COMMISSION 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)
CHAPTER I
SUBJECT MATTER AND DEFINITIONS
Article 1
Subject matter
Article 2
Definitions
CHAPTER II
RIGHTS AND OBLIGATIONS OF REPORTING DECLARANTS RELATED TO REPORTING
Article 3
Reporting obligations of reporting declarants
Article 4
Calculation of embedded emissions
Article 5
Use of estimated values
Article 6
Data collection and reporting regarding inward processing
Article 7
Reporting of information regarding the carbon price due
Article 8
Submission of CBAM reports
Article 9
Modification and correction of CBAM reports
CHAPTER III
ADMINISTRATION REGARDING CBAM REPORTING
Article 10
CBAM Transitional Registry
Article 11
Checks of CBAM reports and use of information by the Commission
Article 12
Indicative assessment by the Commission
Article 13
Incomplete or incorrect CBAM reports
Article 14
Assessment of CBAM reports and use of information by the competent authorities
Article 15
Confidentiality
CHAPTER IV
ENFORCEMENT
Article 16
Penalties
CHAPTER V
TECHNICAL ELEMENTS REGARDING THE CBAM TRANSITIONAL REGISTRY
SECTION 1
Introduction
Article 17
Central system in scope
Article 18
Contact points for the electronic systems
SECTION 2
CBAM Transitional Registry
Article 19
Structure of the CBAM Transitional Registry
Article 20
Terms of collaboration in the CBAM Transitional Registry
Article 21
The CBAM User Access Management
Article 22
CBAM Trader Portal
Article 23
CBAM Competent Authorities Portal (CBAM CAP) for the CBAM National Competent Authorities (CBAM CAP/N)
Article 24
CBAM Competent Authorities Portal (CBAM CAP) for the Commission (CBAM CAP/C)
Article 25
The CBAM Registry Back End Services (CBAM BE)
Article 26
Access management system
Article 27
Administration management system
Article 28
Member States’ identity and access management systems
SECTION 3
Functioning of the electronic systems and training in the use thereof
Article 29
Development, testing, deployment, and management of the electronic systems
Article 30
Maintenance and changes to the electronic systems
Article 31
Temporary failure of the electronic systems
Article 32
Training support on the use and functioning of the common components
SECTION 4
Data protection, data management and the ownership and security of the electronic systems
Article 33
Personal data protection
Article 34
Limitation of data access and data processing
Article 35
System ownership
Article 36
System security
Article 37
Controller for the CBAM Transitional Registry
Article 38
Data retention period
Article 39
Assessment of the electronic systems
Article 40
Entry into force
ANNEX I
Information to be submitted in the CBAM reports
CBAM Report |
Report issue date |
Draft report ID |
Report ID |
Reporting period |
Year |
-- Reporting declarant |
---- Address |
-- Representative (*1) |
---- Address |
-- Importer (*1) |
---- Address |
-- Competent authority |
-- Signatures |
---- Report confirmation |
---- Type of applicable reporting methodology |
-- Remarks |
-- CBAM goods imported |
Goods item number |
---- Representative (*1) |
------ Address |
---- Importer (*1) |
------ Address |
---- Commodity code |
Harmonized system sub-heading code |
Combined nomenclature code |
------ Commodity details |
---- Country of origin |
---- Imported quantity per customs procedure |
------ Procedure |
-------- Inward processing information |
------ Area of import |
------ Goods measure (per procedure) |
------ Goods measure (inward processing) |
------ Special references for goods |
---- Goods measure (imported) |
---- Goods imported total emissions |
---- Supporting documents (for goods) |
------ Attachments |
---- Remarks |
---- CBAM goods’ emissions |
Emissions sequence number |
Country of production |
------ The company name of the installation |
-------- Address |
-------- Contact details |
------ Installation |
-------- Address |
------ Goods measure (produced) |
------ Installation emissions |
------ Direct embedded emissions |
------ Indirect embedded emissions |
------ Production method & qualifying parameters |
-------- Direct emissions qualifying parameters |
-------- Indirect emissions qualifying parameters |
------ Supporting documents (for emissions definition) |
-------- Attachments |
------ Carbon price due |
-------- Goods covered under carbon price due |
---------- Goods measure (covered) |
------ Remarks |
CBAM Report |
Report issue date |
Draft report ID |
Report ID |
Reporting period |
Year |
Total goods imported |
Total emissions |
-- Reporting declarant |
Identification number |
Name |
Role |
---- Address |
Member State of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
-- Representative (*2) |
Identification number |
Name |
---- Address |
Member State of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
-- Importer (*2) |
Identification number |
Name |
---- Address |
Member State or country of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
-- Competent authority |
Reference number |
-- Signatures |
---- Report confirmation |
Report global data confirmation |
Use of data confirmation |
Date of signature |
Place of signature |
Signature |
Position of person signing |
---- Type of applicable reporting methodology |
Other applicable reporting methodology |
-- Remarks |
Additional information |
-- CBAM goods imported |
Goods item number |
---- Representative (*2) |
Identification number |
Name |
------ Address |
Member State of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
---- Importer (*2) |
Identification number |
Name |
------ Address |
Member State or country of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
---- Commodity code |
Harmonized system sub-heading code |
Combined nomenclature code |
------ Commodity details |
Description of goods |
---- Country of origin |
Country code |
----- Imported quantity per customs procedure |
Sequence number |
------ Procedure |
Requested procedure |
Previous procedure |
Inward processing information |
Member State of inward processing authorisation |
Inward processing waiver for bill of discharge |
Authorisation |
Globalisation time start |
Globalisation time end |
Deadline for submission of bill of discharge |
------ Area of import |
Area of import |
------ Goods measure (per procedure) |
Net mass |
Supplementary units |
Type of measurement unit |
------ Goods measure (inward processing) |
Net mass |
Supplementary units |
Type of measurement unit |
------ Special references for goods |
Additional information |
---- Goods measure (imported) |
Net mass |
Supplementary units |
Type of measurement unit |
---- Goods imported total emissions |
Goods emissions per unit of product |
Goods total emissions |
Goods direct emissions |
Goods indirect emissions |
Type of measurement unit for emissions |
---- Supporting documents (for goods) |
Sequence number |
Type |
Country of document issuance |
Reference number |
Document line item number |
Issuing authority name |
Validity start date |
Validity end date |
Description |
------ Attachments |
Filename |
Universal Resource Identified |
Multipurpose Internet Mail Extensions |
Included binary object |
---- Remarks |
Additional information |
---- CBAM goods’ emissions |
Emissions sequence number |
Country of production |
------ The company name of the installation |
Operator ID |
Operator name |
-------- Address |
Country code |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
-------- Contact details |
Name |
Phone number |
|
------ Installation |
Installation ID |
Installation name |
Economic activity |
-------- Address |
Country of establishment |
Sub-division |
City |
Street |
Street additional line |
Number |
Postcode |
P.O. Box |
Plot or parcel number |
UNLOCODE |
Latitude |
Longitude |
Type of coordinates |
------ Goods measure (produced) |
Net mass |
Supplementary units |
Type of measurement unit |
------ Installation emissions |
Installation total emissions |
Installation direct emissions |
Installation indirect emissions |
Type of measurement unit for emissions |
------ Direct embedded emissions |
Type of determination |
Type of determination (electricity) |
Type of applicable reporting methodology |
Applicable reporting methodology |
Specific (direct) embedded emissions |
Other source indication |
Source of emission factor (for electricity) |
Emission factor |
Electricity imported |
Total embedded emissions of electricity imported |
Type of measurement unit |
Source of emissions factor value |
Justification |
Fulfilment of conditionality |
------ Indirect embedded emissions |
Type of determination |
Source of emission factor |
Emission factor |
Specific (indirect) embedded emissions |
Type of measurement unit |
Electricity consumed |
Source of electricity |
Source of emissions factor value |
------ Production method & qualifying parameters |
Sequence number |
Method ID |
Method name |
Identification number of the specific steel mill |
Additional Information |
-------- Direct emissions qualifying parameters |
Sequence number |
Parameter ID |
Parameter name |
Description |
Type of parameter value |
Parameter value |
Additional information |
-------- Indirect emissions qualifying parameters |
Sequence number |
Parameter ID |
Parameter name |
Description |
Type of parameter value |
Parameter value |
Additional information |
------ Supporting documents (for emissions definition) |
Sequence number |
Type of emissions document |
Country of document issuance |
Reference number |
Document line item number |
Issuing authority name |
Validity start date |
Validity end date |
Description |
-------- Attachments |
Filename |
Universal Resource Identified |
Multipurpose Internet Mail Extensions |
Included binary object |
------ Carbon price due |
Sequence number |
Type of instrument |
Description and indication of legal act |
Amount of carbon price due |
Currency |
Exchange rate |
Amount (EURO) |
Country code |
-------- Goods covered under carbon price due |
Sequence number |
Type of goods covered |
CN code of goods covered |
Quantity of emissions covered |
Quantity covered by free allocations, any rebate or other form of compensation |
Supplementary information |
Additional information |
---------- Goods measure (covered) |
Net mass |
Supplementary units |
Type of measurement unit |
------ Remarks |
Sequence number |
Additional Information |
ANNEX II
Definitions and production routes for goods
1. DEFINITIONS
2. MAPPING OF CN CODES TO AGGREGATED GOODS CATEGORIES
CN code |
Aggregated goods category |
Greenhouse gas |
||
Cement |
|
|
||
2507 00 80 – Other kaolinic clays |
Calcined clay |
Carbon dioxide |
||
2523 10 00 – Cement clinkers |
Cement clinker |
Carbon dioxide |
||
2523 21 00 – White Portland cement, whether or not artificially coloured 2523 29 00 – Other Portland cement 2523 90 00 – Other hydraulic cements |
Cement |
Carbon dioxide |
||
2523 30 00 – Aluminous cement |
Aluminous cement |
Carbon dioxide |
||
Electricity |
|
|
||
2716 00 00 – Electrical energy |
Electricity |
Carbon dioxide |
||
Fertiliser |
|
|
||
2808 00 00 – Nitric acid; sulphonitric acids |
Nitric acid |
Carbon dioxide and nitrous oxide |
||
3102 10 – Urea, whether or not in aqueous solution |
Urea |
Carbon dioxide |
||
2814 – Ammonia, anhydrous or in aqueous solution |
Ammonia |
Carbon dioxide |
||
2834 21 00 – Nitrates of potassium 3102 – Mineral or chemical fertilisers, nitrogenous except 3102 10 (Urea) 3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus, and potassium; other fertilisers
|
Mixed fertilisers |
Carbon dioxide and nitrous oxide |
||
Iron and Steel |
|
|
||
2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites |
Sintered Ore |
Carbon dioxide |
||
7201 – Pig iron and spiegeleisen in pigs, blocks, or other primary forms Some products under 7205 (Granules and powders, of pig iron, spiegeleisen, iron, or steel) may be covered here |
Pig Iron |
Carbon dioxide |
||
7202 1 – Ferro-manganese |
FeMn |
Carbon dioxide |
||
7202 4 – Ferro-chromium |
FeCr |
Carbon dioxide |
||
7202 6 – Ferro-nickel |
FeNi |
Carbon dioxide |
||
7203 – Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products |
DRI |
Carbon dioxide |
||
7206 – Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203 ) 7207 – Semi-finished products of iron or non-alloy steel 7218 – Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 7224 – Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel |
Crude steel |
Carbon dioxide |
||
7205 – Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) 7208 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated 7209 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 7210 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 7211 – Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 7212 – Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 7213 – Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 7214 – Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 7215 – Other bars and rods of iron or non-alloy steel 7216 – Angles, shapes and sections of iron or non-alloy steel 7217 – Wire of iron or non-alloy steel 7219 – Flat-rolled products of stainless steel, of a width of 600 mm or more 7220 – Flat-rolled products of stainless steel, of a width of less than 600 mm 7221 – Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7222 – Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 7223 – Wire of stainless steel 7225 – Flat-rolled products of other alloy steel, of a width of 600 mm or more 7226 – Flat-rolled products of other alloy steel, of a width of less than 600 mm 7227 – Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7228 – Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 7229 – Wire of other alloy steel 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 7303 – Tubes, pipes and hollow profiles, of cast iron 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel 7309 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7311 – Containers for compressed or liquefied gas, of iron or steel 7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel 7326 – Other articles of iron or steel |
Iron or steel products |
Carbon dioxide |
||
Aluminium |
|
|
||
7601 – Unwrought aluminium |
Unwrought aluminium |
Carbon dioxide and perfluorocarbons |
||
7603 – Aluminium powders and flakes 7604 – Aluminium bars, rods and profiles 7605 – Aluminium wire 7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm 7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm 7608 – Aluminium tubes and pipes 7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 7611 00 00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7613 00 00 – Aluminium containers for compressed or liquefied gas 7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 7616 – Other articles of aluminium |
Aluminium products |
Carbon dioxide and perfluorocarbons |
||
Chemicals |
|
|
||
2804 10 000 – Hydrogen |
Hydrogen |
Carbon dioxide |
3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS
3.1.
Cross-sectoral rules
3.2.
Calcined clay
3.2.1.
Special provisions
3.2.2.
Production route
3.3.
Cement clinker
3.3.1.
Special provisions
3.3.2.
Production route
3.4.
Cement
3.4.1.
Special provisions
3.4.2.
Production route
3.5.
Aluminous cement
3.5.1.
Special provisions
3.5.2.
Production route
3.6.
Hydrogen
3.6.1.
Special provisions
3.6.2.
Production routes
3.6.2.1. Steam reforming and partial oxidation
3.6.2.2. Electrolysis of water
3.6.2.3. Chlor-Alkali electrolysis and production of chlorates
3.7.
Ammonia
3.7.1.
Special provisions
3.7.2.
Production routes
3.7.2.1. Haber-Bosch process with steam reforming of natural gas or biogas
3.7.2.2. Haber-Bosch process with gasification of coal or other fuels
3.8.
Nitric acid
3.8.1.
Special provisions
3.8.2.
Production route
3.9.
Urea
3.9.1.
Special provisions
3.9.2.
Production route
3.10.
Mixed fertilisers
3.10.1.
Special provisions
3.10.2.
Production route
3.11.
Sintered ore
3.11.1.
Special provisions
3.11.2.
Production route
3.12.
FeMn (Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel)
3.12.1.
Special provisions
3.12.2.
Production route
3.13.
Pig iron
3.13.1.
Special provisions
3.13.2.
Production routes
3.13.2.1. Blast furnace route
3.13.2.2. Smelting reduction
3.14.
DRI (Direct Reduced Iron)
3.14.1.
Special provisions
3.14.2.
Production route
3.15.
Crude steel
3.15.1.
Special provisions
3.15.2.
Production routes
3.15.2.1. Basic oxygen steelmaking
3.15.2.2. Electric arc furnace
3.16.
Iron or steel products
3.16.1.
Special provisions
3.16.2.
Production route
3.17.
Unwrought aluminium
3.17.1.
Special provisions
3.17.2.
Production routes
3.17.2.1. Primary (electrolytic) smelting
3.17.2.2. Secondary melting (recycling)
3.18.
Aluminium products
3.18.1.
Special provisions
3.18.2.
Production route
3.19.
Electricity
3.19.1.
Special provisions
3.19.2.
Production routes
ANNEX III
Rules for determining data including on emissions at installation level, attributed emissions of production processes, and embedded emissions of goods
A. PRINCIPLES
A.1.
Overall approach
A.2.
Monitoring principles
A.3.
Methods representing the best available data source
A.4.
Division of installations into production processes
B. MONITORING OF DIRECT EMISSIONS AT INSTALLATION LEVEL
B.1.
Completeness of source streams and emission sources
B.2.
Choice of monitoring methodology
B.3.
Formulae and parameters for the calculation-based methodology for CO
2
B.3.1.
Standard method
B.3.1.1. Combustion emissions
B.3.1.2. Process emissions
B.3.2.
Mass balance method
B.3.3.
Criteria for zero-rating of biomass emissions
B.3.4.
Relevant parameters
B.4.
Requirements for activity data
B.4.1.
Continual or batch-wise metering
B.4.2.
Operator’s control over measurement systems
B.4.3.
Requirements for measurement systems
B.4.4.
Recommended improvement
B.5.
Requirements for calculation factors for CO
2
B.5.1.
Methods for determining calculation factors
B.5.2.
Applicable standard values
B.5.3.
Establishing correlations for determining proxy data
B.5.4.
Requirements for laboratory analyses
B.5.4.1. Use of standards
B.5.4.2. Recommendations on sampling plan and minimum frequency of analyses
Fuel/material |
Minimum frequency of analyses |
Natural gas |
At least weekly |
Other gases, in particular synthesis gas and process gases such as refinery mixed gas, coke oven gas, blast-furnace gas, converter gas, oilfield, and gas field gas |
At least daily – using appropriate procedures at different parts of the day |
Fuel oils (for example light, medium, heavy fuel oil, bitumen) |
Every 20 000 tonnes of fuel and at least six times a year |
Coal, coking coal, coke, petroleum coke, peat |
Every 20 000 tonnes of fuel/material and at least six times a year |
Other fuels |
Every 10 000 tonnes of fuel and at least four times a year |
Untreated solid waste (pure fossil or mixed biomass/fossil) |
Every 5 000 tonnes of waste and at least four times a year |
Liquid waste, pre-treated solid waste |
Every 10 000 tonnes of waste and at least four times a year |
Carbonate minerals (including limestone and dolomite) |
Every 50 000 tonnes of material and at least four times a year |
Clays and shales |
Amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year |
Other materials (primary, intermediate, and final product) |
Depending on the type of material and the variation, amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year |
B.5.4.3. Recommendations for laboratories
B.5.5.
Recommended methods for determination of calculation factors
B.6.
Requirements for a measurement-based methodology for CO
2
and N
2
O
B.6.1.
General provisions
B.6.2.
Method and calculation
B.6.2.1. Emissions of a reporting period (annual emissions)
B.6.2.2. Determination of GHG concentration
B.6.2.3. CO
2
emissions from biomass
B.6.2.4. Determining CO
2
e emissions from N
2
O
B.6.2.5. Determination of flue gas flow
B.6.2.6. Treatment of measurement gaps
B.6.3.
Quality requirements
B.6.4.
Corroborating calculations
B.6.5.
Minimum requirements for continuous emissions measurements
B.7.
Requirements for determining perfluorocarbon emissions
B.7.1.
Calculation Method A – Slope Method
Technology |
Emission factor for CF4 (SEFCF4) [(kg CF4/t Al)/(AE-Mins/cell-day)] |
Emission factor for C2F6 (FC2F6) [t C2F6/ t CF4] |
Legacy Point Feed Pre Bake (PFPB L) |
0,122 |
0,097 |
Modern Point Feed Pre Bake (PFPB M) |
0,104 |
0,057 |
Modern Point-Fed Prebake without fully automated anode effect intervention strategies for PFC emissions (PFPB MW) |
– (*1) |
– (*1) |
Centre Worked Prebake (CWPB) |
0,143 |
0,121 |
Side Worked Prebake (SWPB) |
0,233 |
0,280 |
Vertical Stud Søderberg (VSS) |
0,058 |
0,086 |
Horizontal Stud Søderberg (HSS) |
0,165 |
0,077 |
B.7.2.
Calculation Method B – Overvoltage Method
Technology |
Emission factor for CF4 [(kg CF4/t Al)/mV] |
Emission factor for C2F6 [t C2F6/t CF4] |
Centre Worked Prebake (CWPB) |
1,16 |
0,121 |
Side Worked Prebake (SWPB) |
3,65 |
0,252 |
B.7.3.
Determination of CO
2
e emissions
B.8.
Requirements for CO
2
transfers between installations
B.8.1.
CO
2
contained in gases (‘inherent CO
2
’)
B.8.2.
Eligibility to deduct stored or used CO
2
B.8.3.
Monitoring rules for CO
2
transfers
B.9.
Sector-specific requirements
B.9.1.
Additional rules for combustion units
B.9.1.1. Desulphurisation and other acid gas scrubbing
B.9.1.2. De-NO
x
B.9.1.3. Monitoring of flares
B.9.2.
Additional rules for emissions from cement clinker production
B.9.2.1. Additional rules for Method A (input-based)
B.9.2.2. Additional rules for Method B (output-based)
B.9.2.3. Emissions related to discarded dust
B.9.3.
Additional rules for emissions from nitric acid production
B.9.3.1. General rules for N
2
O measurement
B.9.3.2. Determination of flue gas flow
B.9.3.3. Oxygen (O
2
) concentrations
C. HEAT FLOWS
C.1.
Rules for determining net measurable heat
C.1.1.
Principles
C.1.2.
Methodology for determining net amounts of measurable heat
C.1.2.1. Method 1: Using measurements
C.1.2.2. Method 2: Calculation of a proxy based on measured efficiency
C.1.2.3. Method 3: Calculating a proxy based on the reference efficiency
C.1.3.
Special rules
C.2.
Determining the fuel mix emission factor of measurable heat
C.2.1.
Emission factor of measurable heat produced in the installation other than by cogeneration
C.2.2.
Emission factor of measurable heat produced in the installation by cogeneration
C.2.3.
Emission factor of measurable heat produced outside the installation
D. ELECTRICITY
D.1.
Calculation of the emissions related to electricity
D.2.
Rules for determining the emission factor of electricity as imported goods
D.2.1.
CO
2
emission factor based on specific default values
D.2.2.
CO
2
emission factor of the EU
D.2.3.
CO
2
emission factor based on reliable data demonstrated by the reporting declarant
D.2.4.
CO
2
emission factor based on actual CO
2
emissions of the installation
D.3.
Rules for determining electricity quantities used for the production of goods other than electricity
D.4.
Rules for determining the embedded indirect emissions of electricity as an input for the production of goods other than electricity
D.4.1.
Emission factor of electricity produced in the installation other than by cogeneration
D.4.2.
Emission factor of electricity produced in the installation by cogeneration
D.4.3.
Emission factor of electricity produced outside the installation
E. MONITORING OF PRECURSORS
F. RULES FOR ATTRIBUTING EMISSIONS OF AN INSTALLATION TO GOODS
F.1.
Calculation methods
F.2.
Monitoring methodology for activity levels
F.3.
Monitoring methods required for attributing emissions to production processes
F.3.1.
Principles for attributing data to production processes
F.3.2.
Procedure for tracking CN codes of goods and precursors
F.4.
Further rules for the attribution of direct emissions
F.5.
Further rules for the attribution of emissions from measurable heat
G. CALCULATION OF SPECIFIC EMBEDDED EMISSIONS OF COMPLEX GOODS
H. OPTIONAL MEASURES TO INCREASE QUALITY OF DATA
ANNEX IV
Content of the recommended communication from operators of installations to reporting declarants
1. CONTENT OF THE EMISSIONS DATA COMMUNICATION TEMPLATE
General information
Recommended improvement of the general information
2. SECTOR-SPECIFIC PARAMETERS TO BE INCLUDED IN THE COMMUNICATION
Aggregated goods category |
Reporting requirement in the CBAM report |
||||||||||
Calcined clay |
|
||||||||||
Cement clinker |
|
||||||||||
Cement |
|
||||||||||
Aluminous cement |
|
||||||||||
Hydrogen |
|
||||||||||
Urea |
|
||||||||||
Nitric acid |
|
||||||||||
Ammonia |
|
||||||||||
Mixed fertilisers |
|
||||||||||
Sintered Ore |
|
||||||||||
Pig Iron |
|
||||||||||
FeMn Ferro-Manganese |
|
||||||||||
FeCr – Ferro-Chromium |
|
||||||||||
FeNi – Ferro-Nickel |
|
||||||||||
DRI (Direct Reduced Iron) |
|
||||||||||
Crude steel |
|
||||||||||
Iron or steel products |
|
||||||||||
Unwrought aluminium |
|
||||||||||
Aluminium products |
|
ANNEX V
EORI data
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
Data Requirements complement for Inward Processing
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
National system data
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
Standard factors used in the monitoring of direct emissions at installation level
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 |
Biomass material |
Preliminary EF [t CO2/TJ] |
NCV [GJ/t] |
Source |
Wood / Wood waste (air dry(4)) |
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(5) |
Other liquid biofuels |
79,6 |
27,4 |
IPCC 2006 GL |
Landfill gas(6) |
54,6 |
50,4 |
IPCC 2006 GL |
Sludge gas(4) |
54,6 |
50,4 |
IPCC 2006 GL |
Other biogas(4) |
54,6 |
50,4 |
IPCC 2006 GL |
Municipal waste (biomass fraction)(4) |
100 |
11,6 |
IPCC 2006 GL |
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-)]}
|
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)]}
|
Input or output material |
Carbon content (t C/t) |
Emission factor (t CO2/t) |
Direct reduced iron (DRI) |
0,0191 |
0,07 |
EAF carbon electrodes |
0,8188 |
3,00 |
EAF charge carbon |
0,8297 |
3,04 |
Hot briquetted iron |
0,0191 |
0,07 |
Oxygen steel furnace gas |
0,3493 |
1,28 |
Petroleum coke |
0,8706 |
3,19 |
Pig iron |
0,0409 |
0,15 |
Iron/iron scrap |
0,0409 |
0,15 |
Steel/steel scrap |
0,0109 |
0,04 |
3. GLOBAL WARMING POTENTIALS FOR NON-CO
2
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
Harmonised efficiency reference values for separate production of electricity and heat
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 |
88 |
83 |
80 |
S2 |
Lignite, lignite briquettes, shale oil |
86 |
81 |
78 |
86 |
81 |
78 |
|
S3 |
Peat, peat briquettes |
86 |
81 |
78 |
86 |
81 |
78 |
|
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 |
81 |
78 |
|
S5 |
Other solid biomass including all wood not included under S4 and black and brown liquor |
80 |
75 |
72 |
80 |
75 |
72 |
|
S6 |
Municipal and industrial waste (non-renewable) and renewable/bio-degradable waste |
80 |
75 |
72 |
80 |
75 |
72 |
|
Liquids |
L7 |
Heavy fuel oil, gas/diesel oil, other oil products |
89 |
84 |
81 |
85 |
80 |
77 |
L8 |
Bio-liquids including bio-methanol, bioethanol, bio-butanol, biodiesel, and other bio-liquids |
89 |
84 |
81 |
85 |
80 |
77 |
|
L9 |
Waste liquids including biodegradable and non-renewable waste (including tallow, fat and spent grain) |
80 |
75 |
72 |
75 |
70 |
67 |
|
Gaseous |
G10 |
Natural gas, LPG, LNG and biomethane |
90 |
85 |
82 |
92 |
87 |
84 |
G11 |
Refinery gases hydrogen and synthesis gas |
89 |
84 |
81 |
90 |
85 |
82 |
|
G12 |
Biogas produced from anaerobic digestion, landfill, and sewage treatment |
70 |
65 |
62 |
80 |
75 |
72 |
|
G13 |
Coke oven gas, blast furnace gas, mining gas, and other recovered gases (excluding refinery gas) |
80 |
75 |
72 |
80 |
75 |
72 |
|
Other |
O14 |
Waste heat (including high temperature process exhaust gases, product from exothermic chemical reactions) |
— |
— |
— |
92 |
87 |
— |