LegalizeCommission Implementing Regulation (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance)
Where the method pursuant to point 1 is not available, a standard value is used, based on the standard emission factor of the fuel most commonly used in the industrial sector of the country, assuming a boiler efficiency of 90 %.
D. ELECTRICITY
D.1. Calculation of the emissions related to electricity
The emissions relating to electricity production or consumption for the purpose of calculating embedded emissions in accordance with section F.1 shall be calculated using the following equation:
Where:
Em el are the emissions related to electricity produced or consumed, expressed in t CO2;
E el is the electricity produced or consumed expressed in MWh or TJ; and
EF el is the emission factor for electricity applied, expressed in t CO2/MWh or t CO2/TJ.
D.2. Rules for determining the emission factor of electricity as imported goods
For determining the specific actual embedded emissions of electricity as imported goods, only direct emissions shall be applicable in accordance with Section 2 of Annex IV to Regulation (EU) 2023/956.
The emission factor for calculating the specific actual embedded emissions of electricity shall be established as follows:
(a) the specific default value for a third country, group of third countries or region within a third country, as the relevant CO2 emission factor as set out in point D.2.1 of this Annex shall be used;
(b) where no specific default value is available pursuant to point (a), the CO2 emission factor in the EU as set out in point D.2.2 of this Annex shall be used;
(c) where a reporting declarant submits sufficient evidence based on official and public information to demonstrate that the CO2 emission factor in the third country, group of third countries or region within a third country from where electricity is imported is lower than the values in accordance with points (a) and (b), and where the conditions provided in point D.2.3 of this Annex are fulfilled, the claimed lower values shall be determined on the basis of the available and reliable data provided;
(d) a reporting declarant may apply actual embedded emissions instead of default values for the calculation of embedded emissions of the imported electricity, if the cumulative criteria (a) to (d) provided in Section 5 of Annex IV to Regulation (EU) 2023/956 are met, and the calculation is based on data determined according to this Annex by the producer of the electricity, calculated using Section D.2.3 of this Annex.
In accordance with Section 4.2.1 of Annex IV to Regulation (EU) 2023/956, CO2 emission factors in the third country, group of third countries or region within a third country, shall be used, based on the best data available to the Commission. For the purpose of this Regulation, these CO2 emission factors shall be based on data from the International Energy Agency (IEA) and shall be provided by the Commission in the CBAM Transitional Registry.
Pursuant to Section 4.2.2 of Annex IV to Regulation (EU) 2023/956, the CO2 emission factor for the Union shall apply. For the purpose of this Regulation, the CO2 emission factor for the Union shall be based on data from the International Energy Agency (IEA) and shall be provided by the Commission in the CBAM Transitional Registry.
For the purpose of point (c) of Section D.2 of this Annex, the reporting declarant shall provide the datasets from alternative official sources, including national statistics for the five-years period ending two years before the reporting.
In order to reflect the impact of decarbonisation policies, such as the increase in renewable energy production, as well as climatic conditions, such as particularly cold years, on the yearly electricity supply in the countries concerned, the reporting declarant shall calculate the CO2 emission factor on the basis of the weighted average of the CO2 emission factor for the five-years period ending two years before the reporting.
For this purpose, the reporting declarant shall calculate the yearly CO2 emission factors per fossil fuel technology and its respective gross electricity generation in the third country capable of exporting electricity to the EU, based on the following equation:
Where:
Em el,y is the yearly CO2 emission factor for all fossil fuel technologies in the given year in the third country capable of exporting electricity to the EU;
E el,y is the total gross electricity generation from all fossil fuel technologies in that year; EF i is the CO2 emission factor for each fossil fuel technology ‘i’; and
E el,i,y is the yearly gross electricity generation for each fossil fuel technology ‘i’.
The reporting declarant shall calculate the CO2 emission factor as a moving average of those years starting with the current year minus two, based on the following equation:
Where:
Em el is the CO2 emission factor resulting from the moving average of the CO2 emission factors of the 5 previous years, starting from the current year, minus two years, until the current year, minus 6 years;
Em el,y is the CO2 emission factor for each year ‘i’;
i is the variable index for the years to consider; and
y is the current year.
Pursuant to Section 5 of Annex IV to Regulation (EU) 2023/956, a reporting declarant may apply actual embedded emissions instead of default values for the calculation of embedded emissions of the imported electricity if the cumulative criteria (a) to (d) provided in that section are met.
D.3. Rules for determining electricity quantities used for the production of goods other than electricity
For the purpose of determining embedded emissions, metering of electricity quantities shall apply to real power, not apparent power (complex power). Only the active power component shall be metered, and the reactive power shall be disregarded.
For the production of electricity, the activity level shall refer to net electricity leaving the system boundaries of the power plant or cogeneration unit, after subtraction of internally consumed electricity.
D.4. Rules for determining the embedded indirect emissions of electricity as an input for the production of goods other than electricity
During the transitional period, emission factors for electricity shall be determined based on either:
(a) the average emission factor of the country of origin electricity grid, based on data from the International Energy Agency (IEA) provided by the Commission in the CBAM Transitional Registry; or
(b) any other emission factor of the country of origin electricity grid based on publicly available data representing either the average emission factor or the CO2 emission factor as referred to in Section 4.3 of Annex IV to Regulation (EU) 2023/956.
By derogation from the points (a) and (b), acctual emission factors for eletricity may be used for the cases specified in Sections D.4.1 to D.4.3.
For electricity produced from the combustion of fuels within the installation except electricity produced by cogeneration, the emission factor of electricity EFEl shall be determined based on the relevant fuel mix and the emissions attributable to the electricity production shall be calculated as:
EFEl = (Σ ADi · NCVi · EFi + EmFGC)/Elprod (Equation 47)
Where:
ADi are the annual activity data (i.e. quantities consumed) of the fuels i used for the electricity production expressed in tonnes or Nm3;
NCVi are the net calorific values of the fuels i expressed in TJ/t or TJ/Nm3;
EFi is the emission factors of the fuels i expressed in t CO2/TJ;
EmFGC are the process emissions from flue gas cleaning expressed in t CO2; and
Elprod is the net amount of electricity produced expressed in MWh. It may include quantities of electricity produced from sources other than combustion of fuels.
Where a waste gas is part of the fuel mix used, and where the emission factor of the waste gas is higher than the standard emission factor of natural gas given in Table 1 of Annex VIII, that standard emission factor shall be used to calculate EFEl instead of the emission factor of the waste gas.
The emission factor of electricity production from by cogeneration shall be determined accrding to Section C.2.2 of this Annex.
1.Where electricity is received from a source with a direct technical link, and where all the relevant data is available, the emission factor of that electricity shall be determined applying sections D.4.1 or D.4.2 as appropriate.
2.Where the electricity is received from an electricity producer under a power purchase agreement, the emission factor for electricity determined in accordance with sections D.4.1 or D.4.2 may be used, as appropriate, where communicated by the electricity producer to the operator and made available pursuant to Annex IV.
E. MONITORING OF PRECURSORS
Where the description of production routes for the production processes defined for the installation indicates relevant precursors, the quantity of each precursor consumed within the installation’s production processes shall be determined in order to calculate the total embedded emissions of the complex goods produced in accordance with Section G of this Annex.
By way of derogation from the previous paragraph, where the production and use of a precursor are covered by the same production process, only the quantity of additional precursor used and obtained from other installations or from other production processes shall be determined.
The quantity used and emission properties shall be determined separately for each installation from which the precursor is sourced. The methods used for determining the required data shall be laid down in the monitoring methodology documentation of the installation, applying the following provisions:
Where the precursor is produced within the installation, but in a different production process as assigned by applying the rules of Section A.4 of this Annex, data sets to be determined shall include:
(a) specific embedded direct and indirect emissions of the precursor as average over the reporting period, expressed in tonnes CO2e per tonne of precursor; (b) quantity of the precursor consumed in each production process of the installation for which it is a relevant precursor.
Where the precursor is obtained from another installation, data sets to be determined shall include:
(a) the country of origin of the imported goods; (b) the installation where it was produced, identified by — the unique installation identifier, if available, — the applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location, — an exact address and its English transcript, and — the geographical coordinates of the installation; (c) the production route used as defined in Section 3 of Annex II; (d) the values of applicable specific parameters required for determining the embedded emissions, as listed in Section 2 of Annex IV; (e) specific embedded direct and indirect emissions of the precursor as average over the most recent available reporting period, expressed in tonnes CO2(e) CO2e per tonne of precursor; (f) the start and end date of the reporting period used by the installation from which the precursor was obtained; (g) the information on the carbon price due for the precursor, if relevant. The installation producing the precursor shall provide the relevant information, preferably by means of the electronic template mentioned in Article 3(5) and Annex IV.
For each quantity of precursor for which incomplete or inconclusive data under point (2) was received, the applicable default values made available and published by the Commission for the transitional period may be used under the conditions specified in Article 4(3) of this Regulation.
F. RULES FOR ATTRIBUTING EMISSIONS OF AN INSTALLATION TO GOODS
F.1. Calculation methods
For the purpose of assigning the installation’s emissions to goods, the emissions, inputs, and outputs shall be attributed to production processes defined in accordance with Section A.4 of this Annex using Equation 48 for direct emissions and Equation 49 for indirect emissions, using total figures over the whole reporting period for the parameters given in the equation. The attributed direct and indirect emissions shall then be converted into specific embedded direct and indirect emissions of the goods resulting from the production process using Equations 50 and 51.
Where AttrEm Dir is calculated to have a negative value, it shall be set to zero.
Where:
AttrEm Dir are the attributed direct emission of the production process over the whole reporting period, expressed in t CO2e;
AttrEm indir are the attributed indirect emission of the production process over the whole reporting period, expressed in t CO2e;
DirEm * are the directly attributable emissions from the production process, determined for the reporting period using the rules provided in Section B of this Annex, and the following rules:
Measurable heat: Where fuels are consumed for the production of measurable heat which is consumed outside the production process under consideration, or which is used in more than one production process (which includes situations with imports from and exports to other installations), the fuels’ emissions are not included in the directly attributable emissions of the production process, but added under the parameter EmH,import in order to avoid double counting.
Waste gases:
The emissions caused by waste gases produced and fully consumed within the same production process are included in DirEm*.
The emissions from the combustion of waste gases exported from the production process are fully included in DirEm irrespective of where they are consumed. However, for exports of waste gases the term WGcorr,export* shall be calculated.
Emissions from the combustion of waste gases imported from other production processes are not taken into account in DirEm. Instead the term WGcorr,import* shall be calculated;
Em H,imp are the emissions equivalent to the quantity of measurable heat imported to the production process, determined for the reporting period using the rules provided in Section C of this Annex, and the following rules:
Emissions related to measurable heat imported to the production process include imports from other installations, other production processes within the same installation, as well as heat received from a technical unit (e.g. a central power house at the installation, or a more complex steam network with several heat producing units) that supplies heat to more than one production process.
Emissions from measurable heat shall be calculated using the following formula:
Where:
EFheat is the emission factor for the production of measurable heat determined in accordance with Section C.2 of this Annex, expressed in t CO2/TJ; and
Qimp is the net heat imported to and consumed in the production process expressed in TJ;
Em H,exp are the emissions equivalent to the quantity of measurable heat exported from the production process, determined for the reporting period using the rules provided in Section C of this Annex. For the exported heat either the emissions of the actually known fuel mix in accordance with Section C.2 shall be used, or – if the actual fuel mix is unknown – the standard emission factor of fuel most commonly used in the country and industrial sector, assuming a boiler efficiency of 90 %.
Heat recovered from electricity-driven processes and from nitric acid production shall not be accounted;
WG corr,imp are the attributed direct emissions of a production process consuming waste gases imported from other production processes, corrected for the reporting period using the following formula:
Where:
VWG is the volume of the waste gas imported;
NCVWG is the net calorific value of the waste gas imported; and
EFNG is the standard emission factor of natural gas as given in Annex VIII;
WG corr,exp are the emissions equivalent to the quantity of waste gases exported from the production process, determined for the reporting period using the rules provided in Section B of this Annex, and the following formula:
Where:
VWG,exp is the volume of waste gas exported from the production process;
NCVWG is the net calorific value of the waste gas;
EFNG is the standard emission factor of natural gas as given in Annex VIII; and
Corrη is the factor that accounts for the difference in efficiencies between the use of waste gas and the use of the reference fuel natural gas. The standard value is Corrη = 0,667;
Em el,prod are the emissions equivalent to the quantity of electricity produced within the boundaries of the production process, determined for the reporting period using the rules provided in Section D of this Annex;
Em el,cons are the emissions equivalent to the quantity of electricity consumed within the boundaries of the production process, determined for the reporting period using the rules provided in Section D of this Annex;
SEE g,Dir are the specific direct embedded emissions of goods g expressed in t CO2e per tonne, valid for the reporting period;
SEE g,Indir are the specific indirect embedded emissions of goods g expressed in t CO2e per tonne, valid for the reporting period;
AL g is the activity level of the goods g, i.e. the amount of the goods g produced in the reporting period in that installation, determined in accordance with Section F.2 of this Annex, expressed in tonnes.
F.2. Monitoring methodology for activity levels
The activity level of a production process shall be calculated as the total mass of all goods leaving the production process during the reporting period for the goods listed in Annex I of Regulation (EU) 2023/956 by the aggregated goods category according to Section 2 of Annex II to which the production process relates. Where production processes are defined such that also the production of precursors is included, double counting shall be avoided by counting only the final products leaving the system boundaries of the production process. Any special provisions laid down for the production process or production route in Section 3 of Annex II shall be taken into account. Where several production routes are used at the same installation for producing goods falling under the same CN code, and where those production routes are assigned separate production processes, the embedded emissions of the goods shall be calculated separately for each production route.
Only goods which can be sold or directly used as precursor in another production process shall be taken into account. Off-spec products, by-products, waste, and scrap produced in a production process, irrespective of whether they are returned to production processes, delivered to other installations, or disposed of, shall not be included in the determination of the activity level. They shall therefore be assigned zero embedded emissions when entering another production process.
For determining activity levels, the metering requirements laid down in Section B.4 of this Annex apply.
F.3. Monitoring methods required for attributing emissions to production processes
1.The methods chosen for attributing data sets to production processes shall be laid down in the monitoring methodology documentation. They shall be regularly reviewed in order to improve the data quality, where possible, in line with Section A of this Annex.
2.Where data for a specific data set are not available for each production process, an appropriate method for determining the required data for each individual production process shall be chosen. For this purpose, either of the following principles shall be applied depending on which principle yields more accurate results:
(a) where different goods are produced one after the other in the same production line, inputs, outputs, and corresponding emissions shall be attributed sequentially based on the usage time per year for each production process;
(b) inputs, outputs, and corresponding emissions shall be attributed based on the mass or volume of individual goods produced or estimates based on the ratio of free reaction enthalpies of the chemical reactions involved or based on another suitable distribution key that is corroborated by a sound scientific methodology.
3.Where several measuring instruments of different quality are contributing to measurement results, either of the following methods may be used for splitting installation-level data on quantities of materials, fuels, measurable heat, or electricity to production processes:
(a) Determination of the split based on a determination method, such as sub-metering, estimate, correlation, used equally for each production process. Where the sum of the production process data is different from the data determined separately for the installation, a uniform ‘reconciliation factor’ is applied for uniform correction to meet the total figure of the installation as follows: RecF = DInst /Σ DPP (Equation 55) Where: RecF is the reconciliation factor; DInst is the data value determined for the installation as a whole; and DPP are the data values for the different production processes. The data for each production process are then corrected as follows, with DPP,corr being the corrected value of DPP: DPP,corr = DPP × RecF (Equation 56)
(b) If only one production process’s data are unknown or of lower quality than the data of other production processes, known production process data may be subtracted from the total installation data. This method is preferred only for production processes which contribute smaller quantities to the installation’s allocation.
For the purpose of correct attribution of data to production processes, the installation shall maintain a list of all goods and precursors produced at the installation as well as of precursors obtained from outside the installation, and their applicable CN codes. Based on this list:
products and their annual production figures shall be attributed to production processes in accordance with the aggregated goods categories provided in Section 2 of Annex II;
this information shall be taken into account for attributing inputs, outputs, and emissions separately to production processes.
To this end a procedure shall be established, documented, implemented, and maintained for regular checking whether the goods and precursors produced in the installation correspond to the CN codes applied when setting up the monitoring methodology documentation. This procedure shall furthermore contain provisions to identify if the installation produces new goods and to ensure that the applicable CN code for the new product is determined and added it to the list of goods for attributing related inputs, outputs, and emissions to the appropriate production process.
F.4. Further rules for the attribution of direct emissions
1.Emissions of source streams or emission sources serving only one production process shall be attributed to that production process in full. Where a mass balance is used, outgoing source streams shall be subtracted in accordance with Section B.3.2 of this Annex. For avoiding double counting, source streams which are converted into waste gases, with the exception of waste gases produced and fully consumed within the same production process, shall be attributed using Equations 53 and 54. The necessary monitoring of the NCV and volume of the respective waste gas shall be done by applying the rules given in Sections B.4 and B.5 of this Annex.
2.Only where source streams or emission sources serve more than one production process, the following methods for attribution of direct emissions shall apply:
(a) Emissions from source streams or emission sources used for the production of measurable heat shall be attributed to production processes in accordance with Section F.5 of this Annex.
(b) Where waste gases are not used within the same production process in which they are produced, the emissions stemming from waste gases shall be attributed in accordance with rules and equations given in Section F.1 of this Annex.
(c) Where the amounts of source streams attributable to production processes are determined by metering before the use in the production process, the appropriate methodology shall be applied in accordance with Section F.3.1 of this Annex.
(d) Where emissions from source streams or emission sources cannot be attributed in accordance with other methods, they shall be attributed using correlated parameters, which have already been attributed to production processes in accordance with Section F.3.1 of this Annex. For that purpose, source stream amounts and their respective emissions shall be attributed proportionally to the ratio in which those parameters are attributed to production processes. Appropriate parameters include the mass of goods produced, mass or volume of fuel or material consumed, amount of non-measurable heat produced, operating hours, or known equipment efficiencies.
F.5. Further rules for the attribution of emissions from measurable heat
The general calculation principles given in Section F.1 of this Annex shall apply. The relevant heat flows shall be determined in line with Section C.1 of this Annex and the emission factor of measurable heat by applying Section C.2 of this Annex.
Where losses of measurable heat are determined separately from the amounts used in production processes, emissions related to these heat losses shall be added proportionally to the emissions of all production processes in which measurable heat produced in the installation is used, in order to ensure that 100 % of the quantity of net measurable heat produced within the installation, or imported or exported by the installation, as well as quantities transferred between production processes, shall be attributed to production processes without any omission or double counting.
G. CALCULATION OF SPECIFIC EMBEDDED EMISSIONS OF COMPLEX GOODS
In accordance with Annex IV to Regulation (EU) 2023/956, the specific embedded emissions SEE g of complex goods g shall be calculated as follows:
Where:
SEE g are the specific direct or indirect embedded emissions of (complex) goods g expressed in t CO2e per tonne of goods g;
AttrEm g are the attributed direct or indirect emissions of the production process yielding goods g determined in accordance with Section F.1 of this Annex for the reporting period, expressed in t CO2e;
AL g is the activity level of the production process yielding goods g determined in accordance with Section F.2 of this Annex for the reporting period, expressed in tonnes;
EE InpMat are the embedded direct or indirect emissions of all precursors consumed during the reporting period which are defined as relevant for the production process of goods g in Section 3 of Annex II, expressed in t CO2e;
M i is the mass of precursor i used in the production process yielding g during the reporting period, expressed in tonnes of precursor i; and
SEE i are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per tonne of precursor i.
In this calculation, only precursors not covered by the same production process as goods g are taken into account. Where the same precursor is obtained from different installations, the precursor from each installation shall be treated separately.
Where a precursor i itself has precursors, those precursors are first taken into account using the same calculation method in order to calculate the embedded emissions of the precursor i before they are used for calculating the embedded emissions of goods g. This method is used recursively to all precursors which are complex goods.
The parameter Mi refers to the total mass of precursor required to produce the amount ALg. It also includes quantities of the precursor which do not end up in the complex goods but may be spilt, cut off, combusted, chemically modified, etc. in the production process and leave the process as by-products, scrap, residues, wastes, or emissions.
In order to provide data which can be used independently of activity levels, the specific mass consumption mi for each precursor i shall be determined and included in the communication pursuant to Annex IV:
Thereby the specific embedded emissions of complex goods g may be expressed as:
Where:
ae g are the specific attributed direct or indirect emissions of the production process yielding goods g, expressed in t CO2e per tonne of g, being equivalent to specific embedded emissions without precursors’ embedded emissions:
m i is the specific mass consumption of precursor i used in the production process yielding one tonne of goods g, expressed in tonnes of precursor i per tonne of goods g (i.e. dimensionless); and
SEE i are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per tonne of precursor i.
H. OPTIONAL MEASURES TO INCREASE QUALITY OF DATA
1.Sources of risks of errors are identified in the data flow from primary data to final data in the communication pursuant to Annex IV. An effective control system is established, documented, implemented, and maintained to ensure that the communications resulting from data flow activities do not contain misstatements and are in conformity with the monitoring methodology documentation and in compliance with this Annex.
The risk assessment pursuant to the first subparagraph is made available to the Commission and the competent authority upon request. If the operator chooses to use verification in line with recommended improvements, the operator also makes it available for the purposes of verification.
2.For the purpose of the risk assessment, written procedures are established, documented, implemented, and maintained for data flow activities as well as for control activities, and references to those procedures are included in the monitoring methodology documentation.
3.Control activities referred to in paragraph 2 shall include, where applicable:
(a) quality assurance of the relevant measurement equipment;
(b) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in the risk assessment;
(c) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;
(d) internal reviews and validation of data;
(e) corrections and corrective action;
(f) control of out-sourced processes;
(g) keeping records and documentation including the management of document versions.
4.For the purposes of paragraph 3(a), it shall be ensured that all relevant measuring equipment is calibrated, adjusted, and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, and proportionate to the risks identified.
Where components of the measuring systems cannot be calibrated, those components shall be identified in the monitoring methodology documentation and alternative control activities shall be established.
When the equipment is found not to comply with required performance, necessary corrective action shall be promptly taken.
5.For the purposes of paragraph 3(d), data resulting from the data flow activities referred to in paragraph 2 shall be regularly reviewed and validated. Such review and validation of the data shall include:
(a) a check as to whether the data are complete;
(b) a comparison of the data determined over the preceding reporting period and, in particular, consistency checks based on time series of greenhouse gas efficiency of the relevant production processes;
(c) a comparison of data and values resulting from different operational data collection systems, in particular for production protocols, sales figures and stock figures of relevant goods;
(d) comparisons and completeness checks of data at the level of the installation and production process of relevant goods.
6.For the purposes of paragraph 3(e), it shall be ensured that, where data flow activities or control activities are found not to function effectively, or not to respect the rules set in the documentation of procedures for those activities, corrective action is taken and affected data is corrected without undue delay.
7.For the purposes of paragraph 3(f), where one or more data flow activities or control activities referred to in paragraph 1 are outsourced from the installation, to all of the following shall be performed:
(a) checking the quality of the outsourced data flow activities and control activities in accordance with this Annex;
(b) defining appropriate requirements for the outputs of the outsourced processes as well as the methods used in those processes;
(c) checking the quality of the outputs and methods referred to in point (b) of this paragraph;
(d) ensuring that outsourced activities are carried out such that those are responsive to the inherent risks and control risks identified in the risk assessment.
8.The effectiveness of the control system shall be monitored, including by carrying out internal reviews and taking into account the findings of the verifier, if verification is applied.
When the control system is found ineffective or not commensurate with the risks identified, the control system shall be improved and the monitoring methodology documentation updated accordingly, including the underlying written procedures for data flow activities, risk assessments and control activities, as appropriate.
9.Recommended improvement: the operator may voluntarily have the installation’s emissions data and specific embedded emissions data of goods as compiled in accordance with Annex IV verified by an independent verifier accredited to ISO 14065, or according to the rules of the eligible monitoring, reporting and verification system relevant to the installation.
ANNEX IV
1. CONTENT OF THE EMISSIONS DATA COMMUNICATION TEMPLATE
General information
1.Information on the installation:
(a) the name and contact details of the operator;
(b) the name of the installation;
(c) contact details for the installation;
(d) the unique installation identifier, if available;
(e) the applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location;
(f) an exact address and its English transcript;
(g) geographical coordinates of the installation’s main emission source.
2.For each of the aggregated goods category, the production processes and routes used as listed in Table 1 of Annex II.
3.For each of the goods, listed either for each CN code separately, or aggregated by aggregated goods category in accordance with Section 2 of Annex II:
(a) the specific direct embedded emissions of each of the goods;
(b) information on the data quality and methods used, in particular if the embedded emissions have been completely determined based on monitoring, or whether any of the default values made available and published by the Commission for the transitional period have been used;
(c) the specific indirect embedded emissions of each of the goods, and the method how the emission factor was determined, and the information source used;
(d) the emission factor used for electricity as imported goods, expressed as tonne CO2e per MWh and the data source or method used for determining the emission factor of electricity, if different than the emission factors provided by the Commission in the CBAM Transitional Registry;
(e) where default values made available and published by the Commission for the transitional period are reported instead of actual data of specific embedded emissions, a short description for the reasons shall be added;
(f) the sector-specific information in accordance with Section 2 of this Annex, if relevant;
(g) if applicable, the information on carbon price due. Where a carbon price due for precursors is obtained from other installations, any carbon price due for those precursors shall be listed separately per country of origin.
Recommended improvement of the general information
1.Total emissions of the installation, including:
(a) activity data and calculation factors for each source stream used;
(b) emissions of each emission source monitored using a measurement-based methodology;
(c) emissions determined by other methods;
(d) quantities of CO2 received from other installations or exported to other installations, for the purpose of geological storage or as input to products in which the CO2 is permanently chemically bound.
2.A balance of imported, produced, consumed, and exported measurable heat, waste gases and electricity.
3.The quantity of all precursors received from other installations, and their specific direct and indirect embedded emissions.
4.The quantity of precursor used in each production process, excluding precursors produced in the same installation.
5.Information on how the attributed direct and indirect emissions of each production process were calculated.
6.The activity level and attributed emissions of each production process.
7.A list of all relevant goods produced by CN code, including precursors not covered by separate production processes.
8.A short description of the installation, its main production processes, any production processes not covered for CBAM purposes, main elements of the monitoring methodology used, whether rules of an eligible monitoring, reporting and verification system have been applied, and which measures for improvement of the data quality have been taken, in particular whether any form of verification was applied.
9.Information on the electricity emissions factor in the power purchase agreement, where appropriate.
2. SECTOR-SPECIFIC PARAMETERS TO BE INCLUDED IN THE COMMUNICATION
| Aggregated goods category | Reporting requirement in the CBAM report |
|---|---|
| Calcined clay | — Whether or not the clay is calcined. |
| Cement clinker | — N.a. |
| Cement | — Mass ratio of tonnes cement clinker consumed per produced tonne of cement (clinker to cement ratio expressed in per cent). |
| Aluminous cement | — N.a. |
| Hydrogen | — N.a. |
| Urea | — Purity (mass % urea contained, % N contained). |
| Nitric acid | — Concentration (mass %). |
| Ammonia | — Concentration, if hydrous solution. |
| Mixed fertilisers | — Information required anyway under Regulation (EU) 2019/1009: — — content of N as ammonium (NH4 +); — content of N as nitrate (NO3 –); — content of N as urea; — content of N in other (organic) forms. |
| Sintered Ore | — N.a. |
| Pig Iron | — The main reducing agent used. — Mass % of Mn, Cr, Ni, total of other alloy elements. |
| FeMn Ferro-Manganese | — Mass % of Mn and carbon. |
| FeCr – Ferro-Chromium | — Mass % of Cr and carbon. |
| FeNi – Ferro-Nickel | — Mass % of Ni and carbon. |
| DRI (Direct Reduced Iron) | — The main reducing agent used. — Mass % of Mn, Cr, Ni, total of other alloy elements. |
| Crude steel | — The main reducing agent of the precursor, if known. — Mass % of Mn, Cr, Ni, total of other alloy elements. — Tonnes scrap used for producing 1 t crude steel. — % of scrap that is pre-consumer scrap. |
| Iron or steel products | — The main reducing agent used in precursor production, if known. — Mass % of Mn, Cr, Ni, total of other alloy elements. — Mass % of materials contained which are not iron or steel if their mass is more than 1 % to 5 % of the total goods’ mass. — Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap. |
| Unwrought aluminium | — Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap. — If the total content of elements other than aluminium exceeds 1 %, the total percentage of such elements. |
| Aluminium products | — Tonnes scrap used for producing 1 t of the product. — % of scrap that is pre-consumer scrap. — If the total content of elements other than aluminium exceeds 1 %, the total percentage of such elements. |
ANNEX V
Table 1 contains the information on the economic operators as found in EOS, which shall be interoperable with the CBAM Transitional Registry.
| Economic Operator System (EOS) EORI |
|---|
| Customer Identification |
| EORI country + EORI national Number |
| EORI country |
| EORI start date |
| EORI expiry date |
| Customs Customer Information |
| EORI short name |
| EORI full name |
| EORI language |
| EORI establishment date |
| EORI person type |
| EORI economic activity |
| List of EORI establishment addresses |
| Establishment addresses |
| EORI Address |
| EORI language |
| EORI name |
| Establishment in union |
| EORI address start date |
| EORI address end date |
| VAT or TIN numbers |
| ‘VAT’ or ‘TIN’ |
| National identifier + VAT or TIN number Concatenate country with national identifier |
| EORI legal status |
| EORI legal status language |
| EORI legal status |
| EORI legal status begin date & end date |
| Contact list |
| Contact |
| EORI contact address |
| EORI contact language |
| EORI contact full name |
| EORI contact name |
| Publication agreement flag |
| Address fields description |
| Street and Number |
| Postcode |
| City |
| Country code |
| List of communication details |
| Communication type |
ANNEX VI
Table 1 contains the information from the decentralised customs systems, which shall be interoperable with the CBAM Transitional Registry in accordance with Article 17 of this Regulation.
| Data requirement from customs authorities after inward processing bill of discharge, when no waiver is granted to the reporting declarant |
|---|
| Issuing country |
| Data record reference |
| Data record version number |
| Data record version status |
| Reporting Period Start Date |
| Reporting Period End Date |
| Supervising Custom Office (SCO for inward processing) |
| Authorization for inward processing reference number |
| Importer identification number/Authorization Holder for inward processing |
| Importer country |
| Goods item identifier (seq. no) |
| Harmonised system sub-heading code |
| Combined nomenclature code |
| Description of goods |
| Requested procedure code |
| Previous procedure code |
| Country of origin code |
| Country of destination code |
| Country of dispatch |
| Net mass |
| Type of measurement units |
| Supplementary units |
| Statistical value |
| Net mass of the actual product used in processed products released for free circulation |
| Net mass as actual products released on the same commodity code for free circulation |
| Representative identification number and status |
| Mode of transport at the border |
ANNEX VII
Table 1 contains the information from the decentralised systems, which shall be interoperable with the CBAM Transitional Registry in accordance with Article 17 of this Regulation.
| National system data |
|---|
| Issuer |
| Data record reference |
| Data record version number |
| Data record version status |
| Import declaration number |
| Declaration goods item number |
| Declaration acceptance date |
| Requested procedure code |
| Previous procedure code |
| Country of origin code |
| Country of preferential origin code |
| Country of destination code |
| Country of dispatch |
| Quota order number |
| Description of goods |
| Harmonised system sub-heading code |
| Combined nomenclature code |
| TARIC code |
| Net mass |
| Statistical value |
| Supplementary units |
| Declaration type |
| Additional declaration type |
| Format |
| Importer identification number |
| Importer country |
| Consignee identification number |
| Declarant identification number |
| Holder of authorization identification number |
| Holder authorization type |
| Authorization reference number |
| Representative identification number |
| Mode of transport at the border |
| Inland mode of transport |
ANNEX VIII
1. FUEL EMISSION FACTORS RELATED TO NET CALORIFIC VALUES (NCV)
| Fuel type description | Emission factor (t CO2/TJ) | Net calorific value (TJ/Gg) | Source |
|---|---|---|---|
| Crude oil | 73,3 | 42,3 | IPCC 2006 GL |
| Orimulsion | 77,0 | 27,5 | IPCC 2006 GL |
| Natural gas liquids | 64,2 | 44,2 | IPCC 2006 GL |
| Motor gasoline | 69,3 | 44,3 | IPCC 2006 GL |
| Kerosene (other than jet kerosene) | 71,9 | 43,8 | IPCC 2006 GL |
| Shale oil | 73,3 | 38,1 | IPCC 2006 GL |
| Gas/Diesel oil | 74,1 | 43,0 | IPCC 2006 GL |
| Residual fuel oil | 77,4 | 40,4 | IPCC 2006 GL |
| Liquefied petroleum gases | 63,1 | 47,3 | IPCC 2006 GL |
| Ethane | 61,6 | 46,4 | IPCC 2006 GL |
| Naphtha | 73,3 | 44,5 | IPCC 2006 GL |
| Bitumen | 80,7 | 40,2 | IPCC 2006 GL |
| Lubricants | 73,3 | 40,2 | IPCC 2006 GL |
| Petroleum coke | 97,5 | 32,5 | IPCC 2006 GL |
| Refinery feedstocks | 73,3 | 43,0 | IPCC 2006 GL |
| Refinery gas | 57,6 | 49,5 | IPCC 2006 GL |
| Paraffin waxes | 73,3 | 40,2 | IPCC 2006 GL |
| White spirit and SBP | 73,3 | 40,2 | IPCC 2006 GL |
| Other petroleum products | 73,3 | 40,2 | IPCC 2006 GL |
| Anthracite | 98,3 | 26,7 | IPCC 2006 GL |
| Coking coal | 94,6 | 28,2 | IPCC 2006 GL |
| Other bituminous coal | 94,6 | 25,8 | IPCC 2006 GL |
| Sub-bituminous coal | 96,1 | 18,9 | IPCC 2006 GL |
| Lignite | 101,0 | 11,9 | IPCC 2006 GL |
| Oil shale and tar sands | 107,0 | 8,9 | IPCC 2006 GL |
| Patent fuel | 97,5 | 20,7 | IPCC 2006 GL |
| Coke oven coke and lignite coke | 107,0 | 28,2 | IPCC 2006 GL |
| Gas coke | 107,0 | 28,2 | IPCC 2006 GL |
| Coal tar | 80,7 | 28,0 | IPCC 2006 GL |
| Gas works gas | 44,4 | 38,7 | IPCC 2006 GL |
| Coke oven gas | 44,4 | 38,7 | IPCC 2006 GL |
| Blast furnace gas | 260 | 2,47 | IPCC 2006 GL |
| Oxygen steel furnace gas | 182 | 7,06 | IPCC 2006 GL |
| Natural gas | 56,1 | 48,0 | IPCC 2006 GL |
| Industrial wastes | 143 | n.a. | IPCC 2006 GL |
| Waste oils | 73,3 | 40,2 | IPCC 2006 GL |
| Peat | 106,0 | 9,76 | IPCC 2006 GL |
| Waste tyres | 85,0 (1) | n.a. | World Business Council for Sustainable Development - Cement Sustainability Initiative (WBCSD CSI) |
| Carbon monoxide | 155,2 (2) | 10,1 | J. Falbe and M. Regitz, Römpp Chemie Lexikon, Stuttgart, 1995 |
| Methane | 54,9 (3) | 50,0 | J. Falbe and M. Regitz, Römpp Chemie Lexikon, Stuttgart, 1995 |
| (1) This value is the preliminary emission factor, i.e. before application of a biomass fraction, if applicable. (2) Based on NCV of 10,12 TJ/t. (3) Based on NCV of 50,01 TJ/t. | |||
| Biomass material | Preliminary EF [t CO2/TJ] | NCV [GJ/t] | Source |
| --- | --- | --- | --- |
| Wood / Wood waste (air dry (1)) | 112 | 15,6 | IPCC 2006 GL |
| Sulphite lyes (black liquor) | 95,3 | 11,8 | IPCC 2006 GL |
| Other primary solid biomass | 100 | 11,6 | IPCC 2006 GL |
| Charcoal | 112 | 29,5 | IPCC 2006 GL |
| Biogasoline | 70,8 | 27,0 | IPCC 2006 GL |
| Biodiesels | 70,8 | 37,0 | IPCC 2006 GL (2) |
| Other liquid biofuels | 79,6 | 27,4 | IPCC 2006 GL |
| Landfill gas (3) | 54,6 | 50,4 | IPCC 2006 GL |
| Sludge gas (1) | 54,6 | 50,4 | IPCC 2006 GL |
| Other biogas (1) | 54,6 | 50,4 | IPCC 2006 GL |
| Municipal waste (biomass fraction) (1) | 100 | 11,6 | IPCC 2006 GL |
| (1) The given emission factor assumes around 15 % water content of the wood. Fresh wood can have water content of up to 50 %. For determining the NCV of completely dry wood, the following equation shall be used: Where NCVdry is the NCV of the absolute dry material, w is the water content (mass fraction) and is the evaporation enthalpy of water. Using the same equation, the NCV for a given water content can be back-calculated from the dry NCV. (2) The NCV value is taken from Annex III to Directive (EU) 2018/2001. (3) For landfill gas, sludge gas and other biogas: Standard values refer to pure Biomethane. For arriving at the correct standard values, a correction is required for the methane content of the gas. (4) The IPCC guidelines also give values for the fossil fraction of municipal waste: EF = 91,7 t CO2/TJ; NCV = 10 GJ/t. |
2. EMISSION FACTORS RELATED TO PROCESS EMISSIONS
| Carbonate | Emission factor [t CO2/t Carbonate] |
|---|---|
| CaCO3 | 0,440 |
| MgCO3 | 0,522 |
| Na2CO3 | 0,415 |
| BaCO3 | 0,223 |
| Li2CO3 | 0,596 |
| K2CO3 | 0,318 |
| SrCO3 | 0,298 |
| NaHCO3 | 0,524 |
| FeCO3 | 0,380 |
| General | Emission factor = [M(CO2)]/{Y * [M(x)] + Z * [M(CO3 2-)]} X = metal M(x) = molecular weight of X in [g/mol] M(CO2) = molecular weight of CO2 in [g/mol] M(CO3 2-) = molecular weight of CO3 2- in [g/mol] Y = stoichiometric number of X Z = stoichiometric number of CO3 2- |
| Oxide | Emission factor [t CO2/t Oxide] |
| --- | --- |
| CaO | 0,785 |
| MgO | 1,092 |
| BaO | 0,287 |
| general: XYOZ | Emission factor = [M(CO2)]/{Y * [M(x)] + Z * [M(O)]} X = alkali earth or alkali metal M(x) = molecular weight of X in [g/mol] M(CO2) = molecular weight of CO2 [g/mol] M(O) = molecular weight of O [g/mol] Y = stoichiometric number of X = 1 (for alkali earth metals) = 2 (for alkali metals)Z = stoichiometric number of O = 1 |
| Input or output material | Carbon content (t C/t) |
| --- | --- |
| Direct reduced iron (DRI) | 0,0191 |
| EAF carbon electrodes | 0,8188 |
| EAF charge carbon | 0,8297 |
| Hot briquetted iron | 0,0191 |
| Oxygen steel furnace gas | 0,3493 |
| Petroleum coke | 0,8706 |
| Pig iron | 0,0409 |
| Iron/iron scrap | 0,0409 |
| Steel/steel scrap | 0,0109 |
| (1) IPCC 2006 Guidelines for National Greenhouse Gas Inventories. |
3. GLOBAL WARMING POTENTIALS FOR NON-CO2 GREENHOUSE GASES
| Gas | Global warming potential |
|---|---|
| N2O | 265 t CO2e/t N2O |
| CF4 | 6 630 t CO2e/t CF4 |
| C2F6 | 11 100 t CO2e/t C2F6 |
ANNEX IX
In the tables below the harmonised efficiency reference values for separate production of electricity and heat are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient temperature, 1,013 bar, 60 % relative humidity).
| Category | Type of fuel | Year of construction | |||
|---|---|---|---|---|---|
| Before 2012 | 2012-2015 | From 2016 | |||
| Solids | S1 | Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke | 44,2 | 44,2 | 44,2 |
| S2 | Lignite, lignite briquettes, shale oil | 41,8 | 41,8 | 41,8 | |
| S3 | Peat, peat briquettes | 39,0 | 39,0 | 39,0 | |
| S4 | Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones | 33,0 | 33,0 | 37,0 | |
| S5 | Other solid biomass including all wood not included under S4 and black and brown liquor | 25,0 | 25,0 | 30,0 | |
| S6 | Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste | 25,0 | 25,0 | 25,0 | |
| Liquids | L7 | Heavy fuel oil, gas/diesel oil, other oil products | 44,2 | 44,2 | 44,2 |
| L8 | Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, and other bio-liquids | 44,2 | 44,2 | 44,2 | |
| L9 | Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain) | 25,0 | 25,0 | 29,0 | |
| Gaseous | G10 | Natural gas, LPG, LNG and biomethane | 52,5 | 52,5 | 53,0 |
| G11 | Refinery gases hydrogen and synthesis gas | 44,2 | 44,2 | 44,2 | |
| G12 | Biogas produced from anaerobic digestion, landfill, and sewage treatment | 42,0 | 42,0 | 42,0 | |
| G13 | Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) | 35,0 | 35,0 | 35,0 | |
| Other | O14 | Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions) | 30,0 | ||
| Category | Type of fuel | Year of construction | |||
| --- | --- | --- | --- | --- | --- |
| Before 2016 | From 2016 | ||||
| Hot water | Steam (1) | Direct use of exhaust gases (2) | Hot water | Steam (1) | Direct use of exhaust gases (2) |
| Solids | S1 | Hard coal including anthracite, bituminous coal, sub-bituminous coal, coke, semi-coke, pet coke | 88 | 83 | 80 |
| S2 | Lignite, lignite briquettes, shale oil | 86 | 81 | 78 | 86 |
| S3 | Peat, peat briquettes | 86 | 81 | 78 | 86 |
| S4 | Dry biomass including wood and other solid biomass including wood pellets and briquettes, dried woodchips, clean and dry waste wood, nut shells and olive and other stones | 86 | 81 | 78 | 86 |
| S5 | Other solid biomass including all wood not included under S4 and black and brown liquor | 80 | 75 | 72 | 80 |
| S6 | Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste | 80 | 75 | 72 | 80 |
| Liquids | L7 | Heavy fuel oil, gas/diesel oil, other oil products | 89 | 84 | 81 |
| L8 | Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, and other bio-liquids | 89 | 84 | 81 | 85 |
| L9 | Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain) | 80 | 75 | 72 | 75 |
| Gaseous | G10 | Natural gas, LPG, LNG and biomethane | 90 | 85 | 82 |
| G11 | Refinery gases hydrogen and synthesis gas | 89 | 84 | 81 | 90 |
| G12 | Biogas produced from anaerobic digestion, landfill, and sewage treatment | 70 | 65 | 62 | 80 |
| G13 | Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) | 80 | 75 | 72 | 80 |
| Other | O14 | Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions) | — | — | — |
| (1) If steam plants do not account for the condensate return in their calculation of CHP (combined heat and power) heat efficiencies, the steam efficiencies shown in the table above shall be increased by 5 percentage points. (2) Values for direct use of exhaust gases shall be used if the temperature is 250 °C or higher. |
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