(e)
CBAM
the means and format for the reporting requirements for indirect emissions in imported goods; that format shall include the quantity of electricity used for the production of the goods listed in Annex I, as well as the country of origin, generation source and emission factors related to that electricity.
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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.