Calculation based on actual emissions with default values as fallback (for a limited time)
CBAM is based on the actual embedded emissions in imported goods. Importers are required to report these emissions, which include both direct emissions from production processes and indirect emissions from electricity consumption. When actual emission data is not available, especially in the early stages of implementation, importers can use default values provided by the European Commission.
EU importers of products impacted need to collect and disclose the actual embedded emissions data (instead of default values) of their imports from global (non-EU based) manufacturers from 31 July 2024. Source
The calculation methods are specific to each sector and are designed to align with EU ETS methodologies.