Technical Study on Indirect Emissions in the CBAM

The study provides policy analysis to support the implementation and potential evolution of the Carbon Border Adjustment Mechanism (CBAM) with respect to indirect emissions embedded in imported goods from third countries. It addresses three questions:

1. how to determine operational default emission factors for indirect emissions;
2. under what conditions declarants should be allowed to claim actual indirect emissions, including requirements for direct technical links, power purchase agreements (PPAs), and verification; and
3. whether and how indirect emissions coverage could be extended to additional CBAM sectors.

The publications are available at the following links:

• General annexes : annex 4 to 6 of the final report
• Final Report
• Final report : task 1
• Final report : task 2
• Final report : task 3

Read more about Carbon Border Adjustment Mechanism