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Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (Text with EEA relevance) · European Union

qi,j | is the quantity of imports in tonnes by importer i of the CN code j; Ji | is the number of CN codes imported by importer i among the four sectors considered (aluminium, cement, fertilisers, iron and steel); EIj | is the emission intensity for CN code j (1); Total emissions: | the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: , where N is the number of importers; : | the total quantity in tonnes of goods listed in Annex I imported by importer i; | is an indicator function equal to 1 when (that is, when an importer is importing quantities higher than the mass-threshold ), 0 otherwise.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.