EU Carbon Border Adjustment Mechanism (CBAM)
CBAM - Obligations of Authorised CBAM Declarants (Ch II)

EU Carbon Border Adjustment Mechanism (CBAM) CBAM-Art.7: Calculation of embedded emissions (Article 7)

Article 7 establishes the methodology for calculating embedded emissions in Annex I goods. Actual emissions are determined per the methodologies in Annex IV (mass balance, source streams, monitoring plans aligned with the EU ETS Monitoring and Reporting Regulation). Where actual emissions cannot be adequately determined, default values per Annex IV apply (Commission to publish country/sector defaults). The methodology distinguishes between direct emissions and (for certain sectors) indirect emissions from consumption of electricity used in production.

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