Article 35 › 2

The CBAM report shall include the following information: (a) the total quantity of each type of goods, expressed in megawatt-hours for electricity and in tonnes for other goods, specified for each installation producing the goods in the country of origin; (b) the actual total embedded emissions, expressed in tonnes of CO2e emissions per megawatt-hour of electricity or for other goods in tonnes of CO2e emissions per tonne of each type of goods, calculated in accordance with the method set out in Annex IV; (c) the total indirect emissions calculated in accordance with the implementing act referred to in paragraph 7; (d) the carbon price due in a country of origin for the embedded emissions in the imported goods, taking into account any rebate or other form of compensation available.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09