How are emissions from biomass treated in CBAM calculations?

Alignment with EU ETS rules

The treatment of emissions from biomass in CBAM calculations follows the same rules as the EU ETS. If biomass is used as a process input (e.g., charcoal used as a reducing agent), the emissions are not accounted for ('zero-rating').

If biomass is used as a fuel for energy purposes, emissions are accounted for unless the biomass fulfils the relevant sustainability and greenhouse gas savings criteria of the Renewable Energy Directive (EU) 2018/2001.

The applicable criteria depend on the type of biomass used.