This guidance document from the European Commission Services supports the Carbon Border Adjustment Mechanism (CBAM) implementation during the transitional phase (October 1, 2023, to December 31, 2025). CBAM ensures equivalent carbon costs for imported goods as those within the EU, aiming to curb carbon leakage. During this period, importers will buy CBAM certificates for embedded emissions, aligning prices with the EU ETS. This guidance aids in understanding embedded emissions reporting for imported goods, striving for coherent interpretation without legal binding.
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Guidance document on CBAM implementation for importers of goods into the EU
