Article 6 to a person acting on behalf and in the name of that declarant.Theauthorised CBAM declarant shall remain responsible for performing the obligations set out withregard to authorised CBAM declarants in this Regulation.';(4)Article 6 is amended as follows:(a)paragraph 1 is replaced by the following:1.By 31August of each year,and for the first time in 2027 for the year 2026,each authorisedCBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM1declaration for the preceding calendar year.(b)paragraph 2 is replaced by the following:刑除[安然。上May2.The CBAM declaration shall contain the following information:删除安然。上eclarant(a)the total quantity of each type of goods imported during the preceding calendar year,expressed in megawatt-hours for electricity and in tonnes for other goods,including the imported删除安然。：forgoods below the threshold laid down in point 1 of Annex VI);(b)the total embedded emissions in the goods referred to in point (a)of this paragraph,expressed in tonnes of CO 2 e emissions per megawatt-hour of electricity or,for other goods,intonnes of CO 2 e emissions per tonne of each type of goods,calculated in accordance with Article7and verified,when actual emissions are used,in accordance with Article删除[安然。小：verified(c)the total number of CBAM certificates to be surrendered,corresponding to the totalembedded emissions referred to in point (b)of this paragraph after the reduction that is due onthe account of the carbon price paid in a third countryn.accordance.wit地.Article.9.and the别除安然.上of originadjustment necessary to reflect the extent to which EU ETS allowances are allocated free ofcharge in accordance with Article 31;(d)where applicable,copies of verification reports,issued by accredited verifiers,under Article 8and Annex v删除安然。：