C 2023 5512 1 en Annexe Acte Autonome CP Part1 v7

EUROPEAN
COMMISSION
Brussels, 17.8.2023
C(2023) 5512 final
ANNEXES 1 to 9
ANNEXES
to the
Commission Implementing Regulation (EU) …/...
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)
EN EN
ANNEX I
Information to be submitted in the CBAM reports
The reporting declarant shall follow the CBAM report structure listed in Table 1 of this Annex and
provided in the CBAM Transitional Registry, and include the detailed information listed in Table 2
of this Annex, when submitting the CBAM report.
Table 1: CBAM report structure
CBAM Report
Report issue date
Draft report ID
Report ID
Reporting period
Year
--Reporting declarant
----Address
--Representative *
----Address
--Importer *
----Address
--Competent authority
--Signatures
----Report confirmation
----Type of applicable reporting methodology
--Remarks
--CBAM goods imported
Goods item number
----Representative *
------Address
----Importer *
------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)
1
------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
Table 2: Detailed information requirements in the CBAM report
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
2
Postcode
P.O. Box
--Representative *
Name
----Address
Sub-division
City
Street
Number
Postcode
P.O. Box
--Importer *
Name
----Address
Member State or country of establishment
Sub-division
City
Street
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 *
Name
------Address
3
Sub-division
City
Street
Number
Postcode
P.O. Box
----Importer *
Name
------Address
Member State or country of establishment
Sub-division
City
Street
Number
Postcode
P.O. Box
----Commodity code
Harmonized system sub-heading 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)
4
Net mass
Supplementary units
------Special references for goods
----Goods measure (imported)
Net mass
Supplementary units
----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
----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
Number
Postcode
5
P.O. Box
--------Contact details
Name
Phone number
e-mail
------Installation
Installation ID
Installation name
Economic activity
--------Address
Country of establishment
Sub-division
City
Street
Number
Postcode
P.O. Box
Plot or parcel number
UNLOCODE
Latitude
Longitude
Type of coordinates
------Goods measure (produced)
Net mass
Supplementary units
------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
Source of emissions factor value
Justification
6
Fulfilment of conditionality
------Indirect embedded emissions
Type of determination
Source of emission factor
Emission factor
Specific (indirect) embedded emissions
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
--------Indirect emissions qualifying parameters
Sequence number
Parameter ID
Parameter name
Description
Type of parameter value
Parameter value
------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
7
------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
----------Goods measure (covered)
Net mass
Supplementary units
------Remarks
Sequence number
Additional Information
* Note: Representatives / importers shall be registered either at CBAM report level or at the
CBAM goods imported level, which shall depend on whether the same or different
representatives/importers are related to CBAM goods imported.
8
ANNEX II
Definitions and production routes for goods
1. DEFINITIONS
For the purpose of this Annex and of Annexes III, IV and VIII to IX the following definitions shall apply:
(0) ‘activity data’ means the amount of fuels or materials consumed or produced by a process
relevant for the calculation-based methodology, expressed in terajoules, mass in tonnes
or (for gases) volume in normal cubic metres, as appropriate;
(1) ‘activity level’ means the quantity of goods produced (expressed in MWh for electricity,
or in tonnes for other goods) within the boundaries of a production process;
(2) ‘reporting period’ means a period that the operator of an installation has chosen to use as
reference for the determination of embedded emissions;
(3) ‘source stream’ means any of the following:
(a) a specific fuel type, raw material or product giving rise to emissions of relevant
greenhouse gases at one or more emission sources as a result of its consumption
or production;
(b) a specific fuel type, raw material or product containing carbon and included in
the calculation of greenhouse gas emissions using a mass balance method;
(4) ‘emission source’ means a separately identifiable part of an installation or a process

within an installation, from which relevant greenhouse gases are emitted;
(5) ‘uncertainty’ means a parameter, associated with the result of the determination of a
quantity, that characterises the dispersion of the values that could reasonably be
attributed to the particular quantity, including the effects of systematic as well as of
random factors, expressed in per cent, and describes a confidence interval around the
mean value comprising 95% of inferred values taking into account any asymmetry of the
distribution of values;
(6) ‘calculation factors’ means net calorific value, emission factor, preliminary emission
factor, oxidation factor, conversion factor, carbon content or biomass fraction;
(7) ‘combustion emissions’ means greenhouse gas emissions occurring during the
exothermic reaction of a fuel with oxygen;
(8) ‘emission factor’ means the average emission rate of a greenhouse gas relative to the
activity data of a source stream assuming complete oxidation for combustion and
complete conversion for all other chemical reactions;
(9) ‘oxidation factor’ means the ratio of carbon oxidised to CO2 as a consequence
ofcombustion to the total carbon contained in the fuel, expressed as a fraction,
considering carbon monoxide (CO) emitted to the atmosphere as the molar equivalent
amount of CO2;
(10) ‘conversion factor’ means the ratio of carbon emitted as CO2 to the total carbon contained
in the source stream before the emitting process takes place, expressed as a fraction,
considering CO emitted to the atmosphere as the molar equivalent amount of CO2;
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(11) ‘accuracy’ means the closeness of the agreement between the result of a measurement
and the true value of the particular quantity or a reference value determined empirically
using internationally accepted and traceable calibration materials and standard methods,
taking into account both random and systematic factors;
(12) ‘calibration’ means the set of operations, which establishes, under specified conditions,
the relations between values indicated by a measuring instrument or measuring system,
or values represented by a material measure or a reference material and the corresponding
values of a quantity realised by a reference standard;
(13) ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-
estimation of reported emissions or over-estimation of production of heat, electricity or
goods occurs;
(14) ‘biomass’ means the biodegradable fraction of products, waste and residues from
biological origin from agriculture, including vegetal and animal substances, from
forestry and related industries, including fisheries and aquaculture, as well as the
biodegradable fraction of waste, including industrial and municipal waste of biological
origin;
(15) ‘waste’ means any substance or object which the holder discards or intends or is required
to discard, excluding substances that have been intentionally modified or contaminated
in order to meet this definition;
(16) ‘residue’ means a substance that is not the end product(s) that a production process
directly seeks to produce; it is not a primary aim of the production process and the process
has not been deliberately modified to produce it;
(17) ‘agricultural, aquaculture, fisheries and forestry residues’ means residues that are directly
generated by agriculture, aquaculture, fisheries and forestry and that do not include
residues from related industries or processing;
(18) ‘legal metrological control’ means the control by a public authority or regulator of the
measurement tasks intended for the field of application of a measuring instrument, for
reasons of public interest, public health, public safety, public order, protection of the
environment, the levying of taxes and duties, the protection of consumers and fair
trading;
(19) ‘data flow activities’ mean activities related to the acquisition, processing and handling
of data that are needed to draft an emissions report from primary source data;
(20) ‘measurement system’ means a complete set of measuring instruments and other
equipment, such as sampling and data processing equipment, used to determine variables
such as the activity data, the carbon content, the calorific value or the emission factor of
the greenhouse gas emissions;
(21) ‘net calorific value’ (NCV) means the specific amount of energy released as heat when
a fuel or material undergoes complete combustion with oxygen under standard
conditions, less the heat of vaporisation of any water formed;
(22) ‘process emissions’ means greenhouse gas emissions other than combustion emissions
occurring as a result of intentional and unintentional reactions between substances or
10
their transformation, for a primary purpose other than the generation of heat, including
from the following processes:
(a) the chemical, electrolytic or pyrometallurgical reduction of metal compounds in

ores, concentrates and secondary materials;
(b) the removal of impurities from metals and metal compounds;
(c) the decomposition of carbonates, including those used for flue gas cleaning;
(d) chemical syntheses of products and intermediate products where the carbon
bearing material participates in the reaction;
(e) the use of carbon containing additives or raw materials;
(f) the chemical or electrolytic reduction of metalloid oxides or non-metal oxides

such as silicon oxides and phosphates.
(23) ‘batch’ means an amount of fuel or material representatively sampled and characterised,
and transferred as one shipment or continuously over a specific period of time;
(24) ‘mixed fuel’ means a fuel which contains both biomass and fossil carbon;
(25) ‘mixed material’ means a material which contains both biomass and fossil carbon;
(26) ‘preliminary emission factor’ means the assumed total emission factor of a fuel or
material based on the carbon content of its biomass fraction and its fossil fraction before
multiplying it by the fossil fraction to produce the emission factor;
(27) ‘fossil fraction’ means the ratio of fossil and inorganic carbon to the total carbon content
of a fuel or material, expressed as a fraction;
(28) ‘biomass fraction’ means the ratio of carbon stemming from biomass to the total carbon
content of a fuel or material, expressed as a fraction;
(29) ‘continuous emission measurement’ means a set of operations having the objective of
determining the value of a quantity by means of periodic measurements, applying either
measurements in the stack or extractive procedures with a measuring instrument located
close to the stack, whilst excluding measurement methodologies based on the collection
of individual samples from the stack;
(30) ‘inherent CO2’ means CO2 which is part of a source stream;
(31) ‘fossil carbon’ means inorganic and organic carbon that is not biomass;
(32) ‘measurement point’ means the emission source for which continuous emission
measurement systems (CEMS) are used for emission measurement, or the cross-section
of a pipeline system for which the CO2 flow is determined using continuous measurement
systems;
(33) ‘fugitive emissions’ means irregular or unintended emissions from sources that are not
localised, or too diverse or too small to be monitored individually;
11
(34) ‘standard conditions’ means temperature of 273,15 K and pressure conditions of 101 325
Pa defining normal cubic metres (Nm3);
(35) ‘proxy data’ means annual values which are empirically substantiated or derived from
accepted sources and which an operator uses to substitute a data set for the purpose of
ensuring complete reporting when it is not possible to generate all the required data or
factors in the applicable monitoring methodology;
(36) ‘measurable heat’ means a net heat flow transported through identifiable pipelines or
ducts using a heat transfer medium, such as, in particular, steam, hot air, water, oil, liquid
metals and salts, for which a heat meter is or could be installed;
(37) ‘heat meter’ means a thermal energy meter or any other device to measure and record the
amount of thermal energy produced based upon flow volumes and temperatures;
(38) ‘non-measurable heat’ means all heat other than measurable heat;
(39) ‘waste gas’ means a gas containing incompletely oxidised carbon in a gaseous state under
standard conditions which is a result of any of the processes listed in point (22);
(40) ‘production process’ means the chemical or physical processes carried out in parts of an
installation to produce goods under an aggregated goods category defined in Table 1 of
Section 2 of this Annex, and its specified system boundaries regarding inputs, outputs
and corresponding emissions;
(41) ‘production route’ means a specific technology used in a production process to produce
goods under an aggregated goods category;
(42) ‘data set’ means one type of data, either at installation level or production process level
as relevant in the circumstances, as any of the following:
(a) the amount of fuels or materials consumed or produced by a production process

as relevant for the calculation-based methodology, expressed in terajoules, mass
in tonnes, or for gases as volume in normal cubic metres, as appropriate, including
for waste gases;
(b) a calculation factor;
(c) net quantity of measurable heat, and the relevant parameters required for
determining this quantity, in particular:
– mass flow of heat transfer medium, and
– enthalpy of transmitted and returned heat transfer medium, as specified by

composition, temperature, pressure and saturation;
(d) quantities of non-measurable heat, specified by the relevant quantities of fuels

used for producing the heat, and the net calorific value (NCV) of the fuel mix;
(e) quantities of electricity;
(f) quantities of CO2 transferred between installations;
12
(g) quantities of precursors received from outside the installation, and their relevant
parameters, such as country of origin, used production route, specific direct and
indirect emissions, carbon price due;
(h) parameters relevant for a carbon price due;
(43) ‘minimum requirements’ means monitoring methods using the minimum efforts allowed
for determining data in order to result in emission data acceptable for the purpose of
Regulation (EU) 2023/956;
(44) ‘recommended improvements’ means monitoring methods which are proven means to
ensure that data are more accurate or less prone to mistakes than by mere application of
minimum requirements, and which may be chosen on a voluntary basis;
(45) ‘misstatement’ means an omission, misrepresentation or error in the operator’s reported

data, not considering the uncertainty permissible for measurements and laboratory
analyses;
(46) ‘material misstatement’ means a misstatement that, in the opinion of the verifier,
individually or when aggregated with other misstatements, exceeds the materiality level
or could affect the treatment of the operator’s report by the competent authority;
(47) ‘reasonable assurance’ means a high but not absolute level of assurance, expressed
positively in the verification opinion, as to whether the operator’s report subject to
verification is free from material misstatement;
(48) ‘eligible monitoring, reporting and verification system’ means the monitoring, reporting
and verification systems where the installation is established for the purpose of a carbon
pricing scheme, or compulsory emission monitoring schemes, or an emission monitoring
scheme at the installation which can include verification by an accredited verifier, in
accordance with Article 4(2) of this Regulation.
2. MAPPING OF CN CODES TO AGGREGATED GOODS CATEGORIES

Table 1 of this Annex defines aggregated goods categories for each CN code listed in Annex I to
Regulation (EU) 2023/956. Those categories are used for the purpose of defining system boundaries
of production processes for the determination of embedded emissions corresponding to the goods
listed in Annex I to Regulation (EU) 2023/956.
Table 1: Mapping of CN codes to aggregated goods categories
CN code Aggregated Greenhouse gas

goods category
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 Cement Carbon dioxide
coloured
2523 29 00 – Other Portland cement
13
goods category
2523 90 00 – Other hydraulic cements
2523 30 00 – Aluminous cement Aluminous Carbon dioxide
cement
Electricity
2716 00 00 – Electrical energy Electricity Carbon dioxide
Fertilizer
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 Mixed fertilizers Carbon dioxide
3102 – Mineral or chemical fertilisers, nitrogenous and nitrous oxide
except 3102 10 (Urea)
3105 – Mineral or chemical fertilisers containing two or three of
the fertilising elements nitrogen, phosphorus, and potassium;
other fertilisers
- Except: 3105 60 00 – Mineral or chemical fertilisers containing
the two fertilising elements phosphorus and potassium
Iron and Steel

2601 12 00 – Agglomerated iron ores and concentrates, other Sintered Ore Carbon dioxide
than roasted iron pyrites
7201 – Pig iron and spiegeleisen in pigs, blocks, or other Pig Iron Carbon dioxide
primary forms
Some products under 7205 (Granules and powders, of pig iron,
spiegeleisen, iron, or steel) may be covered here
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 DRI Carbon dioxide
and other spongy ferrous products
7206 – Iron and non-alloy steel in ingots or other primary forms Crude steel Carbon dioxide
(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
14
goods category
7224 – Other alloy steel in ingots or other primary forms; semi-
finished products of other alloy steel
7205 – Granules and powders, of pig iron, spiegeleisen, iron or Iron or steel Carbon dioxide
steel (if not covered under category pig iron) products
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
of 600 mm or more, cold-rolled (cold-reduced), not clad, plated
or coated
of 600 mm or more, clad, plated or coated
of less than 600 mm, not clad, plated or coated
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
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
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
15
goods category
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
Aluminium
7601 – Unwrought aluminium Unwrought Carbon dioxide
aluminium and perfluoro-
carbons
16
goods category
7603 – Aluminium powders and flakes Aluminium Carbon dioxide
7604 – Aluminium bars, rods and profiles products and perfluoro-
carbons
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
Chemicals
2804 10 000 – Hydrogen Hydrogen Carbon dioxide
3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS

3.1 Cross-sectoral rules
For determining the activity level (quantity produced) of the goods, which is used as denominator in
Equations 50 and 51 (Section F.1 of Annex III), the monitoring rules of Section F.2 of Annex III shall
apply.
17
Where several production routes are used in the same installation for producing goods falling under
the same CN code, and where those production routes are assigned separate production processes, the
embedded emissions of those goods shall be calculated separately for each production route.
For the monitoring of direct emissions, all emission sources and source streams associated with the
production process shall be monitored, taking into account specific requirements laid down in
Sections 3.2 to 3.19 of this Annex, where relevant, and the rules laid down in Annex III.
Where CO2 capture is used, the rules of Section B.8.2 of Annex III shall apply.
For the monitoring of indirect emissions, the total electricity consumption of each production process
shall be determined, within the system boundaries defined in line with Sections 3.2 to 3.19 of this
Annex and in accordance with Section A.4 of Annex III, where relevant. The relevant emission factor
of electricity shall be determined in accordance with Section D.2 of Annex III.
If relevant precursors are specified, they refer to the corresponding aggregated goods categories.
3.2 Calcined clay
3.2.1. Special provisions

Clays falling under CN code 2507 00 80 which are not calcined, are assigned embedded emissions of
zero. They shall be included in the CBAM report, but no additional information from the producer of
the clay is required. The following provisions relate only to clays falling under that CN code and that
are calcined.
3.2.2. Production route
For calcined clay, direct emissions monitoring shall encompass:
– All processes directly or indirectly linked to the production processes, such as raw material
preparation, mixing, drying, and calcining, and flue gas cleaning.
– CO2 emissions from the combustion of fuels as well as from raw materials, where relevant.
Relevant precursors: none.
3.3 Cement clinker

3.3.1 Special provisions
No distinction shall be made between grey and white cement clinker.
3.3.2 Production route
For cement clinker, direct emissions monitoring shall encompass:
– Calcination of limestone and other carbonates in the raw materials, conventional fossil kiln fuels,
alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (such as waste-derived
fuels), non-kiln fuels, non-carbonate carbon content of limestone and shales, or alternative raw
materials such as fly ash used in the raw meal in the kiln and raw materials used for flue gas
scrubbing.
– The additional provisions of Section B.9.2 of Annex III shall apply.
18
3.4 Cement
None.
For cement, direct emissions monitoring shall encompass:
– All CO2 emissions from fuel combustion, where relevant for drying of materials.
Relevant precursors:
– Cement clinker;
– Calcined clay, if used in the process.
3.5 Aluminous cement

None.
For aluminous cement, direct emissions monitoring shall encompass:
– All CO2 emissions from fuel combustion directly or indirectly linked to the process.
– Process emissions from carbonates in raw materials, if applicable, and flue gas cleaning.
3.6 Hydrogen
Only the production of pure hydrogen or mixtures of hydrogen with nitrogen usable in ammonia
production shall be considered. Not covered are the production of synthesis gas or of hydrogen within
refineries or organic chemical installations, where hydrogen is exclusively used within those plants
and not used for the production of goods listed in Annex I to Regulation (EU) 2023/956.
3.6.2 Production routes
3.6.2.1 Steam reforming and partial oxidation
For those production routes, direct emissions monitoring shall encompass:
– All processes directly or indirectly linked to hydrogen production, and flue gas cleaning.
19
– All fuels used in the hydrogen production process irrespective of their energetic or non-energetic
use, and fuels used for other combustion processes including for the purpose of producing hot
water or steam.

3.6.2.2 Electrolysis of water
For that production route, direct emissions monitoring shall encompass, if relevant:
– All emissions from fuel use directly or indirectly linked to the hydrogen production process and
from flue gas cleaning.
Indirect emissions: Where the produced hydrogen has been certified to comply with Commission
Delegated Regulations (EU) 2023/1184 (1), an emission factor of zero for the electricity may be used.
In all other cases, the rules on indirect embedded emissions (Section D of Annex III) shall apply.
Attribution of emissions to products: Where the co-produced oxygen is vented, all emissions of the
production process shall be attributed to hydrogen. Where by-product oxygen is used in other
production processes at the installation or sold, and where direct or indirect emissions are not equal
to zero, the emissions of the production process shall be attributed to hydrogen based on molar
proportions using the following equation:
𝑚𝑂 ,𝑠𝑜𝑙𝑑
2
𝑀𝑂
2
𝐸𝑚𝐻2 = 𝐸𝑚𝑡𝑜𝑡𝑎𝑙 (1 − 𝑚𝐻 ,𝑝𝑟𝑜𝑑 𝑚𝑂 ,𝑝𝑟𝑜𝑑
2
) (Equation 1)
+ 2
𝑀𝐻 𝑀𝑂
2 2
Where:
𝐸𝑚𝐻2 are either the direct or indirect emissions attributed to hydrogen produced over the reporting
period, expressed in tonnes of CO2;
𝐸𝑚𝑡𝑜𝑡𝑎𝑙 are either the direct or indirect emissions of the whole production process over the
reporting period, expressed in tonnes of CO2;
𝑚𝑂2,𝑠𝑜𝑙𝑑 is the mass of oxygen sold or used in the installation over the reporting period, expressed
in tonnes;
𝑚𝑂2,𝑝𝑟𝑜𝑑 is the mass of oxygen produced over the reporting period, expressed in tonnes;
𝑚𝐻2 ,𝑝𝑟𝑜𝑑 is the mass of hydrogen produced over the reporting period, expressed in tonnes;
𝑀𝑂2 is the molar mass of O2 (31,998 kg/kmol), and
𝑀𝐻2 is the molar mass of H2 (2,016 kg/kmol).
(1) Commission Delegated Regulation (EU) 2023/1184 of 10.2.2023 supplementing Directive (EU) 2018/2001 of the
European Parliament and of the Council by establishing a Union methodology setting out detailed rules for the
production of renewable liquid and gaseous transport fuels of non-biological origin (OJ L 157, 20.6.2023, p. 11).
20
3.6.2.3 Chlor-Alkali electrolysis and production of chlorates
For those production routes, direct emissions monitoring shall encompass, if relevant:
– All emissions from fuel use directly or indirectly linked to the hydrogen production process and
from flue gas cleaning.
Indirect emissions: Where the produced hydrogen has been certified to comply with Commission
Delegated Regulations (EU) 2023/1184 (1), an emission factor of zero for the electricity may be used.
In all other cases, the rules on indirect embedded emissions (Section D of Annex III) shall apply.
Attribution of emissions to products: As hydrogen is considered a by-product in this production
process, only a molar proportion of the overall process shall be attributed to the fraction of hydrogen
sold or used as a precursor within the installation. Provided that direct or indirect emissions are not
equal to zero, the emissions of the production process shall be attributed to hydrogen used or sold
using the following equations:
Chlor-Alkali electrolysis:
𝑚𝐻 ,𝑠𝑜𝑙𝑑
2
𝑀𝐻
2
𝐸𝑚𝐻2 ,𝑠𝑜𝑙𝑑 = 𝐸𝑚𝑡𝑜𝑡𝑎𝑙 ( 𝑚𝐻 ,𝑝𝑟𝑜𝑑 𝑚𝐶𝑙 ,𝑝𝑟𝑜𝑑 𝑚𝑁𝑎𝑂𝐻,𝑝𝑟𝑜𝑑
2 2
) (Equation 2)
+ +
𝑀𝐻 𝑀𝐶𝑙 𝑀𝑁𝑎𝑂𝐻
2 2
Production of Sodium Chlorate:

𝑚𝐻 ,𝑠𝑜𝑙𝑑
2
𝑀𝐻
2
𝐸𝑚𝐻2 ,𝑠𝑜𝑙𝑑 = 𝐸𝑚𝑡𝑜𝑡𝑎𝑙 ( 𝑚𝐻 ,𝑝𝑟𝑜𝑑 𝑚𝑁𝑎𝐶𝑙𝑂 ,𝑝𝑟𝑜𝑑
2 3
) (Equation 3)
+
𝑀𝐻 𝑀𝑁𝑎𝐶𝑙𝑂
2 3
Where:
𝐸𝑚𝐻2 ,𝑠𝑜𝑙𝑑 are either the direct or indirect emissions attributed to hydrogen sold or used as precursor
over the reporting period, expressed in tonnes of CO2;
𝐸𝑚𝑡𝑜𝑡𝑎𝑙 are either the direct or indirect emissions of the production process over the reporting
period, expressed in tonnes of CO2;
𝑚𝐻2 ,𝑠𝑜𝑙𝑑 is the mass of hydrogen sold or used as precursor over the reporting period, expressed in
tonnes;
𝑚𝐻2 ,𝑝𝑟𝑜𝑑 is the mass of hydrogen produced over the reporting period, expressed in tonnes;
𝑚𝐶𝑙2 ,𝑝𝑟𝑜𝑑 is the mass of chlorine produced over the reporting period, expressed in tonnes;
𝑚𝑁𝑎𝑂𝐻,𝑝𝑟𝑜𝑑 is the mass of sodium hydroxide (caustic soda) produced over the reporting period,
expressed in tonnes, calculated as 100% NaOH;
𝑚𝑁𝑎𝐶𝑙𝑂3,𝑝𝑟𝑜𝑑 is the mass of sodium chlorate produced over the reporting period, expressed in
tonnes, calculated as 100% NaClO3;
𝑀𝐻2 is the molar mass of H2 (2,016 kg/kmol);
𝑀𝐶𝑙2 is the molar mass of Cl2 (70,902 kg/kmol);
21
𝑀𝑁𝑎𝑂𝐻 is the molar mass of NaOH (39,997 kg/kmol), and
𝑀𝑁𝑎𝐶𝑙𝑂3 is the molar mass of NaClO3 (106,438 kg/kmol).
3.7 Ammonia
Both hydrous and anhydrous ammonia shall be reported jointly as 100% ammonia.
Where CO2 from ammonia production is used as feedstock for the production of urea or other
chemicals, point (b) of Section B.8.2 of Annex III shall apply. Where a deduction of CO2 is allowed
according to that section and where it would lead to negative specific embedded direct emissions of
ammonia, the specific embedded direct emissions of ammonia shall be zero.
3.7.2.1 Haber-Bosch process with steam reforming of natural gas or biogas
For that production route, direct emissions monitoring shall encompass:
– All fuels directly or indirectly linked to ammonia production, and materials used for flue gas
cleaning.
– All fuels shall be monitored, irrespective of whether used as energetic or non-energetic input.
– Where biogas is used, the provisions of Section B.3.3 of Annex III shall be applied.
– Where hydrogen from other production routes is added to the process, it shall be treated as a
precursor with its own embedded emissions.
Relevant precursors: separately produced hydrogen, if used in the process.

3.7.2.2 Haber-Bosch process with gasification of coal or other fuels
That route applies where hydrogen is produced by gasification of coal, heavy refinery fuels or other
fossil feedstock. Input materials may include biomass, for which the provisions of Section B.3.3 of
Annex III shall be taken into account.
– All fuels directly or indirectly linked to ammonia production, and materials used for flue gas
cleaning.
– Each fuel input shall be monitored as one fuel stream, irrespective of whether it is used as energetic
or non-energetic input.
– Where hydrogen from other production routes is added to the process, it shall be treated as a
precursor with its own embedded emissions.
Relevant precursors: separately produced hydrogen, if used in the process.
3.8 Nitric acid
22
Amounts of nitric acid produced shall be monitored and reported as 100% nitric acid.
For nitric acid, direct emissions monitoring shall encompass:
– CO2 from all fuels directly or indirectly linked to nitric acid production, and materials used for
flue gas cleaning;
– N2O emissions from all sources emitting N2O from the production process, including unabated
and abated emissions. Any N2O emissions from the combustion of fuels are excluded from
monitoring.
Relevant precursors: Ammonia (as 100% ammonia).
3.9 Urea
Where the CO2 used in the production of urea stems from ammonia production, it is accounted for as
subtraction in the embedded emissions of ammonia as precursor of urea, if the provisions of Section
3.7 of this Annex allow such deduction. However, where ammonia produced without direct fossil
CO2 emissions is used as a precursor, the used CO2 may be deducted from the direct emissions of the
installation producing the CO2, provided that the delegated act adopted pursuant to Article 12(3b) of
Directive 2003/87/EC (2) defines urea production as a case where CO2 is permanently chemically
bound so that it does not enter the atmosphere under normal use, including any normal activity taking
place after the end of the life of the product. Where such deduction would lead to negative specific
direct embedded emissions of urea, the specific direct embedded emissions of urea shall be zero.
For urea, direct emissions monitoring shall encompass:
– CO2 from all fuels directly or indirectly linked to urea production, and materials used for flue gas
cleaning.
– Where CO2 is received from another installation as process input, the CO2 received and not bound
in urea shall be considered an emission, if not already counted as emission of the installation where
the CO2 was produced, under an eligible monitoring, reporting and verification system.
Relevant precursors: Ammonia (as 100% ammonia).
3.10 Mixed fertilizers

2
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for
greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275,
25.10.2003, p. 32).
23
This section applies to the production of all kinds of nitrogen containing fertilizers, including
ammonium nitrate, calcium ammonium nitrate, ammonium sulphate, ammonium phosphates, urea
ammonium nitrate solutions, as well as nitrogen-phosphorus (NP), nitrogen-potassium (NK) and
nitrogen-phosphorus-potassium (NPK) fertilizers. All kinds of operations are included such as
mixing, neutralisation, granulation, prilling, irrespective of whether only physical mixing or chemical
reactions take place.
The amounts of different nitrogen compounds contained in the final product shall be recorded in
accordance with Regulation (EU) 2019/1009(3):
– content of N as ammonium (NH4+);
– content of N as nitrate (NO3–)
– content of N as Urea;
– content of N in other (organic) forms.
The direct and indirect emissions of the production processes falling under this aggregated goods
category may be determined for the whole reporting period and attributed to all mixed fertilizers on
a pro-rata basis per tonne of final product. For each fertilizer grade, embedded emissions shall be
calculated separately taking into account the relevant mass of precursors used and applying average
embedded emissions during the reporting period for each of the precursors.
For mixed fertilisers, direct emissions monitoring shall encompass:
– CO2 from all fuels directly or indirectly linked to fertilizer production, such as fuels used in driers
and for heating input materials, and materials used for flue gas cleaning.
– ammonia (as 100% ammonia), if used in the process;
– nitric Acid (as 100% nitric acid), if used in the process;
– urea, if used in the process;
– mixed fertilizers (in particular salts containing ammonium or nitrate), if used in the process.
3.11 Sintered Ore

This aggregated goods category includes all kinds of iron ore pellet production (for sale of pellets as
well as for direct use in the same installation) and sinter production. To the extent covered by CN
3
Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the
making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC)
No 1107/2009 and repealing Regulation (EC) No 2003/2003 (OJ L 170, 25.6.2019, p. 1)
24
code 2601 12 00, also iron ores used as precursors for ferro-chromium (FeCr), ferro-manganese
(FeMn) or ferro-nickel (FeNi) may be covered.
For sintered ore, direct emissions monitoring shall encompass:
– CO2 from process materials such as limestone and other carbonates or carbonatic ores;
– CO2 from all fuels including coke, waste gases such as coke oven gas, blast furnace gas or
converter gas; directly or indirectly linked to the production process, and materials used for flue
gas cleaning.
3.12 FeMn (Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel)

This process covers only the production of the alloys identified under CN codes 7202 1, 7202 4 and
7202 6. Other iron materials with significant alloy content such as spiegeleisen are not covered. NPI
(nickel pig iron) is included if the nickel content is greater than 10%.
Where waste gases or other flue gases are emitted without abatement, CO contained in the waste gas
shall be considered as the molar equivalent of CO2 emissions.
For FeMn, FeCr and FeNi, direct emissions monitoring shall encompass:
– CO2 emissions caused by fuel inputs, irrespective of whether they are used for energetic or non-
energetic use;
– CO2 emissions from process inputs such as limestone and from flue gas cleaning;
– CO2 emissions from the consumption of electrodes or electrode pastes;
– Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance
method in accordance with Section B.3.2 of Annex III.
Relevant precursors: Sintered ore, if used in the process.
3.13 Pig Iron

This aggregated goods category includes non-alloyed pig iron from blast furnaces as well as alloy-
containing pig irons (e.g., spiegeleisen), irrespective of the physical form (e.g. ingots, granules). NPI
(nickel pig iron) is included if the nickel content is lower than 10%. In integrated steel plants, liquid
pig iron (“hot metal”) directly charged to the oxygen converter is the product which separates the
production process for pig iron from the production process of crude steel. Where the installation
does not sell or transfer pig iron to other installations, there is no need to monitor emissions from pig
25
iron production separately. A common production process including crude steel making and, subject
to the rules of Section A.4 of Annex III, further downstream production may be defined.
3.13.2.1 Blast furnace route
– CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural
gas, wood wastes, charcoal, as well as from waste gases such as coke oven gas, blast furnace gas
or converter gas.
– Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.
– CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores;
materials for flue gas cleaning.
– sintered ore;
– pig iron or direct reduced iron (DRI) from other installations or production processes, if used in
the process;
– FeMn, FeCr, FeNi if used in the process;
– hydrogen if used in the process.
3.13.2.2 Smelting reduction

For this production route, direct emissions monitoring shall encompass:
– CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural
gas, wood wastes, charcoal, waste gases from the process or converter gas, etc.
– Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.
– sintered ore;
– pig iron or DRI from other installations or production processes, if used in the process;
– hydrogen if used in the process.
26
3.14 DRI (Direct Reduced Iron)
There is only one production route defined, although different technologies may use different
qualities of ores, which may require pelletisation or sintering, and different reducing agents (natural
gas, diverse fossil fuels or biomass, hydrogen). Therefore, precursors sintered ore or hydrogen may
be relevant. As products, iron sponge, hot briquetted iron (HBI) or other forms of direct reduced iron
may be relevant, including DRI which is immediately fed to electric arc furnaces or other downstream
processes.
Where the installation does not sell or transfer DRI to other installations, there is no need to monitor
emissions from DRI production separately. A common production process including steel making
and, subject to the rules of Section A.4 of Annex III, further downstream production may be used.
For this production route, direct emissions monitoring shall encompass:
– CO2 from fuels and reducing agents such as natural gas, fuel oils, waste gases from the process or
converter gas, etc.
– Where biogas or other forms of biomass are used, the provisions of Section B.3.3 of Annex III
shall be taken into account;
materials for flue gas cleaning;
– sintered ore, if used in the process;
– hydrogen, if used in the process;
– pig iron or DRI from other installations or production processes, if used in the process;
– FeMn, FeCr, FeNi if used in the process.
3.15 Crude steel

The system boundaries shall cover all necessary activities and units for obtaining crude steel:
– If the process starts from hot metal (liquid pig iron), the system boundaries shall include the basic
oxygen converter, vacuum degassing, secondary metallurgy, argon oxygen decarburisation /
vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or
forging, and all necessary auxiliary activities such as transfers, re-heating, and flue gas cleaning;
27
– If the process uses an electric arc furnace, the system boundaries shall include all relevant activities
and units such as the electric arc furnace itself, secondary metallurgy, vacuum degassing, argon
oxygen decarburisation / vacuum oxygen decarburisation, continuous casting or ingot casting,
where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers,
heating of raw materials and equipment, re-heating, and flue gas cleaning.
– Only primary hot-rolling and rough shaping by forging to obtain the semi-finished products under
CN codes 7207, 7218 and 7224 are included in this aggregated goods category. All other rolling
and forging processes are included in the aggregated goods category “iron or steel products”.

3.15.2.1 Basic oxygen steelmaking
– CO2 from fuels such as coal, natural gas, fuel oils, waste gases such as blast furnace gas, coke oven
gas or converter gas, etc.
– Carbon entering the process in scrap, alloys, graphite etc. and carbon remaining in the product or
in slags or wastes is taken into account by using a mass balance method in accordance with Section
B.3.2 of Annex III.
– pig iron, DRI, if used in the process;
– crude steel from other installations or production processes if used in the process.
3.15.2.2 Electric arc furnace

– CO2 from fuels such as coal, natural gas, fuel oils, as well as from waste gases such as blast furnace
gas, coke oven gas or converter gas.
– CO2 from the consumption of electrodes and electrode pastes.
– Carbon entering the process, e.g. in the form of scrap, alloys and graphite, and carbon remaining
in the product or in slags or wastes is taken into account by using a mass balance method in
accordance with Section B.3.2 of Annex III.
28
– crude steel from other installations or production processes if used in the process.
3.16 Iron or steel products

Subject to the rules of Section A.4 of Annex III and Sections 3.11 to 3.15 of this Annex, the
production process for iron or steel products may apply to the following cases:
– System boundaries cover as one process all steps of an integrated steel plant from production of
pig iron or DRI, crude steel, semi-finished products as well as final steel products under the CN
codes listed in Section 2 of this Annex.
– System boundaries cover the production of crude steel, semi-finished products and final steel
products under the CN codes listed in Section 2 of this Annex.
– System boundaries cover the production of final steel products under the CN codes listed in
Section 2 of this Annex starting from crude steel, semi-finished products or from other final steel
products under the CN codes listed in Section 2 which are either received from other installations
or produced within the same installation but under a separate production process.
Double counting or gaps in the monitoring of production processes of an installation shall be

avoided. The following production steps shall be covered by the production process of “iron or steel
products”:
– All production steps for producing goods covered by the CN codes given in Section 2 of this Annex
for the aggregated goods category “iron or steel products”, which are not already covered by
separate production processes for pig iron, DRI or crude steel, as required by Sections 3.11 to 3.15
of this Annex and as applied at the installation.
– All production steps applied at the installation, starting from crude steel, including, but not limited
to: re-heating, re-melting, casting, hot rolling, cold rolling, forging, pickling, annealing, plating,
coating, galvanizing, wire drawing, cutting, welding, finishing.
For products that contain more than 5 % by mass of other materials, e.g. insulation materials in CN
code 7309 00 30, only the mass of iron or steel shall be reported as the mass of the goods produced.
For iron or steel products, direct emissions monitoring shall encompass:
– All CO2 emissions from combustion of fuels and process emissions from flue gas treatment, related
to production steps applied at the installation, including, but not limited to: re-heating, re-melting,
casting, hot rolling, cold rolling, forging, pickling, annealing, plating, coating, galvanizing, wire
drawing, cutting, welding and finishing of iron or steel products.
– crude steel, if used in the process;
29
– FeMn, FeCr, FeNi, if used in the process;
– iron or steel products, if used in the process.
3.17 Unwrought aluminium

This aggregated goods category includes non-alloyed as well as alloyed aluminium, in physical form
typical for unwrought metals, such as ingots, slabs, billets or granules. In integrated aluminium plants,
liquid aluminium directly charged to the production of aluminium products is included, too. Where
the installation does not sell or transfer unwrought aluminium to other installations, there is no need
to monitor emissions from unwrought aluminium production separately. A common production
process including unwrought aluminium and, subject to the rules of Section A.4 of Annex III, further
processes to produce aluminium products may be defined.
3.17.2.1 Primary (electrolytic) smelting
– CO2 emissions from the consumption of electrodes or electrode pastes.
– CO2 emissions from any fuels used (e.g. for drying and pre-heating of raw materials, heating of
electrolysis cells, heating required for casting).
– CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant.
– Perfluorocarbon emissions caused by anode effects monitored in accordance with Section B.7 of
Annex III.

3.17.2.2 Secondary melting (recycling)
Secondary melting (recycling) of aluminium uses aluminium scrap as main input. However, where
unwrought aluminium from other sources is added, it is treated like a precursor. Furthermore, where
the product of this process contains more than 5% alloying elements, the embedded emissions of the
product shall be calculated as if the mass of alloying elements were unwrought aluminium from
primary smelting.
– CO2 emissions from any fuels used for drying and pre-heating of raw materials, used in melting
furnaces, in pre-treatment of scrap such as de-coating and de-oiling, and combustion of the related
residues, and fuels required for casting of ingots, billets or slabs;
– CO2 emissions from any fuels used in associated activities such as treatment of skimmings and
slag recovery;
– CO2 emissions from any flue gas treatment, from soda ash or limestone if relevant.
30
– Unwrought aluminium from other sources, if used in the process.
3.18 Aluminium products

Subject to the rules of Section A.4 of Annex III and Section 3.17 of this Annex, the production process
for aluminium products may apply to the following cases:
– System boundaries cover as one process all steps of an integrated aluminium plant from production
of unwrought aluminium to semi-finished products as well as aluminium products under the CN
codes listed in Section 2 of this Annex.
– System boundaries cover the production of aluminium products under the CN codes listed in
Section 2 of this Annex starting from semi-finished products or from other aluminium products
under the CN codes listed in Section 2 which are either received from other installations or
produced within the same installation but under a separate production process.
Double counting or gaps in the monitoring of production processes of an installation shall be avoided.
The following production steps shall be covered by the production process of “aluminium products”:
– All production steps for producing goods covered by the CN codes given in Section 2 of this Annex
for the aggregated goods category “aluminium products”, which are not already covered by
separate production processes for unwrought aluminium, as required by Section 3.17 of this Annex
and as applied at the installation.
– All production steps applied at the installation, starting from unwrought aluminium, including, but
not limited to: re-heating, re-melting, casting, rolling, extruding, forging, coating, galvanizing,
wire drawing, cutting, welding, finishing.
Where the product contains more than 5%by mass alloying elements, the embedded emissions of the
product are shall be calculated as if the mass of alloying elements were unwrought aluminium from
primary smelting.
For products that contain more than 5 % by mass of other materials, e.g. insulation materials in CN
code 7611 00 00 only the mass of aluminum shall be reported as the mass of the goods produced.

For aluminium products, direct emissions monitoring shall encompass:
– All CO2 emissions from fuel consumption in processes forming aluminium products, and flue gas
cleaning.
– unwrought aluminium, if used in the production process (treat primary and secondary aluminium
separately, if data is known);
– aluminium products, if used in the production process.
31
3.19 Electricity
For electricity, only direct emissions shall be monitored and reported. The emission factor for
electricity shall be determined in accordance with Section D.2 of Annex III.
For electricity, direct emissions monitoring shall encompass:
– Any combustion emissions and process emissions from flue gas treatment.
32
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
1. For the purpose of determining embedded emissions of goods listed in Annex I to Regulation
(EU) 2023/956, the following activities shall be performed:
(a) The production processes relating to goods produced in the installation shall be
identified using the aggregated goods categories as defined in Section 2 of Annex II,
as well as the relevant production routes listed in Section 3 of Annex II, taking into
account the rules for setting system boundaries of production processes in
accordance with Section A.4 of this Annex.
(b) At the level of the installation producing the goods, the direct emissions of the
greenhouse gases specified in Annex II for those goods shall be monitored in line
with the methods provided in Section B of this Annex.
(c) Where measurable heat is imported to, produced in, consumed in or exported from
the installation, net heat flows and the emissions associated with the production of
that heat shall be monitored in line with the methods provided in Section C of this
Annex.
(d) For the purpose of monitoring indirect emissions embedded in the goods produced,
the consumption of electricity in the relevant production processes shall be
monitored in line with the methods provided in Section D.1 of this Annex. Where
electricity is produced within the installation or by a source with a direct technical
link, the emissions associated with that electricity production shall be monitored in
order to determine the emission factor for that electricity. Where the installation
receives electricity from the grid, the emission factor for that electricity shall be
determined according to Section D.2.3 of this Annex. Any quantities of electricity
transferred between production processes or exported from the installation shall be
monitored as well.
(e) The direct emissions at the installations, with heat production and consumption,
electricity production and consumption, and any relevant waste gas streams shall
be attributed to the production processes associated with the goods produced by
applying the rules provided in Section F of this Annex. Those attributed emissions
shall be used to calculate the specific direct and indirect embedded emissions of the
goods produced, applying the Section F of this Annex.
(f) Where Section 3 of Annex II defines relevant precursors for goods produced in the
installations, making those goods ‘complex goods’, the embedded emissions of the
relevant precursor shall be determined according to Section E of this Annex, and
shall be added to the embedded emissions of the complex goods produced, by
applying the rules provided in Section G of this Annex. Where precursors are
themselves complex goods, that process shall be repeated recursively until no more
precursors are at stake.
33
2. Where an operator cannot adequately determine actual data for one or more data sets, by
applying methods provided in Section A.3 of this Annex, and where no other method for closing
data gaps is available, the default values made available and published by the Commission for
the transitional period may be used under the conditions specified in Article 4(3) of this
Regulation. In that case, a short explanation of the reasons for not using actual data shall be
added.
3. Monitoring shall cover a reporting period which ensures that non-representative data due to
short-time fluctuations in the production processes and data gaps are avoided to the highest
extent feasible. The default reporting period is a calendar year. However, the operator may
choose as alternative:
(a) If the installation has a compliance obligation under an eligible monitoring, reporting and
verification system, that system’s reporting period may be used, if it covers at least three
months.
(b)The operator’s fiscal year provided such period ensures higher data quality than the use of
the calendar year.
The embedded emissions of goods shall be calculated as average of the reporting period chosen.
4. Regarding emissions occurring outside the installation boundaries that are relevant for
calculating embedded emissions, data for the latest available reporting period shall be used, as
obtained from the supplier of the input (e.g. electricity, heat, precursor). Emissions occurring
outside the installation boundaries include:
(a) indirect emissions where electricity is received from the grid;
(b)emissions from electricity and heat imported from other installations;
(c) embedded direct and indirect emissions of precursors received from other installations.
5. Emissions data over a full reporting period shall be expressed in tonnes CO2e rounded to full
tonnes.
All parameters used to calculate the emissions shall be rounded to include all significant digits
for the purpose of calculating and reporting emissions.
Specific direct and indirect embedded emissions shall be expressed in tonnes of CO2e per tonne
of goods, rounded to include all significant digits, with a maximum of 5 digits after the comma.
A.2. Monitoring principles

For the monitoring of actual data at installation level, and for data sets necessary for attributing
emissions to goods, the following principles shall apply:
1. Completeness: The monitoring methodology shall cover all parameters necessary to determine the
embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956 in accordance with
the methods and formulae contained in this Annex.
(a) Direct emissions at installation level include combustion and process emissions.
34
(b) Direct embedded emissions include the attributed emissions of the relevant production
process in accordance with Section F of this Annex, based on direct emissions at the
installation, emissions related to relevant heat flows and to material flows between process
system boundaries, including waste gases, if relevant. Direct embedded emissions
furthermore include the direct embedded emissions of relevant precursors.
(c) Indirect emissions at the installation level cover the emissions related to electricity
consumption within the installation.
(d) Indirect embedded emissions include the indirect emissions of the goods produced within
the installation, and the indirect embedded emissions of relevant precursors.
(e) For each parameter, an appropriate method in accordance with Section A.3 of this Annex
shall be selected, ensuring that neither double counting nor data gaps occur.
2. Consistency and comparability: Monitoring and reporting shall be consistent and comparable
over time. To that end, the selected methods shall be laid down in a written monitoring
methodology documentation so that the methods are used consistently. The methodology shall
be changed only if objectively justified. Relevant reasons include:
(a) changes in the configuration of the instalation in the technology used, in the input materials
and fuels, or in the goods produced;
(b) new data sources or monitoring methods have to be introduced because of changes of trade
partners responsible for data used in the monitoring methodology;
(c) the accuracy of the data can be improved, data flows can be simplified or the control system
can be improved.
3. Transparency: Monitoring data shall be obtained, recorded, compiled, analysed and documented,
including assumptions, references, activity data, emission factors, calculation factors, data on
embedded emissions of purchased precursors, measurable heat and electricity, default values of
embedded emissions, information on a carbon price due, and any other data relevant for the
purpose of this Annex, in a transparent manner that enables the reproduction of the determination
of emissions data including by independent third parties, such as accredited verifiers.
Documentation shall include a record of all changes of methodology.
Complete and transparent records shall be kept at the installation of all data relevant for
determining embedded emissions of the goods produced, including necessary supporting
documents, for at least 4 years after the reporting period. Those records may be disclosed to a
reporting declarant.
4. Accuracy: The chosen monitoring methodology shall ensure that emission determination is
neither systematically nor knowingly inaccurate. Any source of inaccuracies shall be identififed
and reduced as far as possible. Due diligence shall be exercised to ensure that the calculation
and measurement of emissions exhibit the highest achievable accuracy.
Where data gaps have occurred or are expected to be unavoidable, substitute data shall consist
of conservative estimates. Further cases where emissions data shall be based on conservative
estimates include:
(a) carbon monoxide (CO) emitted to the atmosphere shall be calculated as the molar
equivalent amount of CO2;
(b) all biomass emissions in mass balances and for transferred CO2, where it is not
possible to determine the biomass content in materials or fuels, the emissions shall
be considered to be from fossil carbon.
35
5. Integrity of methodology: The chosen monitoring methodology shall enable reasonable
assurance of the integrity of emission data to be reported. Emissions shall be determined using
the appropriate monitoring methodologies set out in this Annex. Reported emission data shall
be free from material misstatement, avoid bias in the selection and presentation of information,
and provide a credible and balanced account of the embedded emissions of installation’s
produced goods.
6. Optional measures to increase the quality of the data to be reported may be applied, in particular
the data flow and control activities in line with Section H of this Annex.
7. Cost-effectiveness: In selecting a monitoring methodology, the improvements from greater
accuracy shall be balanced against additional costs. Monitoring and reporting of emissions shall
aim for the highest achievable accuracy, unless that is technically not feasible or incurs
unreasonable costs.
8. Continuous improvement: It shall be regularly checked if monitoring methodologies can be
improved. If verification of emissions data is performed, any recommendations for
improvements included in the verification reports shall be considered for implementation within
a reasonable timeframe, unless the improvement would incur unreasonable costs or would be
technically not feasible.
A.3. Methods representing the best available data source

1. For the determination of embedded emissions of goods, and for underlying data sets, such as
emissions related to individual source streams or emission sources, quantities of measurable
heat, the overarching principle shall be to always select the best available data source. For this
purpose, the following guiding principles shall apply:
(a) Monitoring methods described in this Annex are preferred. If for a specific data set
there is no monitoring method described in this Annex, or it would incur
unreasonable costs or is technically not feasible, monitoring methods from another
eligible monitoring, reporting and verification system may be used under the
conditions specified in Article 4(2) of this Regulation, if they cover the required data
set. Where such methods are not available, not technically feasible, or would incur
unreasonable costs, indirect methods for determination of the data set in accordance
with point 2 may be used. Where such methods are not available, not technically
feasible, or would incur unreasonable costs, default values made available and
published by the Commission for the transitional period may be used under the
conditions specified in Article 4(3) of this Regulation.
(b) For direct or indirect determination methods, a method is deemed suitable where it
is ensured that any metering, analyses, sampling, calibrations, and validations for the
determination of the specific data set are carried out by applying methods defined in
relevant EN or ISO standards. Where such standards are not available, national
standards may be used. Where no applicable published standards exist, suitable draft
standards, industry best practice guidelines or other scientifically proven
methodologies shall be used, limiting sampling and measurement bias.
(c) Within one method mentioned in point (a), measuring instruments or laboratory
analyses under the operator’s control shall be preferred over measuring instruments
or analyses under the control of another legal entity, such as the supplier of fuel or
materials or trade partners regarding goods produced.
(d) Measuring instruments shall be selected such that they exhibit the lowest uncertainty
in use without incurring unreasonable costs. Instruments under legal metrological
36
control are preferred, except where other instruments with significantly lower
uncertainty in use are available. Instruments shall be used only in environments
appropriate according to their use specification.
(e) Where laboratory analyses are used, or where laboratories carry out sample
treatment, calibrations, method validations, or activities relating to continuous
emissions measurements, the requirements of Section B.5.4.3 of this Annex shall
apply.
2. Indirect determination methods: Where no direct determination method is available for a
required data set, in particular for cases where net measurable heat going into different
production processes needs to be determined, an indirect determination method may be used,
such as:
(a) calculation based on a known chemical or physical process, using appropriate
accepted literature values for the chemical and physical properties of substances
involved, appropriate stoichiometric factors and thermodynamic properties such as
reaction enthalpies, as appropriate;
(b) calculation based on the installation's design data such as the energy efficiencies of
technical units or calculated energy consumption per unit of product;
(c) correlations based on empirical tests for determining estimation values for the
required data set from non-calibrated equipment or data documented in production
protocols. For that purpose it shall be ensured that the correlation satisfies the
requirements of good engineering practice and that it is applied only to determine
values which fall into the range for which it was established. The validity of such
correlations shall be evaluated at least once a year.
3. To determine the best available data sources, the data source highest in the ranking presented
under point 1 and already available at the installation shall be selected. However, where it is
technically feasible to apply a data source higher in the ranking without incurring
unreasononable costs, such better data source shall be applied without undue dalay. Where
different data sources are available for the same data set at the same level in the ranking
presented under point 1, the data source which ensures the clearest data flow with lowest
inherent risk and control risk regarding misstatements shall be chosen.
4. The data sources chosen under point 3 shall be used for the determination and reporting of
embedded emissions.
5. To the extent feasible without incurring unreasonable costs, for the purpose of the control
system in accordance with Section H of this Annex, additional data sources or methods for
determining data sets shall be identified to allow corroboration of data sources under point
(3). The selected data sources, if any, shall be laid down in the monitoring methodology
documentation.
6. Recommended improvements: It shall be checked regularly, but at least once per year,
whether new data sources have become available, for the purpose of improving the monitoring
methods. In the case that such new data sources are considered more accurate in accordance
with the ranking presented under point 1, they shall be laid down in the monitoring
methodology documentation and be applied from the earliest date possible.
7. Technical feasibility: Where a claim is made that applying a specific determination
methodology is technically not feasible, a justification for this fact shall be laid down in the
monitoring methodology documentation. It shall be re-assessed during the regular checks in
line with point 6. That justification shall be based on whether the installation has technical
resources capable of meeting the needs of a proposed data source or monitoring method that
37
can be implemented in the required time for the purposes of this Annex. Those technical
resources shall include availability of required techniques and technology.
8. Unreasonable costs: Where a claim is made that applying a specific determination
methodology for a data set incurs unreasonable costs, a justification for this fact shall be laid
down in the monitoring methodology documentation. It shall be re-assessed during the regular
checks in line with point 6. The unreasonable nature of the costs shall be determined as
follows.
Costs for determining a specific data set is considered unreasonable where the operator's cost
estimation exceeds the benefit of a specific determination methodology. To that end, the
benefit shall be calculated by multiplying an improvement factor with a reference price of
EUR 20 per tonne of CO2e and costs shall include an appropriate depreciation period based
on the economic lifetime of the equipment, where applicable.
The improvement factor shall be:
(a) the improvement of estimated uncertainty in a measurement, expressed in per cent,
multiplied with the estimated related emissions over the reporting period. Related
emissions means:
(1) the direct emissions caused by the source stream or emission source
concerned;
(2) emissions attributed to a quantity of measurable heat;
(3) the indirect emissions related to the quantity of electricity concerned;
(4) embedded emissions of a material produced or of a precursor consumed.
(b) 1 % of the related emissions, where no improvement of measuring uncertainty is involved.
Measures relating to the improvement of an installation's monitoring methodology shall not
be deemed to incur unreasonable costs up to an accumulated amount of EUR 2 000 per year.
A.4. Division of installations into production processes

Installations shall be divided into production processes with system boundaries which ensure that
relevant inputs, outputs and emissions can be monitored in accordance with Sections B to E of this
Annex and direct and indirect emissions can be attributed to groups of goods defined in Section 2 of
Annex II, by applying the rules of Section F of this Annex.
Installations shall be divided into production processes as follows:
(a) A single production process shall be defined for each of the aggregated goods
categories defined in Section 2 of Annex II that are relevant at the installation.
(b) By way of derogation from point (a), separate production processes shall be
defined for each production route where different production routes in accordance
with Section 3 of Annex II for the same aggregated goods category are applied in
the same installation, or where the operator selects voluntarily different goods or
groups of goods for separate monitoring. A more disaggregated definition of
production processes may also be used where it is in accordance with an eligible
monitoring, reporting and verification system applicable at the installation.
(c) By way of derogation from point (a), where at least a part of the precursors
relevant for complex goods are produced in the same installation as the complex
38
goods, and where the respective precursors are not transferred out of the
installation for sale or use in other installations, the production of precursors and
complex goods may be covered by a joint production process. Separate
calculation of embedded emissions of the precursors shall be omitted in that case.
(d) The following sectoral derogations from point (a) may be applied:
(1) Where two or more goods from the aggregated goods categories
sintered ore, pig iron, FeMn, FeCr, FeNi, DRI, crude steel, or iron or
steel products are produced in the same installation, the embedded
emissions may be monitored and reported by defining one joint
production process for all those goods.
(2) Where two or more goods from the groups unwrought aluminium or
aluminium products are produced in the same installation, the
embedded emissions may be monitored and reported by defining one
joint production process for all those goods.
(3) For the production of mixed fertilizers, the monitoring and reporting for
the respective production process may be simplified by determining one
uniform value of embedded emissions per tonne of nitrogen contained
in the mixed fertilizers, irrespective of the chemical form of nitrogen
(ammonium, nitrate or urea forms).
(e) Where a part of the installation serves the production of goods not listed in Annex
I to Regulation (EU) 2023/956, it is a recommended improvement to monitor that
part as one additional production process for the purpose of corroborating the
completeness of the installation’s total emissions data.
B. MONITORING OF DIRECT EMISSIONS AT INSTALLATION LEVEL
B.1 Completeness of source streams and emission sources
The boundaries of the installation and its production processes shall be clearly known to the
operator and defined in the monitoring methodology documentation, taking into account the sector-
specific requirements laid down in Section 2 of Annex II as well as Section B.9 of this Annex. The
following principles shall apply:
1. As a minimum, all relevant greenhouse gas emissions emission sources and source streams
associated directly or indirectly with the production of goods listed in Section 2 of Annex II
shall be covered.
2. It is a recommended improvement to cover all emission sources and source streams of the
total installation, in order to perform plausibility checks and to control the energy and
emissions efficiency of the installation as a whole.
3. All emissions from regular operations shall be included, as well as from abnormal events,
including start-up, shut-down and emergency situations, over the reporting period.
4. Emissions from mobile machinery for transportation purposes shall be excluded.
B.2 Choice of monitoring methodology

The applicable methodology shall be either:
39
1. The calculation-based methodology, which consists in determining emissions from
source streams on the basis of activity data obtained by means of measurement systems
and additional parameters from laboratory analyses or standard values. The calculation-
based methodology may be implemented according to the standard method or the mass
balance method.
2. The measurement-based methodology, which consists in determining emissions from

emission sources by means of continuous measurement of the concentration of the
relevant greenhouse gas in the flue gas and of the flue gas flow.
By way of derogation, other methodologies may be used under the conditions specified in Articles
4(2), 4(3) and 5 of this Regulation.
The monitoring methodology that gives the most accurate and reliable results shall be chosen, except
where sector-specific requirements in accordance with Section B.9 require one particular
methodology. The applied monitoring methodology may be a combination of methodologies such
that different parts of the installation’s emissions are monitored by either of the applicable
methodologies.
The monitoring methodology documentation shall clearly identify:

(a) for which source stream the calculation-based standard method or the mass balance method
is used, including the detailed description of the determination of each relevant parameter
provided in Section B.3.4 of this Annex;
(b)for which emission source a measurement-based methodology is used, including the

description of all relevant elements provided in Section B.6 of this Annex;
(c) by means of a suitable diagram and process description of the installation, evidence that there
is neither double counting nor data gaps in the emissions of the installation.
The installation’s emissions shall be determined by
𝐸𝑚𝐼𝑛𝑠𝑡 = ∑𝑛𝑖=1 𝐸𝑚𝑐𝑎𝑙𝑐,𝑖 + ∑𝑚 𝑙

𝑗=1 𝐸𝑚𝑚𝑒𝑎𝑠,𝑗 + ∑𝑘=1 𝐸𝑚𝑜𝑡ℎ𝑒𝑟,𝑘 (Equation 4)
Where:
EmInst are the (direct) emissions of the installation expressed in tonnes CO2e;
Emcalc,i are the emissions from source stream i determined using a calculation-based methodology
expressed in tonnes CO2e;
Emmeas,j are the emissions from emission source j determined using a measurement-based
methodology expressed in tonnes CO2e, and
Emother,k Emissions determined by another method, index k expressed in tonnes CO2e.
B.3 Formulae and parameters for the calculation-based methodology for CO2
B.3.1 Standard method
Emissions shall be calculated separately for each source stream as follows:
B.3.1.1 Combustion emissions:
40
Combustion emissions shall be calculated using the standard method as follows:
𝐸𝑚𝑖 = 𝐴𝐷𝑖 ∙ 𝐸𝐹𝑖 ∙ 𝑂𝐹𝑖 (Equation 5)
Where:
Emi are the emissions [t CO2] caused by fuel i;
EFi is the emission factor [t CO2 / TJ] of fuel i;
ADi is the activity data [TJ] of fuel i, calculated as 𝐴𝐷𝑖 = 𝐹𝑄𝑖 ∙ 𝑁𝐶𝑉𝑖 (Equation 6);
FQi is the fuel quantity consumed [t or m3] of fuel i;

NCVi is the net calorific value (lower heating value) [TJ/t or TJ/m3] of fuel i;
OFi is the oxidation factor (dimensionless) of fuel i, calculated as
OF = 1 − Cash /Ctotal (Equation 7);
Cash is the carbon contained in ash and flue gas cleaning dust, and
Ctotal is the total carbon contained in the fuel combusted.
The conservative assumption that OF = 1 may always be used in order to reduce monitoring efforts.
Provided that this leads to a higher accuracy, the standard method for combustion emissions may be
modified as follows:
(a) the activity data is expressed as fuel quantity (i.e. in t or m3);
(b)the EF is expressed in t CO2/t fuel or t CO2/m3 fuel, as applicable, and
(c) the NCV may be omitted from the calculation. However, it is a recommended improvement to
report NCV for allowing consistency checking and monitoring of the energy efficiency of the
whole production process.
If the emission factor of a fuel i is to be calculated from the analyses of carbon content and NCV, the
following equation shall be used:
𝐸𝐹𝑖 = 𝐶𝐶𝑖 ∙ 𝑓/𝑁𝐶𝑉𝑖 (Equation 8)
If the emission factor of a material or fuel expressed in t CO2/t is to be calculated from an analysed
carbon content, the following equation is used:
𝐸𝐹𝑖 = 𝐶𝐶𝑖 ∙ 𝑓 (Equation 9)
Where:
f is the ratio of the molar masses of CO2 and C: f = 3.664 t CO2/t C.
As the emission factor of biomass shall be zero provided that the criteria given in Section B.3.3 are
met, this fact may be taken into account for mixed fuels (i.e. fuels which contain both fossil and
biomass components) as follows:
𝐸𝐹𝑖 = 𝐸𝐹𝑝𝑟𝑒,𝑖 ∙ (1 − 𝐵𝐹𝑖 ) (Equation 10)
Where:
EFpre,i is the preliminary emission factor of fuel i (i.e. emission factor assuming the total fuel is fossil)
and
BFiis the biomass fraction (dimensionless) of fuel i.
41
For fossil fuels and where the biomass fraction is not known, BFi shall be set to the conservative value
zero.
B.3.1.2 Process emissions:
Process emissions shall be calculated using the standard method as follows:

𝐸𝑚𝑗 = 𝐴𝐷𝑗 ∙ 𝐸𝐹𝑗 ∙ 𝐶𝐹𝑗 (Equation 11)
Where:
ADj is the activity data [t of material] of material j;
EFj is the emission factor [t CO2 / t] of material j, and
CFj is the conversion factor (dimension-less) of material j.
The conservative assumption that CFj = 1 may always be used in order to reduce monitoring efforts.
In the case of mixed process input materials which contain inorganic as well as organic forms of
carbon, the operator may choose either:
1. to determine a total preliminary emission factor for the mixed material by analysing the total
carbon content (CCj), and using a conversion factor and, where applicable a biomass fraction and
net calorific value related to that total carbon content; or
2. to determine the organic and inorganic contents separately and treat them as two separate source
streams.
Considering the available measurement systems for activity data and methods for determining the
emission factor, for emissions from the decomposition of carbonates, the method giving the more
accurate results shall be chosen for each source stream from the following two methods:
– Method A (Input based): The emission factor, conversion factor and activity data shall be related
to the amount of material input into the process. The standard emission factors of pure carbonates
as provided in Table 3 in Annex VIII shall be used, taking into account the composition of the
material as determined in line with Section B.5 of this Annex.
– Method B (Output based): The emission factor, conversion factor and activity data shall be related
to the amount of output from the process. The standard emission factors of metal oxides after
decarbonatisation as provided in Table 4 in Annex VIII shall be used, taking into account the
composition of the relevant material as determined in line with Section B.5 of this Annex.
For CO2 process emissions other than from carbonates, method A shall be applied.
B.3.2 Mass balance method

The CO2 quantities relevant for each source stream shall be calculated based on the carbon content in
each material, without distinguishing fuels and process materials. Carbon leaving the installation in
products instead of being emitted is taken into account by output source streams, which have therefore
negative activity data.
The emissions corresponding to each source stream shall be calculated as follows:
𝐸𝑚𝑘 = 𝑓 ∙ 𝐴𝐷𝑘 ∙ 𝐶𝐶𝑘 (Equation 12)
Where:
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ADk is the activity data [t] of material k; for outputs, ADk is negative;
f is the ratio of the molar masses of CO2 and C: f = 3.664 t CO2/t C, and
CCk is the carbon content of material k (dimensionless and positive).
If the carbon content of a fuel k is calculated from an emission factor expressed in t CO2/TJ, the
following equation shall be used:
𝐶𝐶𝑘 = 𝐸𝐹𝑘 ∙ 𝑁𝐶𝑉𝑘 /𝑓 (Equation 13)
If the carbon content of a material or fuel k is calculated from an emission factor expressed in
t CO2/t, the following equation shall be used:
𝐶𝐶𝑘 = 𝐸𝐹𝑘 /𝑓 (Equation 14)
For mixed fuels, meaning fuels which contain both fossil and biomass components or mixed
materials, the biomass fraction may be taken into account, provided that the criteria provided in
Section B.3.3 are met as follows:
𝐶𝐶𝑘 = 𝐶𝐶𝑝𝑟𝑒,𝑘 ∙ (1 − 𝐵𝐹𝑘 ) (Equation 15)
Where:
CCpre,k is the preliminary carbon content of fuel k (i.e. emission factor assuming the total fuel is fossil)
and
BFk is the biomass Fraction of fuel k (dimensionless).
For fossil fuels or materials and where the biomass fraction is not known, BF shall be set to the
conservative value zero. Where biomass is used as input material or fuel, and output materials contain
carbon, the overall mass balance shall treat the biomass fraction conservatively, meaning that the
fraction of biomass in total output carbon shall not exceed the total fraction of biomass contained in
input materials and fuels, except if the operator provides evidence of a higher biomass fraction in the
output materials by a “trace the atom” (stoichiometric) method or by 14C analyses.
B.3.3 Criteria for zero-rating of biomass emissions

Where biomass is used as a fuel for combustion, it shall fulfil the criteria of this section. Where the
biomass used for combustion does not comply with these criteria, its carbon content shall be
considered as fossil carbon.
1. The biomass shall comply with the sustainability and the greenhouse gas emissions saving criteria
laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001(4)
2. By derogation from the previous point, biomass contained in or produced from waste and residues,
other than agricultural, aquaculture, fisheries and forestry residues shall fulfil only the criteria laid
down in Article 29(10) of Directive (EU) 2018/2001. This point shall also apply to waste and
residues that are first processed into a product before being further processed into fuels.
3. Electricity, heating and cooling produced from municipal solid waste shall not be subject to the
criteria laid down in paragraph 10 of Article 29 of Directive (EU) 2018/2001.
(4) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of
the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82).
43
4. The criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall
apply irrespective of the geographical origin of the biomass.
5. The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive
(EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive.
B.3.4 Relevant parameters

In line with the formulae given in Sections B.3.1 to B.3.3 of this Annex, the following parameters
shall be determined for each source stream:
1. Standard method, combustion:
– Minimum requirement: Fuel quantity (t or m3), Emission factor (t CO2 /t or t CO2/m3).
– Recommended improvement: Fuel quantity (t or m3), NCV (TJ/t or TJ/m3), Emission factor
(t CO2 /TJ), Oxidation factor, Biomass fraction, evidence for meeting the criteria of Section
B.3.3.
2. Standard method, process emissions:
– Minimum requirement: Activity data (t or m3), Emission factor (t CO2 /t or t CO2/m3).
– Recommended improvement: Activity data (t or m3), Emission factor (t CO2 /t or t CO2/m3),

conversion factor.
3. Mass balance:
– Minimum requirement: Material quantity (t), Carbon content (t C /t material).
– Recommended improvement: Material quantity (t), Carbon content (t C /t material), NCV

(TJ/t), biomass fraction, evidence for meeting the criteria of Section B.3.3.
B.4 Requirements for activity data

B.4.1 Continual or batch-wise metering
Where quantities of fuels or materials, including goods or intermediate products, have to be
determined for a reporting period, one of the following methods may be chosen and laid down in the
monitoring methodology documentation:
1. based on continual metering at the process where the material is consumed or produced;
2. based on aggregation of metering of quantities separately (batch-wise) delivered or produced

taking into account relevant stock changes. For this purpose the following shall apply:
(a) the quantity of fuel or material consumed during the reporting period shall be calculated as
the quantity of fuel or material imported during the reporting period, minus the quantity of
fuel or material exported, plus the quantity of fuel or material in stock at the beginning of
the reporting period, minus the quantity of fuel or material in stock at the end of the reporting
period;
44
(b) the production levels of goods or intermediate products shall be calculated as the quantity
exported during the reporting period, minus the quantity imported, minus the quantity of
product or material in stock at the beginning of the reporting period, plus the quantity of
product or material in stock at the end of the reporting period. For avoiding any double
counting, products of a production process returned into the same production process are
deducted from production levels.
Where it is technically not feasible or would incur unreasonable costs to determine quantities in stock
by direct measurement, those quantities may be estimated based on one of the following:
1. data from previous years and correlated with appropriate activity levels for the reporting period;
2. documented procedures and respective data in audited financial statements for the reporting
period.
Where the determination of quantities of products, materials or fuels for the entire reporting period is
technically not feasible or would incur unreasonable costs, the next most appropriate day may be
chosen to separate a reporting period from the following one. It shall be reconciled accordingly to the
reporting period required. The deviations involved for each product, material or fuel shall be clearly
recorded to form the basis of a value representative for the reporting period and to be considered
consistently in relation to the next year.
B.4.2 Operator’s control over measurement systems
The preferred method for determining quantities of products, materials or fuels shall be that the
operator of the installation uses measurement systems under its own control. Measurement systems
outside the operator's own control, in particular if under the control of the supplier of the material or
fuel, may be used in the following cases:
1. where the operator does not have an own measurement system available for determining the
respective data set;
2. where determining the data set by the operator’s own measurement system is technically not
feasible or would incur unreasonable costs;
3. where the operator has evidence that the measurement system outside the operator’s control gives
more reliable results and is less prone to risks of misstatements.
In the case that measurement systems outside the operator’s own control are used, applicable data
sources shall be the following:
(1)amounts from invoices issued by a trade partner, provided that a commercial transaction
between two independent trade partners takes place;
(2)direct readings from the measurement systems.
B.4.3 Requirements for measurement systems

A thourogh understanding of the uncertainty associated with metering quantities of fuels and
materials, including the influence of the operating environment and, where applicable, the uncertainty
of stock determination shall be available. Measuring instrauments shall be chosen that ensure the
lowest uncertainty available without incurring unreasonable costs and that are fit for the environment
they are used in, in accordance with applicable technical standards and requirements. If available,
instruments subject to legal metrological control shall be preferred. In this case, the maximum
permissible error in service allowed by the relevant national legislation on legal metrological control
for the relevant measuring task may be used as the uncertainty value.
45
Where a measuring instrument needs to be replaced because of malfunction or because calibration
demonstrates that requirements are not met anymore, it shall be replaced by instruments that ensure
meeting the same or a better uncertainty level compared to the existing instrument.
B.4.4 Recommended improvement
It is considered a recommended improvement to achieve a measurement uncertainty comensurate
with the total emissions of the source stream or emission source, with lowest uncertainty for the
biggest parts of the emissions. For orientation purposes, for emissions of more than 500 000 t CO2
per year, the uncertainty over the full reporting period taking into account stock changes, if applicable,
shall be 1,5 % or better. For emissions below 10 000 t CO2 per year, uncertainty lower than 7,5 %
shall be acceptable.
B.5 Requirements for calculation factors for CO2
B.5.1 Methods for determining calculation factors

For the determination of calculation factors required for the calculation-based methodology, one of
the following methods may be chosen:
1. use of standard values;
2. use of proxy data based on a empirical correlations between the relevant calculation
factor and other properties better accessible to measurement;
3. use of values based on laboratory analysis.
Calculation factors shall be determined consistently with the state used for related activity data,
referring to the fuel’s or material’s state in which the fuel or material is purchased or used in the
emission causing process, before it is dried or otherwise treated for laboratory analysis. Where this
incurs unreasonable costs or where higher accuracy can be achieved, activity data and calculation
factors may be consistently reported referring to the state in which laboratory analyses are carried
out.
B.5.2 Applicable standard values
Type I standard values, shall be applicable only if no type II standard value is available for the same
parameter and material or fuel.
Type I standard values shall be the following:
(a) standard factors provided in Annex VIII;
(b)standard factors contained in the latest IPCC guidelines for GHG inventories5;
(c) values based on laboratory analyses carried out in the past, not older than
5 years and considered representative for the fuel or material.
Type II standard values, shall be the following:
5
United Nations International Panel on Climate Change (IPCC): IPCC Guidelines for National Greenhouse Gas
Inventories.
46
(a) standard factors used by the country where the installation is located for its
latest national inventory submission to the Secretariat of the United Nations
Framework Convention on Climate Change;
(b)values published by national research institutions, public authorities,

standardisation bodies, statistical offices etc. for the purpose of more
disaggregated emissions reporting than under the previous point;
(c) values specified and guaranteed by the supplier of a fuel or material where
there is evidence that the carbon content exhibits a 95 % confidence interval
of not more than 1 %;
(d)stoichiometric values for the carbon content and related literature values for
the net calorific value (NCV) of a pure substance;
(e) values based on laboratory analyses carried out in the past not older than two
years and considered representative for the fuel or material.
In order to ensure consistency over time, any standard values used shall be laid down in the
monitoring methodology documentation, and only changed if there is evidence that the new
value is more adequate and representative for the fuel or material used than the previous one.
Where the standard values change on an annual basis, the authoritative applicable source of
that value shall be laid down in the monitoring methodology documentation instead of the
value itself.
B.5.3 Establishing correlations for determining proxy data
A proxy for the carbon content or emission factor may be derived from the following
parameters, in combination with an empirical correlation determined at least once per year
in accordance with the requirements for laboratory analyses given in Section B.5.4 of this
Annex as follows:
(a) density measurement of specific oils or gases, including those common to the
refinery or steel industry;
(b) net calorific value for specific coal types.
The correlation has to satisfy the requirements of good industrial practice and may be applied
only to values of the proxy which fall into the range for which it was established.
B.5.4 Requirements for laboratory analyses
Where laboratory analyses are required for determining properties (including moisture,
purity, concentration, carbon content, biomass fraction, net calorific value, density) of
products, materials, fuels or waste gases, or for establishing correlations between parameters
for the purpose of indirect determination of required data, the analyses shall comply with the
requirements of this section.
The result of any analysis shall be used only for the delivery period or batch of fuel or
material for which the samples have been taken, and for which the samples were intended to
be representative. When determining a specific parameter, the results of all analyses made
shall be used with regard to that parameter.
B.5.4.1 Use of standards
Any analyses, sampling, calibrations and validations for the determination of calculation
factors shall be carried out by applying methods based on corresponding ISO standards.
47
Where such standards are not available, the methods shall be based on suitable EN or
national standards or requirements laid down in an eligible monitoring, reporting and
verification system. Where no applicable published standards exist, suitable draft standards,
industry best practice guidelines or other scientifically proven methodologies may be used,
limiting sampling and measurement bias.
B.5.4.2 Recommendations on sampling plan and minimum frequency of analyses
The minimum frequencies for analyses for relevant fuels and materials listed in Table 1 of
this Annex shall be used. Another analysis frequency may be used in the following cases:
(a) where the table does not contain an applicable minimum frequency;
(b) where an eligible monitoring, reporting and verification system provides for another
minimum analysis frequency for the same type of material or fuel;
(c) where the minimum frequency listed in Table 1 of this Annex would incur
unreasonable cost;
(d) where it can be demonstrated that based on historical data, including analytical values
for the respective fuels or materials in the reporting period immediately preceding the
current reporting period, any variation in the analytical values for the respective fuel
or material does not exceed 1/3 of the uncertainty in determining the activity data of
the relevant fuel or material.
Where an installation operates for part of the year only, or where fuels or materials are
delivered in batches that are consumed over more than one reporting period, a more
appropriate schedule for analyses may be chosen, provided that it results in a comparable
uncertainty as under the last point of the previous subparagraph.
Table 1: Minimum analyses frequencies
Fuel/material Minimum frequency of analyses

Natural gas At least weekly
Other gases, in particular synthesis gas and At least daily — using appropriate
process gases such as refinery mixed gas, procedures at different parts of the day
coke oven gas, blast-furnace gas, converter
gas, oilfield, and gas field gas
Fuel oils (for example light, medium, Every 20 000 tonnes of fuel and at least six
heavy fuel oil, bitumen) times a year
Coal, coking coal, coke, petroleum coke, Every 20 000 tonnes of fuel/material and at
peat 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 Every 5 000 tonnes of waste and at least
biomass/fossil) 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 Every 50 000 tonnes of material and at
and dolomite) least four times a year
48
Fuel/material Minimum frequency of analyses
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 Depending on the type of material and the
final product) variation, amounts of material
corresponding to emissions of 50 000
tonnes of CO2 and at least four times a year
Samples shall be representative for the total batch or time period of deliveries for which they
are taken. In order to ensure representativeness, the heterogenety of the material has to be
taken into account, as well as all other relevant aspects such as the avilable sampling
equipment, possible segregation of phases or local distribution of particle sizes, stability of
samples, etc. The sampling method shall be laid down in the monitoring methodology
documentation.
It is considered a recommended improvement to use a dedicated sampling plan for each
relevant material or fuel, following applicable standards, containing the relevant information
on methodologies for the preparation of samples, including information on responsibilities,
locations, frequencies and quantities, and methodologies for the storage and transport of
samples.
B.5.4.3 Recommendations for laboratories

Laboratories used to carry out analyses for the determination of calculation factors shall be
accredited in accordance with ISO/IEC 17025, for the relevant analytical methods.
Laboratories not accredited may be used for the determination of calculation factors only
where there is evidence that access to accredited laboratories is technically not feasible or
would incur unreasonable costs, and that the non-accredited laboratory is sufficiently
competent. A laboratory shall be considered sufficiently competent if it complies with all of
the following:
1. it is economically independent of the operator, or at least organisationally shielded
from influence by the management of the installation;
2. it applies the applicable standards for the analyses requested;
3. it employs personnel competent for the specific tasks assigned;
4. it appropriately manages the sampling and sample preparation, including control of

sample integrity;
5. it regularly carries out quality assurance on calibrations, sampling and analytical

methods, by suitable methods, including regular participation in proficiency testing
schemes, applying analytical methods to certified reference materials, or inter-
comparison with an accredited laboratory;
6. it manages equipment appropriately, including by maintaining and implementing

procedures for calibration, adjustment, maintenance and repair of equipment, and
record keeping thereof.
49
B.5.5 Recommended methods for determination of calculation factors
It is considered a recommended improvement to apply standard values only for source
streams which correspond to minor emission quantities, and to apply laboratory analyses for
all major source streams. The following list presents the applicable methods in sequence of
increasing data quality:
1. type I standard values;
2. type II standard values;
3. correlations for determining proxy data;
4. analyses carried out outside the operator’s control, e.g. by the supplier of the fuel or
material, contained in purchase documents, without further information on the
methods applied;
5. analyses in non-accredited laboratories, or in accredited laboratories, but with
simplified sampling methods;
6. analyses in accredited laboratories, applying best practice regarding sampling.
B.6 Requirements for a measurement-based methodology for CO2 and N2O

B.6.1 General provisions
A measurement-based methodology requires the use of a Continuous Emission Measurement System
(CEMS) installed at a suitable measurement point.
For the monitoring of N2O emissions, the use of the measurement-based methodology, is mandatory.
For CO2 it shall be used only if there is evidence that it leads to more accurate data than the
calculation-based methodology. The requirements on uncertainty of measurement systems pursuant
to Section B.4.3 of this Annex shall apply.
CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO2.
Where several emission sources exist in one installation and cannot be measured as one emission
source, the operator shall measure emissions from those sources separately and add the results to
obtain the total emissions of the gas in question over the reporting period.
B.6.2 Method and calculation

B.6.2.1 Emissions of a reporting period (annual emissions)
The total emissions from an emission source over the reporting period shall be determined by
summing up over the reporting period all hourly values of the measured greenhouse gas concentration
multiplied by the hourly values of the flue gas flow, where the hourly values shall be averages over
all individual measurement results of the respective operating hour, applying the formula:
𝐺𝐻𝐺 𝐸𝑀𝑡𝑜𝑡𝑎𝑙 [𝑡] = ∑𝐻𝑜𝑢𝑟𝑠𝑂𝑝
𝑖=1 (𝐺𝐻𝐺 𝑐𝑜𝑛𝑐ℎ𝑜𝑢𝑟𝑙𝑦,𝑖 ∙ 𝑉ℎ𝑜𝑢𝑟𝑙𝑦,𝑖 ) ∙ 10−6 [𝑡/𝑔]
(Equation 16)
Where:
GHG Emtotal are the total annual GHG emissions in tonnes;
GHG conchourly, i are the hourly concentrations of GHG emissions in g/Nm3 in the flue gas flow
measured during operation for hour or shorter reference period i;
50
Vhourly, i is the flue gas volume in Nm3 for one hour or a shorter reference period i, determined by
integrating the flow rate over the reference period, and
HoursOp = are the total number of hours (or shorter reference periods) for which the measurement-
based methodology is applied, including the hours for which data has been substituted in accordance
with Section B.6.2.6 of this Annex.
The index i refers to the individual operating hour (or reference periods).
Hourly averages for each measured parameter shall be calculated before further processing, by using
all data points available for that specific hour. Where data for shorter reference periods can be
generated without additional cost, those periods shall be used for the determination of the annual
emissions.
B.6.2.2 Determination of GHG concentration

The concentration of the GHG under consideration in the flue gas shall be determined by
continuous measurement at a representative point through one of the following:
– direct measurement of the concentration of the GHG;
– indirect measurement: in the case of high concentration in the flue gas, the concentration of
the GHG may be calculated using an indirect concentration measurement taking into account
the measured concentration values of all other components i of the gas stream, using the
following formula:
𝐺𝐻𝐺 𝑐𝑜𝑛𝑐 [%] = 100% − ∑𝑖 𝐶𝑜𝑛𝑐𝑖 [%] (Equation 17)
Where:
conci is the concentration of gas component i.
B.6.2.3 CO2 emissions from biomass

Where relevant, any CO2 amount stemming from biomass which complies with the criteria given in
Section B.3.3 of this Annex may be subtracted from the total measured CO2 emissions, provided
one of the following methods is used for the amount of biomass CO2 emissions:
1. a calculation-based methodology, including methodologies using analyses and sampling
based on ISO 13833 (Stationary source emissions — Determination of the ratio of biomass
(biogenic) and fossil-derived carbon dioxide — Radiocarbon sampling and determination);
2. another method based on a relevant standard, including ISO 18466 (Stationary source
emissions — Determination of the biogenic fraction in CO2 in stack gas using the balance
method);
3. another method allowed by an eligible monitoring, reporting and verification system.
B.6.2.4 Determining CO2e emissions from N2O

In the case of N2O measurements, the total annual N2O emissions from all emissions sources,
measured in tonnes to three decimal places, shall be converted to annual CO2e in rounded tonnes,
using the following formula and the GWP values given in Annex VIII:
51
CO2e [t] = N2Oannual[t] × GWPN2O (Equation 18)
Where:
N2Oannual is the total annual N2O emissions, calculated in accordance with Section B.6.2.1 of this
Annex.
B.6.2.5 Determination of flue gas flow

The flue gas flow may be determined by one of the following methods:
– calculation by means of a suitable mass balance, taking into account all significant parameters
on the input side, including for CO2 emissions at least input material loads, input airflow and
process efficiency, and on the output side, including at least the product output and the
concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);
– determination by continuous flow measurement at a representative point.
B.6.2.6 Treatment of measurement gaps

Where the continuous measurement equipment for a parameter is out of control, out of range or out
of operation for part of the hour or reference period, the related hourly average shall be calculated pro
rata to the remaining data points for that specific hour or shorter reference period, provided that at
least 80 % of the maximum number of data points for a parameter are available.
Where fewer than 80 % of the maximum number of data points for a parameter are available, the
following methods shall be used.
– In the case of a parameter directly measured as concentration, a substitution value as the sum
of an average concentration and twice the standard deviation associated with that average is
used, applying the following equation:
∗
𝐶𝑠𝑢𝑏𝑠𝑡 = 𝐶̅ + 2 𝜎𝑐 (Equation 19)
Where:
𝐶̅ is the arithmetic mean of the concentration of the specific parameter over the whole
reporting period or, where specific circumstances applied when data loss occurred, an
appropriate period reflecting the specific circumstances and
𝜎𝑐 is the best estimate of the standard deviation of the concentration of the specific parameter
over the whole reporting or, where specific circumstances applied when data loss occurred,
an appropriate period reflecting the specific circumstances.
Where the reporting period is not applicable for determining such substitution values due to
significant technical changes at the installation, another sufficiently representative timeframe
shall be chosen for determining the average and standard deviation, where possible with the
duration of at least 6 months.
– In the case of a parameter other than concentration, substitute values shall be determined
through a suitable mass balance model or an energy balance of the process. This model shall
be validated by using the remaining measured parameters of the measurement-based
methodology and data at regular working conditions, considering a time period of the same
duration as the data gap.
52
B.6.3 Quality requirements
All measurements shall be carried out applying methods based on:
1. ISO 20181:2023 Stationary source emissions — Quality assurance of automated measuring
systems
2. ISO 14164:1999 Stationary source emissions — Determination of the volume flowrate of gas
streams in ducts — Automated method
3. ISO 14385-1:2014 Stationary source emissions — Greenhouse gases — Part 1: Calibration
of automated measuring systems
4. ISO 14385-2:2014 Stationary source emissions — Greenhouse gases — Part 2: Ongoing
quality control of automated measuring systems
5. other relevant ISO standards, in particular ISO 16911-2 (Stationary source emissions —
Manual and automatic determination of velocity and volume flow rate in ducts).
Where no applicable published standards exist, suitable draft standards, industry best practice
guidelines or other scientifically proven methodologies shall be used, limiting sampling and
measurement bias.
All relevant aspects of the continuous measurement system shall be considered, including the location
of the equipment, calibration, measurement, quality assurance and quality control.
Laboratories carrying out measurements, calibrations and relevant equipment assessments for
continuous measurement systems shall be accredited in accordance with ISO/IEC 17025 for the
relevant analytical methods or calibration activities. Where the laboratory does not have such
accreditation, sufficient competence in line with Section B.5.4.3 of this Annex shall be ensured.
B.6.4 Corroborating calculations

CO2 emissions determined by a measurement-based methodology shall be corroborated by
calculating the annual emissions of each greenhouse gas in question for the same emission sources
and source streams. For this purpose, the requirements laid down in Sections B.4 to B.6 of this Annex
may be simplified as appropriate.
B.6.5 Minimum requirements for continuous emissions measurements

As a minimum requirement, an uncertainty 7,5 % of the GHG emissions of an emission source over
the full reporting period shall be achieved. For minor emission sources, or under exceptional
circumstances 10 % uncertainty may be allowed. It is a recommended improvement to achieve an
uncertainty of 2,5 % at least for emission sources emitting more than 100 000 tonnes of fossil CO2e
per reporting period.
B.7 Requirements for determining perfluorocarbon emissions

Monitoring shall cover emissions of perfluorocarbons (PFCs) resulting from anode effects including
fugitive emissions of perfluorocarbons. Emissions not related to anode effects shall be determined
based on estimation methods in accordance with industry best practice, in particular guidelines
provided by the International Aluminium Institute.
PFC emissions shall be calculated from the emissions measurable in a duct or stack (‘point source
emissions’) as well as fugitive emissions using the collection efficiency of the duct:
53
PFC emissions (total) = PFC emissions (duct) / collection efficiency (Equation 20)
The collection efficiency shall be measured when the installation-specific emission factors are
determined.
The emissions of CF4 and C2F6 emitted through a duct or stack shall be calculated by using one of
the following methods:
1. method A where the anode effect minutes per cell-day are recorded;
2. method B where the anode effect overvoltage is recorded.
B.7.1 Calculation Method A – Slope Method

The following equations for determining PFC emissions shall be used:
CF4 emissions [t] = AEM × (SEFCF4/1 000) × PrAl (Equation 21)
C2F6 emissions [t] = CF4 emissions × FC2F6(Equation 22)
Where:
AEM is the anode effect minutes / cell-day;
SEFCF4 is the slope emission factor expressed in (kg CF4 / t Al produced) / (anode effect minutes /
cell-day)]. Where different cell-types are used, different SEF may be applied as appropriate;
PrAl is the production of primary aluminium [t] during the reporting period, and
FC2F6 is the weight fraction of C2F6 [t C2F6 / t CF4].
The anode effect minutes per cell-day expresses the frequency of anode effects (number anode effects
/ cell-day) multiplied by the average duration of anode effects (anode effect minutes / occurrence):
AEM = frequency × average duration (Equation 23)
Emission factor: The emission factor for CF4 (slope emission factor, SEFCF4) expresses the amount
[kg] of CF4 emitted per tonne of aluminium produced per anode effect minute per cell-day. The
emission factor (weight fraction FC2F6) of C2F6 expresses the amount [kg] of C2F6 emitted
proportionate to the amount [kg] of CF4 emitted.
Minimum requirement: Technology-specific emission factors from Table 2 of this Annex are used.
Recommended improvement: Installation-specific emission factors for CF4 and C2F6 are established
through continuous or intermittent field measurements. For the determination of those emission
factors industry best practice shall be applied, in particular the most recent guidelines provided by the
International Aluminium Institute. The emission factor shall also take into account emissions related
to non-anode effects. Each emission factor shall be determined with a maximum uncertainty of ±15%.
The emission factors shall be determined at least every three years or earlier where necessary due to
relevant changes at the installation. Relevant changes shall include a change in the distribution of
anode effect duration, or a change in the control algorithm affecting the mix of the types of anode
effects or the nature of the anode effect termination routine.
Table 2: Technology-specific emission factors related to activity data for the slope method.
54
Technology Emission factor for Emission factor for C2F6
CF4 (SEFCF4) (FC2F6)
[(kg CF4/t Al) / (AE- [t C2F6/ t CF4]
Mins/cell-day)]
Legacy Point Feed Pre Bake 0,122 0,097
(PFPB L)
Modern Point Feed Pre Bake 0,104 0,057
(PFPB M)
Modern Point-Fed Prebake – (*) – (*)
without fully automated anode
effect intervention strategies
for PFC emissions (PFPB
MW)
Centre Worked Prebake 0,143 0,121
(CWPB)
Side Worked Prebake (SWPB) 0,233 0,280
Vertical Stud Søderberg (VSS) 0,058 0,086
Horizontal Stud Søderberg 0,165 0,077
(HSS)
(*) The installation has to determine the factor by own measurements. If this is technically not
feasible or involves unreasonable costs, the values for CWPB methodology shall be used.
B.7.2 Calculation Method B – Overvoltage Method

For the overvoltage method, the following equations shall be used:
CF4 emissions [t] = OVC × (AEO/CE) × PrAl × 0,001 (Equation 24)
C2F6 emissions [t] = CF4 emissions × FC2F6 (Equation 25)
Where:
OVC is the overvoltage coefficient (‘emission factor’) expressed in kg CF4 per tonne of aluminium
produced per mV overvoltage;
AEO is the anode effect overvoltage per cell [mV] determined as the integral of (time × voltage above
the target voltage) divided by the time (duration) of data collection;
CE is the average current efficiency of aluminium production [%];
PrAl is the annual production of primary aluminium [t], and
FC2F6 is the weight fraction of C2F6 [t C2F6 / t CF4].
the term AEO/CE (Anode effect overvoltage / current efficiency) expresses the time-integrated
average anode effect overvoltage [mV overvoltage] per average current efficiency [%].
Minimum requirement: Technology-specific emission factors from Table 3 of this Annex shall be
used.
Recommended improvement: Installation-specific emission factors are used for CF4 [(kg CF4 / t Al)
/ (mV)] and C2F6 [t C2F6/ t CF4] established through continuous or intermittent field measurements.
For the determination of those emission factors industry best practice shall be applied, in particular
the most recent guidelines provided by the International Aluminium Institute. The emission factors
55
shall be determined with a maximum uncertainty of ±15% each. The emission factors shall be
determined at least every three years or earlier where necessary due to relevant changes at the
installation. Relevant changes shall include a change in the distribution of anode effect duration, or a
change in the control algorithm affecting the mix of the types of anode effects or the nature of the
anode effect termination routine
Table 3: Technology-specific emission factors related to overvoltage activity data.
Emission factor for CF4 Emission factor for C2F6

Technology
[(kg CF4/t Al) / mV] [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 CO2e emissions

CO2e emissions shall be calculated from CF4 and C2F6 emissions as follows, using the global warming
potentials listed in Annex VIII.
PFC emissions [t CO2e] = CF4 emissions [t] × GWPCF4 + C2F6 emissions [t] × GWPC2F6
(Equation 26)
B.8 Requirements for CO2 transfers between installations

B.8.1 CO2 contained in gases (“inherent CO2”)
Inherent CO2 that is transferred into an installation, including that contained in natural gas, a waste
gas (including blast furnace or coke oven gas) or in process inputs (including synthesis gas), shall be
included in the emission factor for that source stream.
Where inherent CO2 is transferred out of the installation as part of a source stream to another
installation, it shall not be counted as emissions of the installation where it originates. However,
where inherent CO2 is emitted (e.g., vented or flared) or transferred to entities that do not themselves
monitor emissions for the purpose of this Regulation or an eligible monitoring, reporting and
verification system, it shall be counted as emissions of the installation where it originates.
B.8.2 Eligibility to deduct stored or used CO2

In the following cases CO2 originating from fossil carbon and originating from combustion or
processes leading to process emissions, or which is imported from other installations, including in the
form of inherent CO2, may be accounted for as not emitted:
1. if the CO2 is used within the installation or transferred out of the installation to any of the
following:
(a) an installation for the purpose of CO2 capture which monitors emissions for the purpose
of this Regulation or an eligible monitoring, reporting and verification system;
(b) an installation or transport network with the purpose of long-term geological storage of
CO2 which monitors emissions for the purpose of this Regulation or an eligible
monitoring, reporting and verification system;
56
(c) a storage site for the purpose of long-term geological storage which monitors emissions
for the purpose of this Regulation or an eligible monitoring, reporting and verification
system.
2. If the CO2 is used within the installation or transferred out of the installation to an entity which
monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and
verification system, in order to produce products in which the carbon stemming from CO2 is
permanently chemically bound so that it does not enter the atmosphere under normal use,
including any normal activity taking place after the end of the life of the product, as defined
in the delegated act adopted pursuant to Article 12(3b) of Directive 2003/87/EC.
CO2 transferred to another installation for the purposes given in points (1) and (2) may be
accounted for as not emitted only to the extent evidence is provided across the whole chain of
custody to the storage site or installation of CO2 use and including any transport operators, of
the fraction of CO2 actually stored or used for the production of chemically stable products
compared to the total amount of CO2 transferred out of the originating installation.
If CO2 is used within the same installation for the purposes in points (1) and (2), the
monitoring methods given in Sections 21 to 23 of Annex IV to Commission Implementing
Regulation (EU) 2018/2066(6) shall be applied.
B.8.3 Monitoring rules for CO2 transfers

The identity and contact data of a responsible person of the receiving installations or entities shall be
clearly laid down in the monitoring methodology documentation. The amount of CO2 considered not
emitted shall be reported in the communication pursuant to Annex IV.
The identity and contact data of a responsible person of the installations or entities from which CO 2
was received shall be clearly laid down in the monitoring methodology documentation. The amount
of CO2 received shall be reported in the communication pursuant to Annex IV.
For the determination of the quantity of CO2 transferred from one installation to another, a
measurement-based methodology shall be used. For the amount of CO2 permanently chemically
bound in products, a calculation-based methodology shall be used, preferably using a mass balance.
The chemical reactions applied, and all relevant stoichiometric factors shall be laid down in the
monitoring methodology documentation.
B.9 Sector specific requirements

B.9.1 Additional rules for combustion units
Combustion emissions shall cover all CO2 emissions from the combustion of carbon-containing fuels,
including wastes, independent of any other classification of such emissions or fuels. Where it is
unclear if a material acts as fuel or as process input, e.g., for reducing metal ores, that material’s
emissions shall be monitored the same way as combustion emissions. All stationary combustion units
shall be considered, including boilers, burners, turbines, heaters, furnaces, incinerators, calciners,
kilns, ovens, dryers, engines, fuel cells, chemical looping combustion units, flares, thermal or
catalytic post-combustion units.
(6) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of
greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and
amending Commission Regulation (EU) No 601/2012 (OJ L334, 31.12.2018, p.1).
57
Monitoring shall furthermore include CO2 process emissions from flue gas scrubbing, in particular
CO2 from limestone or other carbonates for desulphurisation and similar scrubbing, and from urea
used in de-NOx units.
B.9.1.1 Desulphurisation and other acid gas scrubbing

Process CO2 emissions from the use of carbonates for acid gas scrubbing from the flue gas stream
shall be calculated on the basis of carbonate consumed (Method A). In the case of desulphurisation,
calculation may be based alternatively on the quantity of gypsum produced (Method B). In the latter
case, the emission factor shall be the stoichiometric ratio of dry gypsum (CaSO4×2H2O) to CO2
emitted: 0,2558 t CO2/t gypsum.
B.9.1.2 De-NOx
If urea is used as reduction agent in a de-NOx unit, process CO2 emissions from its use shall be
calculated using method A, applying an emission factor based on the stoichiometric ratio of 0,7328 t
CO2/t urea.
B.9.1.3 Monitoring of flares

When calculating emissions from flares, routine flaring as well as operational flaring (trips, start-up,
and shutdown as well as emergency relieves) shall be covered. Inherent CO2 in in the flared gases is
to be included.
If more accurate monitoring is technically not feasible or would lead to unreasonable costs, a
reference emission factor of 0,00393 t CO2/Nm3 shall be used, derived from the combustion of pure
ethane used as a conservative proxy for flare gases.
It is a recommended improvement to determine installation-specific emission factors derived from an
estimate of the molecular weight of the flare stream, using process modelling based on industry
standard models. By considering the relative proportions and the molecular weights of each of the
contributing streams, a weighted annual average figure shall be derived for the molecular weight of
the flare gas.
For activity data, higher measurement uncertainty than for other fuels combusted is acceptable.
B.9.2 Additional rules for emissions from cement clinker production

B.9.2.1 Additional rules for Method A (input based)
Where method A (kiln input based) is used for determining process emissions, the following special
rules shall apply:
- Where cement kiln dust (CKD) or bypass dust leave the kiln system, the related quantities of raw
material shall not be considered as process input. Emissions from CKD shall be calculated separately
in accordance with Section B.9.2.3 of this Annex.
- Either raw meal as a whole, or separate input materials may be characterised, avoiding double
counting or omissions from returned or by-passed materials. Where activity data is determined based
on the clinker produced, the net amount of raw meal may be determined by means of a site-specific
empirical raw meal/clinker ratio. That ratio shall be updated at least once per year applying industry
best practice guidelines.
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B.9.2.2 Additional rules for Method B (output based)
Where method B (clinker output based) is used for determining process emissions, the following
special rules shall apply:
Activity data shall be determined as the clinker production [t] over the reporting period in one of the
following ways:
– by direct weighing of clinker;
– based on cement deliveries, by material balance taking into account dispatch of clinker,
clinker supplies as well as clinker stock variation, using the following formula:
𝐶𝑙𝑖𝑝𝑟𝑜𝑑 = (𝐶𝑒𝑚𝑑𝑒𝑙𝑖𝑣 − 𝐶𝑒𝑚𝑆𝑉 ) ∙ 𝐶𝐶𝑅 − 𝐶𝑙𝑖𝑠 + 𝐶𝑙𝑖𝑑 − 𝐶𝑙𝑖𝑆𝑉 (Equation 27)
Where:
Cliprod is the amount of clinker produced expressed in tonnes;
Cemdeliv is the amount of cement deliveries expressed in tonnes;
CemSV are the cement stock variations expressed in tonnes;
CCR is the clinker to cement ratio (tonnes clinker per tonne cement);
Clis is the amount of clinker supplied expressed in tonnes;
Clid is the amount of clinker dispatched expressed in tonnes, and
CliSV is the amount of clinker stock variations expressed in tonnes.
The clinker to cement ratio shall either be derived separately for each of the different cement products
based on laboratory analyses in line with the provisions of Section B.5.4 or calculated as ratio from
the difference of cement deliveries and stock changes and all materials used as additives to the cement
including by-pass dust and cement kiln dust.
As minimum requirement to determine the emission factor, a standard value of 0,525 t CO2/t clinker
shall be applied.
B.9.2.3 Emissions related to discarded dust

CO2 process emissions from bypass dust or cement kiln dust (CKD) leaving the kiln system, shall be
added to the emissions, corrected for a partial calcination ratio of CKD.
Minimum requirement: An emission factor of 0,525 t CO2/t dust shall be applied.
Recommended improvement: The emission factor (EF) is determined at least once annually in line
with the provisions of Section B.5.4 of this Annex and using the following formula:
𝐸𝐹 𝐸𝐹
𝐸𝐹𝐶𝐾𝐷 = (1+𝐸𝐹𝐶𝑙𝑖 ∙ 𝑑) / (1 − 1+𝐸𝐹𝐶𝑙𝑖 ∙ 𝑑) (Equation 28)
𝐶𝑙𝑖 𝐶𝑙𝑖
Where:
EFCKD is the emission factor of partially calcined cement kiln dust [t CO2/t CKD];
EFCli is the installation-specific emission factor of clinker [t CO2/t clinker], and
d is the degree of CKD calcination (released CO2 as % of total carbonate CO2 in the raw mix).
59
B.9.3 Additional rules for emissions from nitric acid production
B.9.3.1 General rules for N2O measurement
N2O emissions shall be determined using a measurement-based methodology. N2O concentrations in
the flue gas from each emission source shall be measured at a representative point, after the NOx/N2O
abatement equipment, where abatement is used. Techniques capable of measuring N2O
concentrations of all emission sources during both abated and unabated conditions shall be applied.
All measurements shall be adjusted to a dry gas basis where required and consistently reported.
B.9.3.2 Determination of flue gas flow

For monitoring flue gas flow, the mass balance method set out in Section B.6.2.5 of this Annex shall
be used, unless it is technically not feasible. In that case, an alternative method may be used, including
by another mass balance method based on significant parameters such as ammonia input load, or
determination of flow by continuous emissions flow measurement.
The flue gas flow shall be calculated in accordance with the following formula:
Vflue gas flow [Nm3/h] = Vair × (1 - O2,air) / (1 - O2,flue gas) (Equation 29)
Where:
Vair is the total input air flow in Nm3/h at standard conditions;
O2,air is the volume fraction of O2 in dry air (= 0,2095), and
O2,flue gas is the volume fraction of O2 in the flue gas.
Vair shall be calculated as the sum of all air flows entering the nitric acid production unit, in particular
primary and secondary input air, and seal input air, where applicable.
All measurements shall be adjusted to a dry gas basis and reported consistently.
B.9.3.3 Oxygen (O2) concentrations

Where necessary for calculating the flue gas flow in accordance with Section B.9.3.2 of this Annex,
the oxygen concentrations in the flue gas shall be measured, applying the requirements laid down in
Section B.6.2.2 of this Annex. All measurements shall be adjusted to a dry gas basis and reported
consistently.
C. HEAT FLOWS
C.1 Rules for determining net measurable heat
C.1.1 Principles
All specified amounts of measurable heat shall always refer to net amount of measurable heat,
determined as the heat content (enthalpy) of the heat flow transmitted to the heat-consuming
process or external user minus the heat content of the return flow.
Heat-consuming processes necessary for operating the heat production and distribution, such as
deaerators, make-up water preparation, and regular blow offs, shall be taken into account in the
efficiency of the heat system and shall be accounted for in the embedded emissions of goods.
Where the same heat medium is used by several consecutive processes and its heat is consumed
starting from different temperature levels, the quantity of heat consumed by each heat-consuming
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process shall be determined separately, unless the processes are part of the overall production
process of the same goods. Re-heating of the transfer medium between consecutive heat-consuming
processes shall be treated like additional heat production.
Where heat is used to provide cooling via an absorption cooling process, that cooling process shall
be considered as the heat-consuming process.
C.1.2 Methodology for determining net amounts of measurable heat

For the purpose of selecting data sources for quantification of energy flows in accordance with
Section A.4 of this Annex, the following methods for determining net amounts of measurable heat
shall be considered:
C.1.2.1 Method 1: Using measurements
Under this method, all relevant parameters shall be measured, in particular temperature, pressure,
state of the transmitted as well as the returned heat medium. In the case of steam, the state of the
medium shall refer to its saturation or degree of superheating. The (volumetric) flow rate of the heat
transfer medium shall be measured. Based on the measured values, the enthalpy and the specific
volume of the heat transfer medium shall be determined using suitable steam tables or engineering
software.
The mass flow rate of the medium shall be calculated as
𝑚̇ = 𝑉̇ /𝑣 (Equation 30)
Where:
𝑚̇ is the mass flow rate in kg/s;
𝑉̇ is the volumetric flow rate in m3/s, and
𝑣 is the specific volume in m3/kg.
As the mass flow rate is considered the same for transmitted and returned medium, the heat flow
rate shall be calculated using the difference in enthalpy between the transmitted flow and the return,
as follows:
𝑄̇ = (ℎ𝑓𝑙𝑜𝑤 − ℎ𝑟𝑒𝑡𝑢𝑟𝑛 ) ∙ 𝑚̇ (Equation 31)
Where:
𝑄̇ is the heat flow rate in kJ/s;
hflow is the enthalpy of the transmitted flow in kJ/kg;

hreturn is the enthalpy of the return flow in kJ/kg, and
𝑚̇ is the mass flow rate in kg/s.
In the case of steam or hot water used as heat transfer medium, where the condensate is not
returned, or where it is not feasible to estimate the enthalpy of the returned condensate, hreturn shall
be determined based on a temperature of 90°C.
If the mass flow rates are known to be not identical, the following shall apply:
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(a) where evidence is available that condensate remains in the product (e.g., in ‘life steam
injection’ processes), the respective amount of condensate enthalpy is not deducted;
(b) where heat transfer medium is known to be lost (e.g., due to leakages or sewering), an estimate
for the respective mass flow is deducted from the mass flow of the transmitted heat transfer
medium.
For determining the annual net heat flow from the above data, one of the following methods shall be
used, subject to the measurement equipment and data processing available:
(a) determine annual average values for the parameters determining the annual average enthalpy
of the transmitted and returned heat medium, multiplied by the total annual mass flow, using
Equation 31;
(b) determine hourly values of the heat flow and sum up those values over the annual total
operating time of the heat system. Subject to the data processing system, hourly values may
be substituted by other time intervals as appropriate.
C.1.2.2 Method 2: Calculation of a proxy based on measured efficiency

The amounts of net measurable heat shall be determined based on the fuel input and the measured
efficiency related to the heat production:
𝑄 = 𝜂𝐻 ∙ 𝐸𝐼𝑛 (Equation 32)
𝐸𝐼𝑛 = ∑𝑖 𝐴𝐷𝑖 ∙ 𝑁𝐶𝑉𝑖 (Equation 33)
Where:
Q is the amount of heat expressed in TJ;
ηH is the measured efficiency of heat production;
EIn is the energy input from fuels;
ADi are the annual activity data (i.e., quantities consumed) of the fuels i, and
NCVi are the net calorific values of the fuels i.
The value of ηH is either measured over a reasonably long period, which sufficiently takes into
account different load states of the installation or taken from the manufacturer's documentation. In
that regard the specific part load curve shall be taken into account by using an annual load factor, as
follows:
𝐸
𝐿𝐹 = 𝐸 𝐼𝑛 (Equation 34)
𝑀𝑎𝑥
Where:
LF is the load factor;
EIn the energy input as determined using Equation 33 over the reporting period, and
EMax the maximum fuel input if the heat producing unit had been running at 100 % nominal load for
the full calendar year.
The efficiency shall be based on a situation in which all condensate is returned. A temperature of
90 °C shall be assumed for the returned condensate.
C.1.2.3 Method 3: Calculating a proxy based on the reference efficiency
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This method is identical to method 3, but using a reference efficiency of 70 % (ηRef,H = 0,7) in
Equation 32.
C.1.3 Special rules

Where an installation consumes measurable heat produced from exothermic chemical processes
other than combustion, such as in ammonia or nitric acid production, that amount of heat consumed
shall be determined separately from other measurable heat and that heat consumption shall be
assigned zero CO2e emissions.
Where measurable heat is recovered from non-measurable heat generated from fuels and used in
production processes after that use, e.g., from exhaust gases, for avoiding double counting, the
relevant amount of net measurable heat divided by a reference efficiency of 90 % is subtracted from
the fuel input.
C.2 Determining the fuel mix emission factor of measurable heat

Where a production process consumes measurable heat produced within the installation, the heat-
related emissions shall be determined using one of the following methods.
C.2.1 Emission factor of measurable heat produced in the installation other than by cogeneration
For measurable heat produced from the combustion of fuels within the installation except heat
produced by cogeneration, the emission factor of the relevant fuel mix shall be determined and the
emissions attributable to the production process shall be calculated as:
EmHeat = EFmix · Qconsumed / η (Equation 35)
Where:
EmHeat is the heat-related emissions of the production process in t CO2;
EFmix is the emission factor of the respective fuel mix expressed in t CO2/TJ including emissions from
flue gas cleaning, where applicable;
Qconsumed is the amount of measurable heat consumed in the production process expressed in TJ, and
η is the efficiency of the heat production process.
EFmix shall be calculated as:

EFmix = (Σ ADi · NCVi · EFi + EmFGC) / (Σ ADi · NCVi) (Equation 36)
Where:
ADi are the annual activity data (i.e., quantities consumed) of the fuels i used for the measurable heat
production expressed in tonnes or Nm3;
NCVi are the net calorific values of the fuels i expressed in TJ/t or TJ/Nm3;
EFi are the emission factors of the fuels i expressed in t CO2/TJ, and
EmFGC are the process emissions from flue gas cleaning expressed in t CO2.
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Where a waste gas is part of the fuel mix used, and where the emission factor of the waste gas is
higher than the standard emission factor of natural gas given in Table 1 of Annex VIII, that standard
emission factor shall be used to calculate EFmix instead of the emission factor of the waste gas.
C.2.2 Emission factor of measurable heat produced in the installation by cogeneration

Where measurable heat and electricity are produced by cogeneration (i.e. by combined heat and
power (CHP)), the relevant emissions attributed to measurable heat and electricity shall be
determined as required by this section. The rules regarding electricity shall also apply to the
production of mechanical energy, if relevant.
The emissions of a cogeneration unit shall be determined as follows:
𝐸𝑚𝐶𝐻𝑃 = ∑𝑖 𝐴𝐷𝑖 ∙ 𝑁𝐶𝑉𝑖 ∙ 𝐸𝐹𝑖 + 𝐸𝑚𝐹𝐶𝐺 (Equation 37)
Where:
EmCHP are the emissions of the cogeneration unit during the reporting period expressed in t CO2;
ADi are the annual activity data (i.e. quantities consumed) of the fuels i used for the CHP unit
expressed in tonnes or Nm3;
EFi are the emission factors of the fuels i expressed in t CO2/TJ and
EmFGC are the process emissions from flue gas cleaning expressed in t CO2.
The energy input to the CHP unit shall be calculated in accordance with Equation 33. The
respective average efficiencies over the reporting period of heat production and electricity (or
mechanical energy, if applicable) production shall be calculated as follows:
𝑄𝑛𝑒𝑡
𝜂ℎ𝑒𝑎𝑡 = (Equation 38)
𝐸𝐼𝑛
𝐸
𝜂𝑒𝑙 = 𝐸𝐸𝑙 (Equation 39)
𝐼𝑛
Where:
ηheat is the average efficiency of heat production during the reporting period (dimensionless),
Qnet is the net amount of heat produced during the reporting period by the cogeneration unit
expressed in TJ as determined in accordance with Section C.1.2;
EIn is the energy input as determined using Equation 33 expressed in TJ;
ηel is the average efficiency of electricity production during the reporting period (dimensionless),
and
Eel is the net electricity production of the cogeneration unit during the reporting period, expressed in
TJ.
Where the determination of the efficiencies ηheat and ηel is technically not feasible or would incur
unreasonable costs, values based on technical documentation (design values) of the installation shall
be used. If no such values are available, conservative standard values of ηheat = 0,55 and ηel = 0,25
shall be used.
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The attribution factors for heat and electricity from CHP shall be calculated as follows:
𝜂ℎ𝑒𝑎𝑡
𝜂𝑟𝑒𝑓,ℎ𝑒𝑎𝑡
𝐹𝐶𝐻𝑃,ℎ𝑒𝑎𝑡 = 𝜂ℎ𝑒𝑎𝑡 𝜂𝑒𝑙 (Equation 40)
+
𝜂𝑟𝑒𝑓,ℎ𝑒𝑎𝑡 𝜂𝑟𝑒𝑓,𝑒𝑙
𝜂𝑒𝑙
𝜂𝑟𝑒𝑓,𝑒𝑙
𝐹𝐶𝐻𝑃,𝑒𝑙 = 𝜂ℎ𝑒𝑎𝑡 𝜂𝑒𝑙 (Equation 41)
+
𝜂𝑟𝑒𝑓,ℎ𝑒𝑎𝑡 𝜂𝑟𝑒𝑓,𝑒𝑙
Where:
FCHP,Heat is the attribution factor for heat (dimensionless);
FCHP,El is the attribution factor for electricity (or mechanical energy, if applicable) (dimensionless);
ηref, heat is the reference efficiency for heat production in a stand-alone boiler (dimensionless), and
ηref,el is the reference efficiency of electricity production without cogeneration (dimensionless).
The appropriate fuel-specific reference efficiencies are given in Annex IX.
The specific emission factor of the CHP-related measurable heat to be used for the attribution of
heat-related emissions to production processes shall be calculated as
EFCHP,Heat = EmCHP · FCHP,Heat / Qnet (Equation 42)
Where:
EFCHP, heat is the emission factor for the production of measurable heat in the cogeneration unit
expressed in t CO2/TJ and
Qnet is the net heat produced by the cogeneration unit expressed in TJ.
The specific emission factor of the CHP-related electricity to be used for the attribution of indirect
emissions to production processes shall be calculated as:
EFCHP,El = EmCHP · FCHP,El / EEl,prod (Equation 43)
Where:
EEl,prod is the electricity produced by the CHP unit.
emission factor is used to calculate EFmix instead of the emission factor of the waste gas.
C.2.3 Emission factor of measurable heat produced outside the installation

Where a production process consumes measurable heat produced outside the installation, the heat-
related emissions shall be determined using one of the following methods.
1. Where the installation producing the measurable heat is subject to an eligible monitoring,
reporting and verification system, or where the operator of the installation consuming the
measurable heat ensures by the means of relevant provisions of the heat delivery contract that
the installation producing the heat carries out emission monitoring in line with this Annex,
the emission factor of measurable heat shall be determined using relevant equations of Section
C.2.1 or C.2.2, based on emission data provided by the operator of the installation producing
the measurable heat.
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2. Where the method pursuant to point 1 is not available, a standard value is used, based on the
standard emission factor of the fuel most commonly used in the industrial sector of the
country, assuming a boiler efficiency of 90%.
D. ELECTRICITY
D.1 Calculation of the emissions related to electricity
The emissions relating to electricity production or consumption for the purpose of calculating
embedded emissions in accordance with section F.1 shall be calculated using the following
equation:
𝐸𝑚𝑒𝑙 = 𝐸𝑒𝑙 ∙ 𝐸𝐹𝑒𝑙 (Equation 44)
Where:
𝐸𝑚𝑒𝑙 are the emissions related to electricity produced or consumed, expressed in t CO2;
𝐸𝑒𝑙 is the electricity produced or consumed expressed in MWh or TJ, and
𝐸𝐹𝑒𝑙 is the emission factor for electricity applied, expressed in t CO2/MWh or t CO2/TJ.
D.2 Rules for determining the emission factor of electricity as imported goods
For determining the specific actual embedded emissions of electricity as imported goods, only
direct emissions shall be applicable in accordance with Section 2 of Annex IV to Regulation (EU)
2023/956.
The emission factor for calculating the specific actual embedded emissions of electricity shall be
established as follows:
(a) the specific default value for a third country, group of third countries or region within a third
country, as the relevant CO2 emission factor as set out in point D.2.1 of this Annex shall be
used.
(b) where no specific default value is available pursuant to point (a), the CO2 emission factor in
the EU as set out in point D.2.2 of this Annex shall be used.
(c) where a reporting declarant submits sufficient evidence based on official and public
information to demonstrate that the CO2 emission factor in the third country, group of third
countries or region within a third country from where electricity is imported is lower than the
values in accordance with points (a) and (b), and where the conditions provided in point D.2.3
of this Annex are fulfilled, the claimed lower values shall be determined on the basis of the
available and reliable data provided.
(d) a reporting declarant may apply actual embedded emissions instead of default values for the
calculation of embedded emissions of the imported electricity, if the cumulative criteria (a) to
(d) provided in Section 5 of Annex IV to Regulation (EU) 2023/956 are met, and the
calculation is based on data determined according to this Annex by the producer of the
electricity, calculated using Section D.2.3 of this Annex.
D.2.1 CO2 emission factor based on specific default values
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In accordance with Section 4.2.1 of Annex IV to Regulation (EU) 2023/956, CO2 emission factors
in the third country, group of third countries or region within a third country, shall be used, based
on the best data available to the Commission. For the purpose of this Regulation, these CO2
emission factors shall be based on data from the International Energy Agency (IEA) and shall be
provided by the Commission in the CBAM Transitional Registry.
D.2.2 CO2 emission factor of the EU

Pursuant to Section 4.2.2 of Annex IV to Regulation (EU) 2023/956, the CO2 emission factor for
the Union shall apply. For the purpose of this Regulation, the CO2 emission factor for the Union
shall be based on data from the International Energy Agency (IEA) and shall be provided by the
Commission in the CBAM Transitional Registry.
D.2.3 CO2 emission factor based on reliable data demonstrated by the reporting declarant
For the purpose of point (c) of section D.2 of this Annex, the reporting declarant shall provide the
datasets from alternative official sources, including national statistics for the five-years period
ending two years before the reporting.
In order to reflect the impact of decarbonisation policies, such as the increase in renewable energy
production, as well as climatic conditions, such as particularly cold years, on the yearly electricity
supply in the countries concerned, the reporting declarant shall calculate the CO2 emission factor on
the basis of the weighted average of the CO2 emission factor for the five-years period ending two
years before the reporting.
For this purpose, the reporting declarant shall calculate the yearly CO2 emission factors per fossil
fuel technology and its respective gross electricity generation in the third country capable of
exporting electricity to the EU, based on the following equation:
∑𝑛
𝑖 𝐸𝐹𝑖 ×𝐸𝑒𝑙,𝑖,𝑦
𝐸𝑚𝑒𝑙,𝑦 = (Equation 45)
𝐸𝑒𝑙,𝑦
Where:
𝐸𝑚𝑒𝑙,𝑦 is the yearly CO2 emission factor for all fossil fuel technologies in the given year in the third
country capable of exporting electricity to the EU;
𝐸𝑒𝑙,𝑦 is the total gross electricity generation from all fossil fuel technologies in that year; 𝐸𝐹𝑖 is the
CO2 emission factor for each fossil fuel technology ‘i’, and
𝐸𝑒𝑙,𝑖,𝑦 is the yearly gross electricity generation for each fossil fuel technology ‘i’.
The reporting declarant shall calculate the CO2 emission factor as a moving average of those years
starting with the current year minus two, based on the following equation:
𝑦−2
∑𝑦−6 𝐸𝑚𝑒𝑙,i
𝐸𝑚𝑒𝑙 = (Equation 46)
5
Where:
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𝐸𝑚𝑒𝑙 is the CO2 emission factor resulting from the moving average of the CO2 emission factors of
the 5 previous years, starting from the current year, minus two years, until the current year, minus 6
years;
𝐸𝑚𝑒𝑙,𝑦 is the CO2 emission factor for each year 'i';
i is the variable index for the years to consider, and

y is the current year.
D.2.4 CO2 emission factor based on actual CO2 emissions of the installation
Pursuant to Section 5 of Annex IV to Regulation (EU) 2023/956, a reporting declarant may apply
actual embedded emissions instead of default values for the calculation of embedded emissions of
the imported electricity if the cumulative criteria (a) to (d) provided in that section are met.
D.3 Rules for determining electricity quantities used for the production of goods other than
electricity
For the purpose of determining embedded emissions, metering of electricity quantities shall apply to
real power, not apparent power (complex power). Only the active power component shall be
metered, and the reactive power shall be disregarded.
For the production of electricity, the activity level shall refer to net electricity leaving the system
boundaries of the power plant or cogeneration unit, after subtraction of internally consumed
electricity.
D.4 Rules for determining the embedded indirect emissions of electricity as an input for the
production of goods other than electricity
During the transitional period, emission factors for electricity shall be determined based on either:
(a) the average emission factor of the country of origin electricity grid, based on data from the
International Energy Agency (IEA) provided by the Commission in the CBAM Transitional
Registry; or
(b) any other emission factor of the country of origin electricity grid based on publicly available
data representing either the average emission factor or the CO2 emission factor as referred to
in Section 4.3 of Annex IV to Regulation (EU) 2023/956.
By derogation from the points (a) and (b), acctual emission factors for eletricity may be used for the
cases specified in Sections D.4.1 to D.4.3.
D.4.1 Emission factor of electricity produced in the installation other than by cogeneration
For electricity produced from the combustion of fuels within the installation except electricity
produced by cogeneration, the emission factor of electricity EFEl shall be determined based on the
relevant fuel mix and the emissions attributable to the electricity production shall be calculated as:
EFEl = (Σ ADi · NCVi · EFi + EmFGC) / Elprod
(Equation 47)
Where:
68
ADi are the annual activity data (i.e., quantities consumed) of the fuels i used for the electricity
production expressed in tonnes or Nm3;
EFi is the emission factors of the fuels i expressed in t CO2/TJ;
EmFGC are the process emissions from flue gas cleaning expressed in t CO2, and
Elprod is the net amount of electricity produced expressed in MWh. It may include quantities of
electricity produced from sources other than combustion of fuels.
emission factor shall be used to calculate EFEl instead of the emission factor of the waste gas.
D.4.2 Emission factor of electricity produced in the installation by cogeneration
The emission factor of electricity production from by cogeneration shall be determined accrding to
Section C.2.2 of this Annex.
D.4.3 Emission factor of electricity produced outside the installation
1. Where electricity is received from a source with a direct technical link , and where all the relevant
data is available, the emission factor of that electricity shall be determined applying sections
D.4.1 or D.4.2 as appropriate.
2. Where the electricity is received from an electricity producer under a power purchase agreement,
the emission factor for electricity determined in accordance with sections D.4.1 or D.4.2 may be
used, as appropriate, where communicated by the electricity producer to the operator and made
available pursuant to Annex IV.
E. MONITORING OF PRECURSORS
Where the description of production routes for the production processes defined for the installation
indicates relevant precursors, the quantity of each precursor consumed within the installation’s
production processes shall be determined in order to calculate the total embedded emissions of the
complex goods produced in accordance with Section G of this Annex.
By way of derogation from the previous paragraph, where the production and use of a precursor are
covered by the same production process, only the quantity of additional precursor used and obtained
from other installations or from other production processes shall be determined.
The quantity used and emission properties shall be determined separately for each installation from
which the precursor is sourced. The methods used for determining the required data shall be laid
down in the monitoring methodology documentation of the installation, applying the following
provisions:
1. Where the precursor is produced within the installation, but in a different production process
as assigned by applying the rules of Section A.4 of this Annex, data sets to be determined
shall include:
(a) specific embedded direct and indirect emissions of the precursor as average over the reporting
period, expressed in tonnes CO2e per tonne of precursor;
(b) quantity of the precursor consumed in each production process of the installation for which it
is a relevant precursor.
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2. Where the precursor is obtained from another installation, data sets to be determined shall
include:
(a) the country of origin of the imported goods;
(b) the installation where it was produced, identified by
– the unique installation identifier, if available;
– the applicable United Nations Code for Trade and Transport Location
(UN/LOCODE) of the location;
– an exact address and its English transcript; and
– the geographical coordinates of the installation.
(c) the production route used as defined in Section 3 of Annex II;
(d) the values of applicable specific parameters required for determining the embedded emissions,
as listed in Section 2 of Annex IV;
(e) specific embedded direct and indirect emissions of the precursor as average over the most
recent available reporting period, expressed in tonnes CO2(e) CO2e per tonne of precursor;
(f) the start and end date of the reporting period used by the installation from which the precursor
was obtained;
(g) the information on the carbon price due for the precursor, if relevant.
The installation producing the precursor shall provide the relevant information, preferably by
means of the electronic template mentioned in Article 3(5) and Annex IV.
3. For each quantity of precursor for which incomplete or inconclusive data under point (2) was
received, the applicable default values made available and published by the Commission for
the transitional period may be used under the conditions specified in Article 4(3) of this
Regulation.
F. RULES FOR ATTRIBUTING EMISSIONS OF AN INSTALLATION TO GOODS

F.1 Calculation methods
For the purpose of assigning the installation’s emissions to goods, the emissions, inputs, and outputs
shall be attributed to production processes defined in accordance with Section A.4 of this Annex
using Equation 48 for direct emissions and Equation 49 for indirect emissions, using total figures
over the whole reporting period for the parameters given in the equation. The attributed direct and
indirect emissions shall then be converted into specific embedded direct and indirect emissions of
the goods resulting from the production process using Equations 50 and 51.
𝐴𝑡𝑡𝑟𝐸𝑚𝐷𝑖𝑟 = 𝐷𝑖𝑟𝐸𝑚∗ + 𝐸𝑚𝐻,𝑖𝑚𝑝 − 𝐸𝑚𝐻,𝑒𝑥𝑝 + 𝑊𝐺𝑐𝑜𝑟𝑟,𝑖𝑚𝑝 − 𝑊𝐺𝑐𝑜𝑟𝑟,𝑒𝑥𝑝 − 𝐸𝑚𝑒𝑙,𝑝𝑟𝑜𝑑
(Equation 48)
Where 𝐴𝑡𝑡𝑟𝐸𝑚𝐷𝑖𝑟 is calculated to have a negative value, it shall be set to zero.

𝐴𝑡𝑡𝑟𝐸𝑚𝑖𝑛𝑑𝑖𝑟 = 𝐸𝑚𝑒𝑙,𝑐𝑜𝑛𝑠 (Equation 49)
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𝐴𝑡𝑡𝑟𝐸𝑚𝑔,𝐷𝑖𝑟
𝑆𝐸𝐸𝑔,𝐷𝑖𝑟 = (Equation 50)
𝐴𝐿𝑔
𝐴𝑡𝑡𝑟𝐸𝑚𝑔,𝐼𝑛𝑑𝑖𝑟
𝑆𝐸𝐸𝑔,𝐼𝑛𝑑𝑖𝑟 = (Equation 51)
𝐴𝐿𝑔
Where:
𝑨𝒕𝒕𝒓𝑬𝒎𝑫𝒊𝒓 are the attributed direct emission of the production process over the whole
reporting period, expressed in t CO2e;
𝐴𝑡𝑡𝑟𝐸𝑚𝑖𝑛𝑑𝑖𝑟 are the attributed indirect emission of the production process over the whole
reporting period, expressed in t CO2e;
𝐷𝑖𝑟𝐸𝑚∗ are the directly attributable emissions from the production process, determined
for the reporting period using the rules provided in Section B of this Annex, and
the following rules:
Measurable heat: Where fuels are consumed for the production of measurable
heat which is consumed outside the production process under consideration, or
which is used in more than one production process (which includes situations
with imports from and exports to other installations), the fuels’ emissions are not
included in the directly attributable emissions of the production process, but
added under the parameter EmH,import in order to avoid double counting.
Waste gases:
The emissions caused by waste gases produced and fully consumed within the
same production process are included in DirEm*.
The emissions from the combustion of waste gases exported from the production
process are fully included in DirEm* irrespective of where they are consumed.
However, for exports of waste gases the term WGcorr,export shall be calculated.
Emissions from the combustion of waste gases imported from other production
processes are not taken into account in DirEm*. Instead the term WGcorr,import
shall be calculated;
𝐸𝑚𝐻,𝑖𝑚𝑝 are the emissions equivalent to the quantity of measurable heat imported to the
production process, determined for the reporting period using the rules provided
in Section C of this Annex, and the following rules:
Emissions related to measurable heat imported to the production process include
imports from other installations, other production processes within the same
installation, as well as heat received from a technical unit (e.g. a central power
house at the installation, or a more complex steam network with several heat
producing units) that supplies heat to more than one production process.
Emissions from measurable heat shall be calculated using the following formula:
𝐸𝑚𝐻,𝑖𝑚𝑝 = 𝑄𝑖𝑚𝑝 ∙ 𝐸𝐹ℎ𝑒𝑎𝑡 (Equation 52)
Where:
EFheat is the emission factor for the production of measurable heat determined in
accordance with Section C.2 of this Annex, expressed in t CO2/TJ and
Qimp is the net heat imported to and consumed in the production process
expressed in TJ;
𝐸𝑚𝐻,𝑒𝑥𝑝 are the emissions equivalent to the quantity of measurable heat exported from
the production process, determined for the reporting period using the rules
provided in Section C of this Annex. For the exported heat either the emissions
of the actually known fuel mix in accordance with Section C.2 shall be used, or
– if the actual fuel mix is unknown – the standard emission factor of fuel most
commonly used in the country and industrial sector, assuming a boiler efficiency
of 90%.
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Heat recovered from electricity-driven processes and from nitric acid production
shall not be accounted;
𝑊𝐺𝑐𝑜𝑟𝑟,𝑖𝑚𝑝 are the attributed direct emissions of a production process consuming waste
gases imported from other production processes, corrected for the reporting
period using the following formula:
𝑊𝐺𝑐𝑜𝑟𝑟,𝑖𝑚𝑝 = 𝑉𝑊𝐺 · 𝑁𝐶𝑉𝑊𝐺 · 𝐸𝐹𝑁𝐺 (Equation 53)
Where:
VWG is the volume of the waste gas imported;
NCVWG is the net calorific value of the waste gas imported, and
EFNG is the standard emission factor of natural gas as given in Annex VIII;
𝑊𝐺𝑐𝑜𝑟𝑟,𝑒𝑥𝑝 are the emissions equivalent to the quantity of waste gases exported from the
production process, determined for the reporting period using the rules provided
in Section B of this Annex, and the following formula:
𝑊𝐺𝑐𝑜𝑟𝑟,𝑒𝑥𝑝 = 𝑉𝑊𝐺,𝑒𝑥𝑝 · 𝑁𝐶𝑉𝑊𝐺 · 𝐸𝐹𝑁𝐺 · 𝐶𝑜𝑟𝑟𝜂 (Equation 54)
Where:
VWG,exported is the volume of waste gas exported from the production process;
NCVWG is the net calorific value of the waste gas;
EFNG is the standard emission factor of natural gas as given in Annex VIII, and
Corrη is the factor that accounts for the difference in efficiencies between the
use of waste gas and the use of the reference fuel natural gas. The standard value
is Corrη = 0,667;
𝐸𝑚𝑒𝑙,𝑝𝑟𝑜𝑑 are the emissions equivalent to the quantity of electricity produced within the
boundaries of the production process, determined for the reporting period using
the rules provided in Section D of this Annex;
𝐸𝑚𝑒𝑙,𝑐𝑜𝑛𝑠 are the emissions equivalent to the quantity of electricity consumed within the
boundaries of the production process, determined for the reporting period using
the rules provided in Section D of this Annex;
𝑆𝐸𝐸𝑔,𝐷𝑖𝑟 are the specific direct embedded emissions of goods g expressed in t CO2e per
tonne, valid for the reporting period;
𝑆𝐸𝐸𝑔,𝐼𝑛𝑑𝑖𝑟 are the specific indirect embedded emissions of goods g expressed in t CO2e per
tonne, valid for the reporting period;
𝐴𝐿𝑔 is the activity level of the goods g, i.e. the amount of the goods g produced in the
reporting period in that installation, determined in accordance with Section F.2
of this Annex, expressed in tonnes.
F.2 Monitoring methodology for activity levels

The activity level of a production process shall be calculated as the total mass of all goods leaving
the production process during the reporting period for the goods listed in Annex I of Regulation
(EU) 2023/956 by the aggregated goods category according to Section 2 of Annex II to which the
production process relates. Where production processes are defined such that also the production of
precursors is included, double counting shall be avoided by counting only the final products leaving
the system boundaries of the production process. Any special provisions laid down for the
production process or production route in Section 3 of Annex II shall be taken into account. Where
several production routes are used at the same installation for producing goods falling under the
same CN code, and where those production routes are assigned separate production processes, the
embedded emissions of the goods shall be calculated separately for each production route.
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Only goods which can be sold or directly used as precursor in another production process shall be
taken into account. Off-spec products, by-products, waste, and scrap produced in a production
process, irrespective of whether they are returned to production processes, delivered to other
installations, or disposed of, shall not be included in the determination of the activity level. They
shall therefore be assigned zero embedded emissions when entering another production process.
For determining activity levels, the metering requirements laid down in Section B.4 of this Annex
apply.
F.3 Monitoring methods required for attributing emissions to production processes
F.3.1 Principles for attributing data to production processes
1. The methods chosen for attributing data sets to production processes shall be laid down in the
monitoring methodology documentation. They shall be regularly reviewed in order to improve
the data quality, where possible, in line with Section A of this Annex.
2. Where data for a specific data set are not available for each production process, an appropriate
method for determining the required data for each individual production process shall be
chosen. For this purpose, either of the following principles shall be applied depending on
which principle yields more accurate results:
(a) where different goods are produced one after the other in the same production
line, inputs, outputs, and corresponding emissions shall be attributed sequentially
based on the usage time per year for each production process;
(b) inputs, outputs, and corresponding emissions shall be attributed based on the
mass or volume of individual goods produced or estimates based on the ratio of free
reaction enthalpies of the chemical reactions involved or based on another suitable
distribution key that is corroborated by a sound scientific methodology.
3. Where several measuring instruments of different quality are contributing to measurement

results, either of the following methods may be used for splitting installation-level data on
quantities of materials, fuels, measurable heat, or electricity to production processes:
(a) Determination of the split based on a determination method, such as sub-metering,
estimate, correlation, used equally for each production process. Where the sum of the
production process data is different from the data determined separately for the installation,
a uniform ‘reconciliation factor’ is applied for uniform correction to meet the total figure
of the installation as follows:
RecF = DInst /Σ DPP (Equation 55)
Where:
RecF is the reconciliation factor;
DInst is the data value determined for the installation as a whole, and
DPP are the data values for the different production processes.
The data for each production process are then corrected as follows, with DPP,corr being the
corrected value of DPP:
DPP,corr = DPP × RecF (Equation 56)
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(b) If only one production process’ data are unknown or of lower quality than the data of other
production processes, known production process data may be subtracted from the total
installation data. This method is preferred only for production processes which contribute
smaller quantities to the installation’s allocation.
F.3.2 Procedure for tracking CN codes of goods and precursors

For the purpose of correct attribution of data to production processes, the installation shall maintain
a list of all goods and precursors produced at the installation as well as of precursors obtained from
outside the installation, and their applicable CN codes. Based on this list:
1. products and their annual production figures shall be attributed to production processes in
accordance with the aggregated goods categories provided in Section 2 of Annex II;
2. this information shall be taken into account for attributing inputs, outputs, and emissions
separately to production processes.
To this end a procedure shall be established, documented, implemented, and maintained for regular
checking whether the goods and precursors produced in the installation correspond to the CN codes
applied when setting up the monitoring methodology documentation. This procedure shall
furthermore contain provisions to identify if the installation produces new goods and to ensure that
the applicable CN code for the new product is determined and added it to the list of goods for
attributing related inputs, outputs, and emissions to the appropriate production process.
F.4 Further rules for the attribution of direct emissions

1. Emissions of source streams or emission sources serving only one production process shall be
attributed to that production process in full. Where a mass balance is used, outgoing source
streams shall be subtracted in accordance with Section B.3.2 of this Annex. For avoiding double
counting, source streams which are converted into waste gases, with the exception of waste gases
produced and fully consumed within the same production process, shall be attributed using
Equations 53 and 54. The necessary monitoring of the NCV and volume of the respective waste
gas shall be done by applying the rules given in Sections B.4 and B.5 of this Annex.
2. Only where source streams or emission sources serve more than one production process, the
following methods for attribution of direct emissions shall apply:
(a) Emissions from source streams or emission sources used for the production of measurable heat
shall be attributed to production processes in accordance with Section F.5 of this Annex.
(b) Where waste gases are not used within the same production process in which they are
produced, the emissions stemming from waste gases shall be attributed in accordance with
rules and equations given in Section F.1 of this Annex.
(c) Where the amounts of source streams attributable to production processes are determined by
metering before the use in the production process, the appropriate methodology shall be
applied in accordance with Section F.3.1 of this Annex.
(d) Where emissions from source streams or emission sources cannot be attributed in accordance
with other methods, they shall be attributed using correlated parameters, which have already
been attributed to production processes in accordance with Section F.3.1 of this Annex. For
that purpose, source stream amounts and their respective emissions shall be attributed
proportionally to the ratio in which those parameters are attributed to production processes.
Appropriate parameters include the mass of goods produced, mass or volume of fuel or
74
material consumed, amount of non-measurable heat produced, operating hours, or known
equipment efficiencies.
F.5 Further rules for the attribution of emissions from measurable heat
The general calculation principles given in Section F.1 of this Annex shall apply. The relevant heat
flows shall be determined in line with Section C.1 of this Annex and the emission factor of
measurable heat by applying Section C.2 of this Annex.
Where losses of measurable heat are determined separately from the amounts used in production
processes, emissions related to these heat losses shall be added proportionally to the emissions of all
production processes in which measurable heat produced in the installation is used, in order to ensure
that 100 % of the quantity of net measurable heat produced within the installation, or imported or
exported by the installation, as well as quantities transferred between production processes, shall be
attributed to production processes without any omission or double counting.
G. CALCULATION OF SPECIFIC EMBEDDED EMISSIONS OF COMPLEX GOODS

In accordance with Annex IV to Regulation (EU) 2023/956, the specific embedded emissions SEEg
of complex goods g shall be calculated as follows:
𝐴𝑡𝑡𝑟𝐸𝑚𝑔 +𝐸𝐸𝐼𝑛𝑝𝑀𝑎𝑡
𝑆𝐸𝐸𝑔 = (Equation 57)
𝐴𝐿𝑔
𝐸𝐸𝐼𝑛𝑝𝑀𝑎𝑡 = ∑𝑛𝑖=1 𝑀𝑖 · 𝑆𝐸𝐸𝑖 (Equation 58)
Where:
𝑆𝐸𝐸𝑔 are the specific direct or indirect embedded emissions of (complex) goods g expressed in
t CO2e per tonne of goods g;
𝐴𝑡𝑡𝑟𝐸𝑚𝑔 are the attributed direct or indirect emissions of the production process yielding goods g
determined in accordance with Section F.1 of this Annex for the reporting period, expressed in t
CO2e;
𝐴𝐿𝑔 is the activity level of the production process yielding goods g determined in accordance with
Section F.2 of this Annex for the reporting period, expressed in tonnes;
𝐸𝐸𝐼𝑛𝑝𝑀𝑎𝑡 are the embedded direct or indirect emissions of all precursors consumed during the
reporting period which are defined as relevant for the production process of goods g in Section 3 of
Annex II, expressed in t CO2e;
𝑀𝑖 is the mass of precursor i used in the production process yielding g during the reporting period,
expressed in tonnes of precursor i, and
𝑆𝐸𝐸𝑖 are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per
tonne of precursor i.
In this calculation, only precursors not covered by the same production process as goods g are taken
into account. Where the same precursor is obtained from different installations, the precursor from
each installation shall be treated separately.
Where a precursor i itself has precursors, those precursors are first taken into account using the
same calculation method in order to calculate the embedded emissions of the precursor i before they
75
are used for calculating the embedded emissions of goods g. This method is used recursively to all
precursors which are complex goods.
The parameter Mi refers to the total mass of precursor required to produce the amount ALg. It also
includes quantities of the precursor which do not end up in the complex goods but may be spilt, cut
off, combusted, chemically modified, etc. in the production process and leave the process as by-
products, scrap, residues, wastes, or emissions.
In order to provide data which can be used independently of activity levels, the specific mass
consumption mi for each precursor i shall be determined and included in the communication
pursuant to Annex IV:
𝑚𝑖 = Mi /𝐴𝐿𝑔 (Equation 59)
Thereby the specific embedded emissions of complex goods g may be expressed as:
𝑆𝐸𝐸𝑔 = aeg + ∑𝑛𝑖=1(𝑚𝑖 ∙ 𝑆𝐸𝐸𝑖 ) (Equation 60)
Where:
𝑎𝑒𝑔 are the specific attributed direct or indirect emissions of the production process yielding goods
g, expressed in t CO2e per tonne of g, being equivalent to specific embedded emissions without
precursors’ embedded emissions:
𝑎𝑒𝑔 = 𝐴𝑡𝑡𝑟𝐸𝑚𝑔 /𝐴𝐿𝑔 (Equation 61)
𝑚𝑖 is the specific mass consumption of precursor i used in the production process yielding one
tonne of goods g, expressed in tonnes of precursor i per tonne of goods g (i.e., dimensionless), and
𝑆𝐸𝐸𝑖 are the specific direct or indirect embedded emissions of precursor i expressed in t CO2e per
tonne of precursor i.
H. OPTIONAL MEASURES TO INCREASE QUALITY OF DATA

1. Sources of risks of errors are identified in the data flow from primary data to final data in the
communication pursuant to Annex IV. An effective control system is established,
documented, implemented, and maintained to ensure that the communications resulting from
data flow activities do not contain misstatements and are in conformity with the monitoring
methodology documentation and in compliance with this Annex.
The risk assessment pursuant to the first subparagraph is made available to the Commission
and the competent authority upon request. If the operator chooses to use verification in line
with recommended improvements, the operator also makes it available for the purposes of
verification.
2. For the purpose of the risk assessment, written procedures are established, documented,
implemented, and maintained for data flow activities as well as for control activities, and
references to those procedures are included in the monitoring methodology documentation.
3. Control activities referred to in paragraph 2 shall include, where applicable:

(a) quality assurance of the relevant measurement equipment;
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(b) quality assurance of information technology systems ensuring that the relevant
systems are designed, documented, tested, implemented, controlled and
maintained in a way that ensures processing reliable, accurate and timely data in
accordance with the risks identified in the risk assessment;
(c) segregation of duties in the data flow activities and control activities, as well as
management of necessary competencies;
(d) internal reviews and validation of data;
(e) corrections and corrective action;
(f) control of out-sourced processes;
(g) keeping records and documentation including the management of document
versions.
4. For the purposes of paragraph 3(a), it shall be ensured that all relevant measuring equipment
is calibrated, adjusted, and checked at regular intervals including prior to use, and checked
against measurement standards traceable to international measurement standards, where
available, and proportionate to the risks identified.
Where components of the measuring systems cannot be calibrated, those components shall be
identified in the monitoring methodology documentation and alternative control activities
shall be established.
When the equipment is found not to comply with required performance, necessary corrective
action shall be promptly taken.
5. For the purposes of paragraph 3(d), data resulting from the data flow activities referred to in
paragraph 2 shall be regularly reviewed and validated. Such review and validation of the data
shall include:
(a) a check as to whether the data are complete;
(b) a comparison of the data determined over the preceding reporting period and, in
particular, consistency checks based on time series of greenhouse gas efficiency of
the relevant production processes;
(c) a comparison of data and values resulting from different operational data collection
systems, in particular for production protocols, sales figures and stock figures of
relevant goods;
(d) comparisons and completeness checks of data at the level of the installation and
production process of relevant goods.
6. For the purposes of paragraph 3(e), it shall be ensured that, where data flow activities or
control activities are found not to function effectively, or not to respect the rules set in the
documentation of procedures for those activities, corrective action is taken and affected data
is corrected without undue delay.
7. For the purposes of paragraph 3(f), where one or more data flow activities or control activities
referred to in paragraph 1 are outsourced from the installation, to all of the following shall be
performed:
(a) checking the quality of the outsourced data flow activities and control activities in
accordance with this Annex;
(b) defining appropriate requirements for the outputs of the outsourced processes as
well as the methods used in those processes;
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(c) checking the quality of the outputs and methods referred to in point (b) of this
paragraph;
(d) ensuring that outsourced activities are carried out such that those are responsive
to the inherent risks and control risks identified in the risk assessment.
8. The effectiveness of the control system shall be monitored, including by carrying out internal
reviews and taking into account the findings of the verifier, if verification is applied.
When the control system is found ineffective or not commensurate with the risks identified,
the control system shall be improved and the monitoring methodology documentation updated
accordingly, including the underlying written procedures for data flow activities, risk
assessments and control activities, as appropriate.
9. Recommended improvement: the operator may voluntarily have the installation’s emissions
data and specific embedded emissions data of goods as compiled in accordance with Annex
IV verified by an independent verifier accredited to ISO 14065, or according to the rules of
the eligible monitoring, reporting and verification system relevant to the installation.
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ANNEX IV
Content of the recommended communication from operators of installations to reporting declarants
1. CONTENT OF THE EMISSIONS DATA COMMUNICATION TEMPLATE

General information
1. Information on the installation:
(a) the name and contact details of the operator;
(b) the name of the installation;
(c) contact details for the installation;
(d) the unique installation identifier, if available;
(e) the applicable United Nations Code for Trade and Transport Location
(UN/LOCODE) of the location;
(f) an exact address and its English transcript;
(g) geographical coordinates of the installation’s main emission source.
2. For each of the aggregated goods category, the production processes and routes used as listed
in Table 1 of Annex II;
3. For each of the goods, listed either for each CN code separately, or aggregated by aggregated
goods category in accordance with Section 2 of Annex II:
(a) the specific direct embedded emissions of each of the goods;
(b) information on the data quality and methods used, in particular if the embedded
emissions have been completely determined based on monitoring, or whether any
of the default values made available and published by the Commission for the
transitional period have been used;
(c) the specific indirect embedded emissions of each of the goods, and the method
how the emission factor was determined, and the information source used;
(d) the emission factor used for electricity as imported goods, expressed as tonne
CO2e per MWh and the data source or method used for determining the emission
factor of electricity, if different than the emission factors provided by the
Commission in the CBAM Transitional Registry;
(e) where default values made available and published by the Commission for the
transitional period are reported instead of actual data of specific embedded
emissions, a short description for the reasons shall be added;
(f) the sector-specific information in accordance with Section 2 of this Annex, if

relevant;
79
(g) if applicable, the information on carbon price due. Where a carbon price due for
precursors is obtained from other installations, any carbon price due for those
precursors shall be listed separately per country of origin.
Recommended improvement of the general information
1. Total emissions of the installation, including:
(a) activity data and calculation factors for each source stream used;
(b) emissions of each emission source monitored using a measurement-based

methodology;
(c) emissions determined by other methods;
(d) quantities of CO2 received from other installations or exported to other

installations, for the purpose of geological storage or as input to products in which
the CO2 is permanently chemically bound.
2. a balance of imported, produced, consumed, and exported measurable heat, waste gases
and electricity;
3. the quantity of all precursors received from other installations, and their specific direct
and indirect embedded emissions;
4. the quantity of precursor used in each production process, excluding precursors produced
in the same installation;
5. information on how the attributed direct and indirect emissions of each production
process were calculated;
6. the activity level and attributed emissions of each production process;
7. a list of all relevant goods produced by CN code, including precursors not covered by
separate production processes;
8. a short description of the installation, its main production processes, any production
processes not covered for CBAM purposes, main elements of the monitoring
methodology used, whether rules of an eligible monitoring, reporting and verification
system have been applied, and which measures for improvement of the data quality have
been taken, in particular whether any form of verification was applied;
9. information on the electricity emissions factor in the power purchase agreement, where
appropriate.
2. SECTOR-SPECIFIC PARAMETERS TO BE INCLUDED IN THE COMMUNICATION
Aggregated Reporting requirement in the CBAM report

goods category
Calcined clay – Whether or not the clay is calcined.
Cement clinker – N.a.
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goods category
Cement – Mass ratio of tonnes cement clinker consumed per produced tonne of
cement (clinker to cement ratio expressed in per cent).
Aluminous – N.a.
cement
Hydrogen – N.a.
Urea – Purity (mass % urea contained, % N contained).
Nitric acid – Concentration (mass %).
Ammonia – Concentration, if hydrous solution.
Mixed fertilizers – Information required anyway under Regulation (EU) 2019/1009:
– content of N as ammonium (NH4+);
– content of N as nitrate (NO3–);
– content of N as urea;
– content of N in other (organic) forms.
Sintered Ore – N.a.
Pig Iron – The main reducing agent used.
– Mass % of Mn, Cr, Ni, total of other alloy elements.
FeMn Ferro- – Mass % of Mn and carbon.
Manganese
FeCr – Ferro- – Mass % of Cr and carbon.
Chromium
FeNi – Ferro- – Mass % of Ni and carbon.
Nickel
DRI (Direct – The main reducing agent used.
Reduced Iron) – Mass % of Mn, Cr, Ni, total of other alloy elements.
Crude steel – The main reducing agent of the precursor, if known.
– Mass % of Mn, Cr, Ni, total of other alloy elements.
– Tonnes scrap used for producing 1 t crude steel.
– % of scrap that is pre-consumer scrap.
Iron or steel – The main reducing agent used in precursor production, if known.
products – Mass % of Mn, Cr, Ni, total of other alloy elements.
– Mass % of materials contained which are not iron or steel if their mass
is more than 1% to 5% of the total goods’ mass.
– Tonnes scrap used for producing 1 t of the product.
– % of scrap that is pre-consumer scrap.
Unwrought – Tonnes scrap used for producing 1 t of the product.
aluminium – % of scrap that is pre-consumer scrap.
81
goods category
– If the total content of elements other than aluminium exceeds 1%, the
total percentage of such elements.
Aluminium – Tonnes scrap used for producing 1 t of the product.
products – % of scrap that is pre-consumer scrap.
– If the total content of elements other than aluminium exceeds 1%, the
total percentage of such elements.
82
ANNEX V
EORI DATA
Table 1 contains the information on the economic operators as found in EOS, which shall be
interoperable with the CBAM Transitional Registry.
Table 1: 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
83
Street and Number
Postcode
City
Country code
List of communication details
Communication type
84
ANNEX VI
Data Requirements complement for Inward Processing
Table 1 contains the information from the decentralised customs systems, which shall be
interoperable with the CBAM Transitional Registry in accordance with Article 17 of this
Regulation.
Table 1: Additional information 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
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
85
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
86
ANNEX VII
National system data
Table 1 contains the information from the decentralised systems, which shall be interoperable with
the CBAM Transitional Registry in accordance with Article 17 of this Regulation.
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
Harmonised system sub-heading 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
87
Annex VIII
Standard factors used in the monitoring of direct emissions at installation level
1. FUEL EMISSION FACTORS RELATED TO NET CALORIFIC VALUES (NCV)

Table 1: Fuel emission factors related to net calorific value (NCV) and net calorific values per mass
of fuel.
Fuel type description Emission factor Net calorific Source

(t CO2/TJ) value (TJ/Gg)
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
88
Fuel type description Emission factor Net calorific Source
(t CO2/TJ) value (TJ/Gg)
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 (7) n.a. World Business
Council for
Sustainable
Development -
Cement
Sustainability
Initiative
(WBCSD CSI)
Carbon monoxide 155,2 (8) 10,1 J. Falbe and M. Regitz,
Römpp Chemie Lexikon,
Stuttgart, 1995
Methane 54,9 (9) 50,0 J. Falbe and M. Regitz,

Römpp Chemie Lexikon,
Stuttgart, 1995
Table 2: Fuel emission factors related to net calorific value (NCV) and net calorific values per mass
of biomass material.
Biomass material Preliminary NCV Source

EF [GJ/t]
[t CO2 / TJ]
Wood / Wood waste (air dry (10)) 112 15,6 IPCC 2006 GL
Sulphite lyes (black liquor) 95,3 11,8 IPCC 2006 GL
(7) This value is the preliminary emission factor, i.e., before application of a biomass fraction, if applicable.
(8) Based on NCV of 10,12 TJ/t.
(9) Based on NCV of 50,01 TJ/t.
(10) The given emission factor assumes around 15% water content of the wood. Fresh wood can have water content of up
to 50%. For determining the NCV of completely dry wood, the following equation shall be used:
𝑁𝐶𝑉 = 𝑁𝐶𝑉𝑑𝑟𝑦 ∙ (1 − 𝑤) − ∆𝐻𝑣 ∙ 𝑤
Where NCVdry is the NCV of the absolute dry material, w is the water content (mass fraction) and ∆𝐻𝑣 =
2,4𝐺𝐽/𝑡 𝐻2 𝑂 is the evaporation enthalpy of water. Using the same equation, the NCV for a given water content can
be back-calculated from the dry NCV.
89
Biomass material Preliminary NCV Source
EF [GJ/t]
[t CO2 / TJ]
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 (11)
Other liquid biofuels 79,6 27,4 IPCC 2006 GL
Landfill gas (12) 54,6 50,4 IPCC 2006 GL
Sludge gas (10) 54,6 50,4 IPCC 2006 GL
Other biogas (10) 54,6 50,4 IPCC 2006 GL
Municipal waste (biomass 100 11,6 IPCC 2006 GL

fraction) (13)
2. EMISSION FACTORS RELATED TO PROCESS EMISSIONS

Table 3: Stoichiometric emission factor for process emissions from carbonate decomposition
(Method A)
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
(11) The NCV value is taken from Annex III of Directive (EU) 2018/2001.
(12) For landfill gas, sludge gas and other biogas: Standard values refer to pure Biomethane. For arriving at the correct
standard values, a correction is required for the methane content of the gas.
(13) The IPCC guidelines also give values for the fossil fraction of municipal waste: EF = 91,7 t CO2/TJ; NCV = 10 GJ/t
90
Carbonate Emission factor [t CO2/ t Carbonate]
General Emission factor =
[M(CO2)] / {Y * [M(x)] + Z *[M(CO32-)]}
X = metal
M(x) = molecular weight of X in [g/mol]
M(CO2) = molecular weight of CO2 in [g/mol]
M(CO32-) = molecular weight of CO32- in [g/mol]
Y = stoichiometric number of X
Z = stoichiometric number of CO32-
Table 4: Stoichiometric emission factor for process emissions from carbonate decomposition based
on alkali earth oxides (Method B)
Oxide Emission factor [t CO2/ t Oxide]

CaO 0,785
MgO 1,092
BaO 0,287
general: Emission factor =
XYOZ [M(CO2)] / {Y * [M(x)] + Z * [M(O)]}
X = alkali earth or alkali metal

M(x) = molecular weight of X in [g/mol]
M(CO2) = molecular weight of CO2 [g/mol]
M(O) = molecular weight of O [g/mol]
Y = stoichiometric number of X
= 1 (for alkali earth metals)
= 2 (for alkali metals)
Z = stoichiometric number of O = 1
Table 5: Emission factors for process emissions from other process materials (production of iron or
steel, and processing of ferrous metals) (14)
Input or output material Carbon content Emission factor

(t C/t) (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
(14) IPCC 2006 Guidelines for National Greenhouse Gas Inventories
91
Input or output material Carbon content Emission factor
(t C/t) (t CO2/t)
Iron / iron scrap 0,0409 0,15
Steel / steel scrap 0,0109 0,04
3. GLOBAL WARMING POTENTIALS FOR NON-CO2 GREENHOUSE GASES

Table 6: Global warming potentials
Gas Global warming potential

N2O 265 t CO2e / t N2O
CF4 6 630 t CO2e / t CF4
C2F6 11 100 t CO2e / t C2F6
92
ANNEX IX
Harmonised efficiency reference values for separate production of electricity and heat
In the tables below the harmonised efficiency reference values for separate production of electricity
and heat are based on net calorific value and standard atmospheric ISO conditions (15 °C ambient
temperature, 1,013 bar, 60 % relative humidity).
Table 1: Reference efficiency factors for electricity production
Category Type of fuel Year of construction

Before 2012- From
2012 2015 2016
Solids S1 Hard coal including anthracite, bituminous coal, sub- 44,2 44,2 44,2
bituminous coal, coke, semi-coke, pet coke
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 33,0 33,0 37,0
including wood pellets and briquettes, dried woodchips,
clean and dry waste wood, nut shells and olive and other
stones
S5 Other solid biomass including all wood not included under 25,0 25,0 30,0
S4 and black and brown liquor
S6 Municipal and industrial waste (non-renewable) and 25,0 25,0 25,0
renewable/bio-degradable waste
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- 44,2 44,2 44,2
butanol, biodiesel, and other bio-liquids
L9 Waste liquids including biodegradable and non-renewable 25,0 25,0 29,0
waste (including tallow, fat and spent grain)
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 42,0 42,0 42,0
sewage treatment
G13 Coke oven gas, blast furnace gas, mining gas, and other 35,0 35,0 35,0
recovered gases (excluding refinery gas)
Other O14 Waste heat (including high temperature process exhaust 30,0
gases, product from exothermic chemical reactions)
93
Table 2: Reference efficiency factors for heat production
Category Type of fuel Year of construction

Before 2016 From 2016
Hot Steam Direct Hot Steam Direct
water (15) use of water (15) use of
exhaust exhaust
gases (16) gases (16)
Solids S1 Hard coal 88 83 80 88 83 80
including
anthracite,
bituminous
coal, sub-
bituminous
coal, coke,
semi-coke, pet
coke
S2 Lignite, lignite 86 81 78 86 81 78
briquettes,
shale oil
S3 Peat, peat 86 81 78 86 81 78
briquettes
S4 Dry biomass 86 81 78 86 81 78
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
S5 Other solid 80 75 72 80 75 72
biomass
including all
wood not
included under
S4 and black
and brown
liquor
(15) If steam plants do not account for the condensate return in their calculation of CHP (combined heat and
power) heat efficiencies, the steam efficiencies shown in the table above shall be increased by 5 percentage
points.
(16) Values for direct use of exhaust gases shall be used if the temperature is 250 °C or higher.
94
S6 Municipal and 80 75 72 80 75 72
industrial
waste (non-
renewable)
and
renewable/bio-
degradable
waste
Liquids L7 Heavy fuel oil, 89 84 81 85 80 77
gas/diesel oil,
other oil
products
L8 Bio-liquids 89 84 81 85 80 77
including bio-
methanol,
bioethanol,
bio-butanol,
biodiesel, and
other bio-
liquids
L9 Waste liquids 80 75 72 75 70 67
including
biodegradable
and non-
renewable
waste
(including
tallow, fat and
spent grain)
Gaseous G10 Natural gas, 90 85 82 92 87 84
LPG, LNG
and
biomethane
G11 Refinery gases 89 84 81 90 85 82
hydrogen and
synthesis gas
G12 Biogas 70 65 62 80 75 72
produced from
anaerobic
digestion,
landfill, and
sewage
treatment
G13 Coke oven 80 75 72 80 75 72
gas, blast
furnace gas,
mining gas,
and other
recovered
gases
(excluding
refinery gas)
95
Other O14 Waste heat — — — 92 87 —
(including
high
temperature
process
exhaust gases,
product from
exothermic
chemical
reactions)
96

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EUROPEAN

Commission Implementing Regulation (EU) …/...

(Text with EEA relevance)

Table 2: Detailed information requirements in the CBAM report

(3) ‘source stream’ means any of the following:

(4) ‘emission source’ means a separately identifiable part of an installation or a process

(a) the chemical, electrolytic or pyrometallurgical reduction of metal compounds in

(b) the removal of impurities from metals and metal compounds;

(e) the use of carbon containing additives or raw materials;

(f) the chemical or electrolytic reduction of metalloid oxides or non-metal oxides

(30) ‘inherent CO2’ means CO2 which is part of a source stream;

(a) the amount of fuels or materials consumed or produced by a production process

(b) a calculation factor;

– mass flow of heat transfer medium, and

– enthalpy of transmitted and returned heat transfer medium, as specified by

(d) quantities of non-measurable heat, specified by the relevant quantities of fuels

(e) quantities of electricity;

(f) quantities of CO2 transferred between installations;

(h) parameters relevant for a carbon price due;

(45) ‘misstatement’ means an omission, misrepresentation or error in the operator’s reported

2. MAPPING OF CN CODES TO AGGREGATED GOODS CATEGORIES

Table 1: Mapping of CN codes to aggregated goods categories

CN code Aggregated Greenhouse gas

Iron and Steel

3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS

3.2 Calcined clay

3.2.1. Special provisions

Relevant precursors: none.

3.3 Cement clinker

– The additional provisions of Section B.9.2 of Annex III shall apply.

– Calcined clay, if used in the process.

3.5 Aluminous cement

Relevant precursors: none.

Relevant precursors: none.

𝑀𝑂2 is the molar mass of O2 (31,998 kg/kmol), and

𝑀𝐻2 is the molar mass of H2 (2,016 kg/kmol).

Production of Sodium Chlorate:

𝑀𝐶𝑙2 is the molar mass of Cl2 (70,902 kg/kmol);

Relevant precursors: separately produced hydrogen, if used in the process.

Relevant precursors: separately produced hydrogen, if used in the process.

3.8 Nitric acid

Relevant precursors: Ammonia (as 100% ammonia).

Relevant precursors: Ammonia (as 100% ammonia).

3.10 Mixed fertilizers

– content of N as nitrate (NO3–)

– content of N in other (organic) forms.

– nitric Acid (as 100% nitric acid), if used in the process;

– urea, if used in the process;

3.11 Sintered Ore

Relevant precursors: none.

3.12 FeMn (Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel)

– CO2 emissions from the consumption of electrodes or electrode pastes;

Relevant precursors: Sintered ore, if used in the process.

3.13 Pig Iron

– FeMn, FeCr, FeNi if used in the process;

– hydrogen if used in the process.

3.13.2.2 Smelting reduction

– FeMn, FeCr, FeNi if used in the process;

– hydrogen if used in the process.