Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the methods for the calculation of emissions embedded in goods

Eel is the net electricity production of the cogeneration unit during the reporting period, expressed in TJ.

Where the determination of the efficiencies ηheat and ηel is technically not feasible or would incur unreasonable costs, values based on technical documentation (design values) of the installation shall be used. If no such values are available, conservative standard values of ηheat = 0,55 and ηel = 0,25 shall be used.

The attribution factors for heat and electricity from CHP shall be calculated as follows:

Image omitted; see official source	(Equation 49)
Image omitted; see official source	(Equation 50)

Where:

FCHP,Heat is the attribution factor for heat (dimensionless);

FCHP,El is the attribution factor for electricity (or mechanical energy, if applicable) (dimensionless);

ηref, heat is the reference efficiency for heat production in a stand-alone boiler (dimensionless); and

ηref,el is the reference efficiency of electricity production without cogeneration (dimensionless).

The appropriate fuel-specific reference efficiencies are given in point G of Annex II.

The specific emission factor of the CHP-related measurable heat to be used for the attribution of heat-related emissions to production processes shall be calculated as:

EFCHP,Heat = EmCHP × FCHP,Heat/Qnet	(Equation 51)

Where:

EFCHP, heat is the emission factor for the production of measurable heat in the cogeneration unit expressed in t CO2/TJ and

Qnet is the net heat produced by the cogeneration unit expressed in TJ.

The emissions from heat produced in the cogeneration attributable to the production process shall be calculated as:

EmHeat = EFCHP, heat × Qconsumed

Where:

Qconsumed is the amount of measurable heat consumed in the production process expressed in TJ.

The specific emission factor of the CHP-related electricity to be used for the attribution of indirect emissions to production processes shall be calculated as:

EFCHP,El = EmCHP × FCHP,El/EEl,prod	(Equation 52)

Where:

EEl,prod is the electricity produced by the CHP unit.

Where a waste gas is part of the fuel mix used, and where the emission factor of the waste gas is higher than the standard emission factor of natural gas given in Table 1 of point G of Annex II, that standard emission factor is used to calculate EFmix instead of the emission factor of the waste gas.

Measurable heat produced outside the installation

Where a production process consumes measurable heat produced outside the installation, the heat-related emissions are to be included independently on whether the heat stems from the production process of a good listed in Annex I to Regulation (EU) 2023/956 or not. In this case, the heat related emissions shall be determined using one of the following methods.

• (1) Where the installation producing the heat carries out emission monitoring in line with this Regulation and verification of the emission sources and the quantities of measurable heat exported in line with Delegated Regulation (EU) 2025/2551, the emission factor of measurable heat shall be determined using relevant equations of previous points, based on emission data provided by the operator of the installation producing the measurable heat.

• (2) Where the method pursuant to point 1 is not available, a standard value is used, based on the standard emission factor of the fuel most commonly used in the industrial sector of the country, assuming a boiler efficiency of 90 %.

Further rules for the attribution of emissions from measurable heat

Where losses of measurable heat are determined separately from the amounts used in production processes, emissions related to these heat losses shall be added proportionally to the emissions of all production processes in which measurable heat produced in the installation is used, in order to ensure that 100 % of the quantity of net measurable heat produced within the installation, or imported or exported by the installation, as well as quantities transferred between production processes, are attributed to production processes without any omission or double counting.

A.2.3.   Waste gases

If waste gases from a different production process are consumed in the production process of the good, the emissions are attributed on the basis of Equation 53.

Image omitted; see official source	(Equation 53)

Where:

VWG is the volume of the waste gas imported;

NCVWG is the net calorific value of the waste gas imported; and

EFNG is the standard emission factor of natural gas as given in point G of Annex II.

If waste gases from the production process of the good are consumed in a different production process, the emissions are attributed according to the Equation 54, if the installation operator can provide sufficient evidence for verification.

Image omitted; see official source	(Equation 54)

Where:

VWG,exported is the volume of waste gas exported from the production process;

NCVWG is the net calorific value of the waste gas;

EFNG is the standard emission factor of natural gas as given in point G of Annex II; and

Corrη is the factor that accounts for the difference in efficiencies between the use of waste gas and the use of the reference fuel natural gas. The standard value is Corrη = 0,667.

A.3.   Calculation methods

For the purpose of assigning the installation’s emissions to goods, the emissions, inputs, and outputs shall be attributed to production processes defined in accordance with point A.4 using Equation 55 for direct emissions and Equation 56 for indirect emissions, using total figures over the whole reporting period for the parameters given in the equation. The attributed direct and indirect emissions shall then be converted into specific embedded direct and indirect emissions of the goods resulting from the production process using Equations 57 and 58.

Image omitted; see official source	(Equation 55)

Where AttrEm Dir is calculated to have a negative value, it shall be set to zero.

Image omitted; see official source	(Equation 56)
Image omitted; see official source	(Equation 57)
Image omitted; see official source	(Equation 58)

Where:

AttrEm Dir	are the attributed direct emission of the production process over the whole reporting period, expressed in t CO2e;
AttrEm indir	are the attributed indirect emission of the production process over the whole reporting period, expressed in t CO2e;
DirEm *	are the directly attributable emissions from the production process, determined for the reporting period using the rules provided in point B of Annex II and point A of this Annex, and the following rules: Measurable heat: Where fuels are consumed for the production of measurable heat which is consumed outside the production process under consideration, or which is used in more than one production process (which includes situations with imports from and exports to other installations), the fuels’ emissions are not included in the directly attributable emissions of the production process, but added under the parameter EmH,import in order to avoid double counting. Waste gases: The emissions caused by waste gases produced and fully consumed within the same production process are included in DirEm. The emissions from the combustion of waste gases exported from the production process are fully included in DirEm irrespective of where they are consumed. However, for exports of waste gases the term WGcorr,export shall be calculated. Emissions from the combustion of waste gases imported from other production processes are not taken into account in DirEm. Instead the term WGcorr,import* shall be calculated;
Em H,imp	are the emissions equivalent to the quantity of measurable heat imported to the production process, determined for the reporting period using the rules provided in point A.2 of this Annex, and the following rules: Emissions related to measurable heat imported to the production process include imports from other installations, other production processes within the same installation, as well as heat received from a technical unit (e.g. a central power house at the installation, or a more complex steam network with several heat producing units) that supplies heat to more than one production process. Emissions from measurable heat shall be calculated using the following formula: Image omitted; see official source (Equation 52) Where: EFheat is the emission factor for the production of measurable heat determined in accordance with point A.2 of this Annex, expressed in t CO2/TJ and Qimp is the net heat imported to and consumed in the production process expressed in TJ;
Em H,exp	are the emissions equivalent to the quantity of measurable heat exported from the production process, determined for the reporting period using the rules provided in point A.2 of this Annex. For the exported heat either the emissions of the actually known fuel mix in accordance with point A.2 of this Annex shall be used, or – if the actual fuel mix is unknown – the standard emission factor of fuel most commonly used in the country and industrial sector, assuming a boiler efficiency of 90 %. Heat recovered from electricity-driven processes and from nitric acid production shall not be accounted;
WG corr,imp	are the attributed direct emissions of a production process consuming waste gases imported from other production processes, corrected for the reporting period;
WG corr,exp	are the emissions equivalent to the quantity of waste gases exported from the production process, determined for the reporting period;
Em el,prod	are the emissions equivalent to the quantity of electricity produced within the boundaries of the production process, determined for the reporting period using the rules provided in point D of Annex II;
Em el,cons	are the emissions equivalent to the quantity of electricity consumed within the boundaries of the production process, determined for the reporting period using the rules provided in point D of Annex II;
SEE g,Dir	are the specific direct embedded emissions of goods g expressed in t CO2e per functional unit, valid for the reporting period;
SEE g,Indir	are the specific indirect embedded emissions of goods g expressed in t CO2e per functional unit, valid for the reporting period;
AL g	is the activity level of the goods g, i.e. the quantity of the goods g produced in the reporting period in that installation, determined in accordance with point F of Annex II, expressed in functional units.

B. CALCULATION OF SPECIFIC EMBEDDED EMISSIONS OF COMPLEX GOODS

In accordance with Annex IV to Regulation (EU) 2023/956, the specific embedded emissions SEE g of complex goods g shall be calculated as follows:

Image omitted; see official source	(Equation 59)
Image omitted; see official source	(Equation 60)

Where:

SEE g are the specific direct or indirect embedded emissions of (complex) goods g expressed in t CO2e per functional unit;

AttrEm g are the attributed direct or indirect emissions of the production process yielding goods g determined in accordance with point A.3 of this Annex for the reporting period, expressed in t CO2e;

AL g is the activity level of the production process yielding goods g for the reporting period determined in accordance with point F of Annex II, expressed in functional units;

EE InpMat are the embedded direct or indirect emissions of all precursors consumed during the reporting period, expressed in t CO2e;

M i is the mass of precursor i used in the production process yielding g during the reporting period, expressed in functional units of precursor i, and

SEE i are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per functional unit of precursor i.

In this calculation, only precursors not covered by the same production process as goods g are taken into account. Where the same precursor is obtained from different production processes, the precursor from each installation shall be treated separately.

If a precursor i originates in the Union or in one of the countries or territories exempted pursuant to point 1 of Annex III to Regulation (EU) 2023/956 the specific direct or indirect embedded emissions of that precursor shall be counted as zero.

Where a precursor i itself has precursors, those precursors are first taken into account using the same calculation method in order to calculate the embedded emissions of the precursor i before they are used for calculating the embedded emissions of goods g. This method is used recursively to all precursors which are complex goods.

The parameter Mi refers to the total mass of precursor required to produce the amount ALg. It also includes quantities of the precursor which do not end up in the complex goods but may be spilt, cut off, combusted, chemically modified, etc. in the production process and leave the process as by-products, scrap, residues, wastes, or emissions.

In order to provide data which can be used independently of activity levels, the specific mass consumption mi for each precursor i shall be determined and included in the communication pursuant to Annex IV:

Image omitted; see official source	(Equation 61)

Thereby the specific embedded emissions of complex goods g may be expressed as:

Image omitted; see official source	(Equation 62)

Where:

ae g are the specific attributed direct or indirect emissions of the production process yielding goods g, expressed in t CO2e per tonne of g, being equivalent to specific embedded emissions without precursors’ embedded emissions:

Image omitted; see official source	(Equation 63)

m i is the specific mass consumption of precursor i used in the production process yielding one functional unit of goods g, expressed in functional unit of precursor i per functional unit of goods g (i.e. dimensionless); and

SEE i are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per functional unit of precursor i.

For goods whose functional units are tonnes of clinker content and are commercialised in different ranges of composition, the operator will calculate the specific embedded emissions of goods according to the clinker contained in the goods averaged for each range of composition, applying Equation 64.

SEEg(Cki ) = SEEg × CKi**	(Equation 64)

Where:

SEEg(Cki ) is the specific embedded emissions of the good with clinker content Cki;

SEE g is the specific embedded emissions calculated in Equation 59 or 62;

CK i is the average clinker content of the goods within a range of composition in tonnes of clinker per tonnes of goods.

For goods whose functional units are kilograms of nitrogen content and are commercialised in different ranges of composition, the operator will calculate the specific embedded emissions of goods according to the nitrogen contained in the goods averaged for each range of composition, applying Equation 65.

Image omitted; see official source	(Equation 65)

Where:

Image omitted; see official source is the specific embedded emissions of the good with nitrogen content Ni;

SEE g is the specific embedded emissions calculated in Equation 59 or 62;

N i is the average nitrogen content of the goods within a range of composition in kilograms of nitrogen per tonnes of goods.

For goods whose functional units are the supplementary unit kg of nitrogen content and are commercialised in different ranges of composition, the operator will calculate the specific embedded emissions of goods according to the nitrogen contained in the goods averaged for each range of composition, applying Equation 66.

Image omitted; see official source	(Equation 66)

Where:

Image omitted; see official source is the specific embedded emissions of the good with nitrogen content Ni;

SEE g is the specific embedded emissions calculated in Equation 59 or 62;

N i is the average nitrogen content of the goods within a range of composition in kg of nitrogen per tonnes of goods.

The ranges of composition for clinker content and nitrogen content shall not be larger than 10 %.

For goods whose functional units are tonnes of clinker content, kilograms of nitrogen content or the supplementary unit kg of nitrogen content and are commercialised in custom-made compositions on request of the client, the installation operator will issue a declaration of clinker content or nitrogen content for each consignment and with the calculation of specific embedded emissions according to the correspondent Equations 64, 65 or 66, where Cki and Ni will be the specific clinker content or nitrogen content of the consignment.

C. HARMONISED EFFICIENCY REFERENCE VALUES FOR SEPARATE PRODUCTION OF ELECTRICITY AND HEAT

In the tables below the harmonised efficiency reference values for separate production of electricity and heat are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity).

Table 1

Reference efficiency factors for electricity production

Category	Category	Type of fuel	Year of construction	Year of construction	Year of construction
Category	Category	Type of fuel	Before 2012	2012-2015	From 2016
Solids	S1	Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke	44,2	44,2	44,2
Solids	S2	Lignite, lignite briquettes, shale oil	41,8	41,8	41,8
Solids	S3	Peat, peat briquettes	39,0	39,0	39,0
Solids	S4	Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones	33,0	33,0	37,0
Solids	S5	Other solid biomass including all wood not included under S4 and black and brown liquor	25,0	25,0	30,0
Solids	S6	Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste	25,0	25,0	25,0
Liquids	L7	Heavy fuel oil, gas/diesel oil, other oil products	44,2	44,2	44,2
Liquids	L8	Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, and other bio-liquids	44,2	44,2	44,2
Liquids	L9	Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain)	25,0	25,0	29,0
Gaseous	G10	Natural gas, LPG, LNG and biomethane	52,5	52,5	53,0
Gaseous	G11	Refinery gases hydrogen and synthesis gas	44,2	44,2	44,2
Gaseous	G12	Biogas produced from anaerobic digestion, landfill, and sewage treatment	42,0	42,0	42,0
Gaseous	G13	Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas)	35,0	35,0	35,0
Other	O14	Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions)			30,0

Table 2

Reference efficiency factors for heat production

Category	Category	Type of fuel	Year of construction	Year of construction	Year of construction	Year of construction	Year of construction	Year of construction
Category	Category	Type of fuel	Before 2016	Before 2016	Before 2016	From 2016	From 2016	From 2016
Category	Category	Type of fuel	Hot water	Steam22	Direct use of exhaust gases23	Hot water	Steam22	Direct use of exhaust gases23
Solids	S1	Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke	88	83	80	88	83	80
Solids	S2	Lignite, lignite briquettes, shale oil	86	81	78	86	81	78
Solids	S3	Peat, peat briquettes	86	81	78	86	81	78
Solids	S4	Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones	86	81	78	86	81	78
Solids	S5	Other solid biomass including all wood not included under S4 and black and brown liquor	80	75	72	80	75	72
Solids	S6	Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste	80	75	72	80	75	72
Liquids	L7	Heavy fuel oil, gas/diesel oil, other oil products	89	84	81	85	80	77
Liquids	L8	Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, and other bio-liquids	89	84	81	85	80	77
Liquids	L9	Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain)	80	75	72	75	70	67
Gaseous	G10	Natural gas, LPG, LNG and biomethane	90	85	82	92	87	84
Gaseous	G11	Refinery gases hydrogen and synthesis gas	89	84	81	90	85	82
Gaseous	G12	Biogas produced from anaerobic digestion, landfill, and sewage treatment	70	65	62	80	75	72
Gaseous	G13	Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas)	80	75	72	80	75	72
Other	O14	Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions)	—	—	—	92	87	—

ANNEX IV

Template of the operator’s emissions report

1. OUTLINE OF THE OPERATOR’S EMISSIONS REPORT

1.1.   Template containing the minimum elements to be contained in the operator’s emissions report as compared to the summary emissions report

	1.	Identification of the operator and the installation: (a) name of the operator; (b) corporate or activity registration number of the operator; (c) full address in English; (d) the installation under verification, identified by the following data: — name of the installation; — unique installation identifier in the CBAM Registry; — applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location; — full address in English transcript; — and geographical coordinates of the installation’s main emission source.
---	---	---
	2.	Summary of the installation’s monitoring plan, containing at least the following information: (a) list of all CBAM production processes and routes carried out at the installation; (b) list of non-CBAM production processes carried out at the installation; (c) list of the five most important (by mass) goods produced per production process, identified by CN code; (d) list of the five most important (by energy content provided) fuels used at the installation; (e) list of the five most important (by emissions) materials used at the installation leading to process emissions; (f) if continuous emissions measurement is used at the installation, the relevant greenhouse gases and the five biggest emissions sources, to which it is applied; (g) whether any zero-rated fuels are used and how the operator demonstrates the applicability of zero-rating of the fuels; (h) whether measurable heat is imported from or exported to other installations, and an identification of those installations.
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	3.	For indirect emissions, whether electricity is consumed from different sources and in which quantities. If the sources include other installations, the name and country of origin of the suppliers.
---	---	---
	4.	For indirect emissions, where electricity is produced inside the installation, whether electricity is: (a) produced by co-generation; (b) produced by separate generation; (c) produced from fossil or renewable sources; (d) exported from the system boundaries of a production process.
---	---	---
	5.	Whether waste gases are produced and used in the installation, or imported from or exported to other installations, and an identification of those installations.
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	6.	Whether CO2 transfer applies, and the identity and contact data of a responsible person of the receiving installations or transport infrastructure or entities to which it is transferred.
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	7.	The total direct emissions of the installation during the reporting period.
---	---	---
	8.	If applicable, for new installations, time period (in months) used for the monitoring of emissions.
---	---	---
	9.	Where an installation produces goods listed in Annex I to Regulation (EU) 2023/956 but not in Annex II to that Regulation, the total quantity of electricity consumed in the installation.
---	---	---
	10.	Where an installation produces goods listed in Annex I to Regulation (EU) 2023/956 but not in Annex II of that Regulation, the quantity of electricity consumed in the installation for the production of these goods.
---	---	---
	11.	Where an installation produces goods listed in Annex I to Regulation (EU) 2023/956 but not in Annex II to that Regulation, the identification of the installations from which the electricity is obtained.
---	---	---
	12.	Where relevant, if the installation consumes electricity from different sources, the quantity of electricity consumed per source, the country of origin of the electricity per source, the emission factor per source, and the emission factor calculated for the purpose of determining embedded indirect emissions pursuant to Article 9.
---	---	---
	13.	Total goods produced at the installation and per production process, and the quantity produced.
---	---	---
	14.	If relevant, non-CBAM goods produced per production process and the quantity produced.
---	---	---
	15.	For each of the goods: (a) the specific direct embedded emissions of each of the goods, expressed in tonnes of CO2 per functional unit; (b) the specific direct embedded emissions of each of the compositions of the goods, where applicable; (c) information on the data quality and methods used, in particular if the embedded emissions have been completely determined based on monitoring, or whether any of the default values made available in accordance with Annex IV of Regulation (EU) 2023/956 have been used; (d) the share of embedded emissions for which default values were used; (e) for goods that are not listed in Annex II to Regulation (EU) 2023/956: — the share of indirect emissions determined on the basis of actual values in accordance with Article 9 of this Regulation; — the share of indirect emissions determined on the basis of default values in accordance with Article 9 of this Regulation; — for the share of indirect emissions determined on the basis of actual values, confirmation that the criteria for the use of actual values laid down in point 6 of Annex IV to Regulation (EU) 2023/956 are met, and confirmation that the related elements of evidence laid down in point D.4.3 of Annex II were submitted to the verifier; — the specific indirect emissions calculated pursuant to Article 9 of this Regulation for each good produced; (f) for electricity imported into the customs territory of the Union: — confirmation, where relevant, that the criterion for the use of actual values laid down in point 5(b) of Annex IV to Regulation (EU) 2023/956, related to the direct connection between the installation producing electricity and the Union transmission system, is met, and a confirmation that the related elements of evidence laid down in point D.2.4 of Annex II were submitted to the verifier; — confirmation that the criterion for the use of actual values laid down in point 5(c) of Annex IV to Regulation (EU) 2023/956 is met, and a confirmation that the related elements of evidence laid down in point D.2.4 of Annex II were submitted to the verifier; — an indication that the relevant declarant-specific addenda containing the elements laid down in point 1.1.1 of this Annex were sent to the verifier; — the emission factor for the imported electricity determined on the basis of actual emissions.
---	---	---
	16.	Total emissions of the installation, including: (a) activity data per production process and calculation factors for each source stream used; (b) emissions of each emission source monitored using a measurement-based methodology; (c) emissions determined by other methods; (d) quantities of CO2 received from other installations or exported to other installations, for the purpose of geological storage or as input to products in which the CO2 is permanently chemically bound; (e) information about data gaps and estimates used.
---	---	---
	17.	A balance of imported, produced, consumed, and exported measurable heat, waste gases and electricity per production process.
---	---	---
	18.	The quantity of each type of precursor, produced at the installation and used by that installation, excluding precursors produced in the production process in accordance with Article 4(9).
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	19.	The quantity of each type of precursor, produced at the installation and used in each production process, excluding precursors produced in the production process in accordance with Article 4(9).
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	20.	The quantity of each type of precursor, produced outside the installation, and used by the installation.
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	21.	The quantity of each type of precursors, produced outside the installation, and used in each production process.
---	---	---
	22.	Data on each type of precursor that was used by the installation, and for which default values were used, excluding precursors produced in the production process in accordance with Article 4(9): (a) CN code; (b) name of the good; (c) country of origin, where it is known and where the precursor was produced outside the installation; (d) the applicable default value.
---	---	---
	23.	Data on each type of precursor that was used by the installation, and for which actual values were used, excluding precursors produced in the production process in accordance with Article 4(9): (a) CN code; (b) name of the good; (c) country of origin, where the precursor was produced outside the installation; (d) reporting period, and indication of whether it was determined using the default reporting period or the actual time of production; (e) specific embedded (direct and, if applicable, indirect) emissions.
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	24.	Where an installation producing complex goods receives, from another installation, precursors under a given CN code produced during different reporting periods, the specific embedded emissions (direct and, if applicable, indirect) to be used for that precursor in accordance with Article 14(1).
---	---	---
	25.	Where the production process of a complex good used a precursor under a given CN code obtained from multiple installations, the specific embedded (direct and, if applicable, indirect) emissions to be used for that precursor, and an indication whether they were determined by using the default method laid down in Article 14(2) or by calculating the embedded emissions of the precursor obtained from a specific installation or subset of installations in accordance with Article 14(3).
---	---	---
	26.	Where relevant, the quantity of electricity used in each production process.
---	---	---
	27.	The quantity of precursors produced at the installation and used in each production process, excluding precursors produced in the production process, in accordance with Article 4.
---	---	---
	28.	Information on the operator and the installation of origin of the precursor: name of the operator; name of the installation; unique installation identifier in the CBAM Registry, if applicable; applicable reporting period.
---	---	---
	29.	Information on how the attributed direct and indirect emissions of each production process were calculated.
---	---	---
	30.	The activity level and attributed emissions of each production process.
---	---	---
	31.	A list of all relevant goods produced measured in the functional unit for each CN code, including precursors not covered by separate production processes than the complex goods in accordance with Article 4.
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	32.	Information on the electricity emissions factor if actual values are used, where appropriate.
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	33.	Information on the electricity emissions factor in the power purchase agreement, where appropriate.
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	34.	Quantity of goods per production route, as follows: (a) quantities of each good, measured in the functional unit for each CN code; (b) where the functional unit pursuant to Article 4 is different from the tonnes of goods per CN code, quantities of goods expressed in functional unit produced in the reporting period per production process.
---	---	---
	35.	The values for the sector-specific parameters required for each good in accordance with point 2 of this Annex.

1.1.1.   Declarant-specific addendum to the operator’s emissions report for electricity imported into the customs territory of the Union

The addendum to the operator’s emissions report created for each authorised CBAM declarant in accordance with Article 8(4) shall contain the following:

• (1) the EORI number of the authorised CBAM declarant to whom the declarant-specific addendum refers;

• (2) an indication that the criteria for the use of actual values laid down in point 5, first subparagraph, points (a) and (d) of Annex IV to Regulation (EU) 2023/956, as well as, where relevant, laid down in point 5 first subparagraph, point (b) of Annex IV to that Regulation in relation to the lack of physical network congestion, are met, and a confirmation that the related elements of evidence laid down in point D.2.4 of Annex II were submitted to the verifier;

• (3) the quantity of electricity imported by that authorised CBAM declarant from the relevant installation for which the criteria laid down in point 5 of Annex IV to Regulation (EU) 2023/956 are met.

1.2.   Operator’s summary emissions report

The following information contained in the operator’s emissions report shall also be contained in the operator’s summary emissions report:

• (1) Identification of the operator and the installation:

• (a) name of the operator;

• (b) corporate or activity registration number of the operator;

• (c) full address in English.

• (2) The installation under verification, identified by the following data:

• (a) name of the installation;

• (b) unique installation identifier in the CBAM Registry;

• (c) applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location;

• (d) full address in English;

• (e) and geographical coordinates of the installation’s main emission source.

• (3) A list of all CBAM production processes and routes carried out at the installation with a specification of goods per production process.

• (4) For each of the goods:

• (a) the specific direct embedded emissions of each of the goods;

• (b) the share of embedded emissions for which default values were used;

• (c) for goods that are not listed in Annex II to Regulation (EU) 2023/956:

• — The share of indirect emissions determined on the basis of actual values in accordance with Article 9 of this Regulation;

• — The share of indirect emissions determined on the basis of default values in accordance with Article 9 of this Regulation;

• — For the share of indirect emissions determined on the basis of actual values, confirmation that the criteria for the use of actual values laid down in point 6 of Annex IV to Regulation (EU) 2023/956 are met;

• — The specific indirect emissions calculated pursuant to Article 9 of this Regulation for each good produced;

• (d) for electricity imported into the customs territory of the Union:

• — confirmation, where relevant, that the criterion for the use of actual values laid down in point 5(b) of Annex IV to Regulation (EU) 2023/956, related to the direct connection between the installation producing electricity and the Union transmission system, is met;

• — confirmation that the criterion for the use of actual values laid down in point 5(c) of Annex IV to Regulation (EU) 2023/956 is met, and a confirmation that the related elements of evidence laid down in point D.2.4 of Annex II were submitted to the verifier;

• — the emission factor for the imported electricity determined on the basis of actual emissions;

• (e) The specific embedded free allocation of each of the goods produced;

• (f) Confirmation of the use of the applicable CBAM benchmarks and the methods used for determining the specific embedded free allocation.

• (5) The total direct emissions of the installation during the reporting period and total direct emissions per production process.

• (6) If the installation produces goods which are not listed in Annex II to Regulation (EU) 2023/956, the indirect emissions of the installation during the reporting period.

• (7) Whether measurable heat is imported from or exported to other installations.

• (8) Whether any zero-rated fuels are used and how the operator demonstrates the applicability of zero-rating of the fuels.

• (9) Whether waste gases are produced and used in the installation, or imported from or exported to other installations.

• (10) Whether CO2 capture is used, and an identification of the installation or transport infrastructure to which it is transferred.

• (11) For indirect emissions, where electricity is produced inside the installation, whether electricity is:

• (a) produced by co-generation;

• (b) produced by separate generation;

• (c) produced from fossil or renewable sources;

• (d) exported from the system boundaries of a production process.

• (12) Data on each precursor used, and for which default values were used, excluding precursors produced in the production process in accordance with Article 4(9):

• (a) CN code;

• (b) name of the good;

• (c) country of origin, where it is known and where the precursor was produced outside the installation;

• (d) the applicable default value.

• (13) Data on each precursor used, and for which actual values were used, excluding precursors produced in the production process in accordance with Article 4(9):

• (a) CN code;

• (b) name of the good;

• (c) country of origin, where the precursor was produced outside the installation;

• (d) reporting period, and indication of the year during which the precursor was used for the production of a complex good;

• (e) specific embedded (direct and, if applicable, indirect) emissions.

• (14) Where an installation producing complex goods receives, from another installation, precursors under a given CN code produced during different reporting periods, the specific embedded emissions (direct and, if applicable, indirect) to be used for that precursor in accordance with Article 14(1).

• (15) Where the production process of a complex good used a type of precursor obtained from multiple installations, the specific embedded (direct and, if applicable, indirect) emissions to be used for that precursor, and an indication whether they were determined by using the default method laid down in Article 14 or by calculating the embedded emissions of the precursor obtained from a specific installation or subset of installations in accordance with that Article.

• (16) Information on the operator and the installation of origin of the precursor: name of the operator; name of the installation; unique installation identifier in the CBAM Registry, if applicable; applicable reporting period.

2. SECTOR-SPECIFIC PARAMETERS TO BE INCLUDED IN THE EMISSIONS REPORT

Aggregated goods category	Reporting requirement
Calcined clay	— N.a.
Cement clinker	— N.a.
Cement	— Mass ratio of tonnes cement clinker consumed per produced tonne of cement (clinker to cement ratio expressed in per cent).
Aluminous cement	— N.a.
Hydrogen	— N.a.
Urea	— Purity (mass % urea contained, % N contained). — Content of N
Nitric acid	— Concentration (mass %). — Content of N
Ammonia	— Concentration, if hydrous solution. — Content of N
Mixed fertilisers	— Information required anyway under Regulation (EU) 2019/1009: — content of N as ammonium (NH4 +); — content of N as nitrate (NO3 –); — content of N as urea; — content of N in other (organic) forms. — Content of N total
Sintered Ore	— N.a.
Pig Iron	— The main reducing agent used. — Mass % of Mn, Cr, Ni, total of other alloy elements.
FeMn Ferro-Manganese	— Mass % of Mn and carbon.
FeCr – Ferro-Chromium	— Mass % of Cr and carbon.
FeNi – Ferro-Nickel	— Mass % of and carbon.
DRI (Direct Reduced Iron)	— The main reducing agent used. — Mass % of Mn, Cr, Ni, total of other alloy elements.
Crude steel	— The main reducing agent of the precursor, if known. — Mass % of Mn, Cr, Ni, total of other alloy elements. — Tonnes scrap used for producing 1 t crude steel. — % of scrap that is pre-consumer scrap.
Iron or steel products	— The main reducing agent used in precursor production, if known. — Mass % of Mn, Cr, Ni, total of other alloy elements. — Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap.
Unwrought aluminium	— Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap. — If the total content of elements other than aluminium exceeds 1 %, the total percentage of such elements.
Aluminium products	— Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap. — If the total content of elements other than aluminium exceeds 1 %, the total percentage of such elements.

ANNEX V

Region-specific adaptations of default values

For the purpose of point 7 of Annex IV to Regulation (EU) 2023/956, alternative region-specific adaptations of default values may be used for a good imported during a given year, where the authorised CBAM declarant demonstrates to the Commission, by 30 June of that year, based on datasets from reliable alternative official sources, including national statistics, covering one calendar year, that alternative region-specific adaptations of default values are lower than the default values laid down in accordance with Annex IV of Regulation (EU) 2023/956.

Where the Commission considers the provided alternative official sources reliable, it shall modify, where feasible by 30 June of the following year, the relevant default values laid down in accordance with Annex IV of Regulation (EU) 2023/956. The modified default values shall be applicable to goods imported during the year in which the datasets from alternative official sources were provided.

Where an authorised CBAM declarant provides the datasets from alternative official sources after 30 June of the year of import of a good, and where the Commission considers them reliable, it shall modify, where feasible by 30 June of the second year following the year during which the datasets from alternative official sources were provided, the relevant default values laid down in accordance with Annex IV of Regulation (EU) 2023/956. The modified default values shall be applicable to goods imported during the year following the year in which the datasets from alternative official sources were provided. Where the Commission manages to modify the relevant default values in the year following the year during which the datasets from alternative official sources were provided and before the deadline for submitting CBAM declarations in accordance with Article 6 of Regulation (EU) 2023/956, the modified default values shall be applicable to goods imported during the year in which the datasets from alternative official sources were provided.

ELI: http://data.europa.eu/eli/reg_impl/2025/2547/oj

ISSN 1977-0677 (electronic edition)