Recital 16

(16) The embedded emissions of some aluminium and steel goods currently included in the scope of Regulation (EU) 2023/956 are primarily determined by the embedded emissions of input materials (precursors), while the emissions arising during the production steps of those goods are typically relatively low. Those production steps consist of finishing processes that are carried out by separate installations not covered by the EU emissions trading system (the ‘EU ETS’) as provided for in Directive 2003/87/EC of the European Parliament and of the Council (6), except for the case of integrated facilities. With a view to ensuring coherence with EU ETS rules and to simplifying the application of CBAM rules for operators in third countries, the embedded emissions of those production processes should be excluded from the system boundaries for the calculation of emissions, by aligning the system boundaries of production processes with those covered by the EU ETS.

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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.