How are embedded emissions calculated for CBAM purposes?

Actual data preferred, with fallback options

The calculation of embedded emissions for CBAM goods primarily relies on actual emissions data from the production facilities.

• This includes both direct emissions from production processes and indirect emissions from electricity consumption.
• The calculation should follow methodologies aligned with those used in the EU ETS. 

When actual data is not available, especially in the early stages of CBAM implementation, default values provided by the European Commission could be used. This is no longer possible (as of July 2024).

The goal is to have increasingly accurate calculations based on real data as the system matures.