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Article 7 › 2

CBAM
REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism (Text with EEA relevance) · European Union

Embedded emissions in goods other than electricity shall be determined: (a) based on the actual emissions in accordance with the methods set out in points 2 and 3 of Annex IV; or (b) by reference to default values in accordance with the methods set out in point 4.1 of Annex IV.

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