CBAM Draft Implementation Regulations

The recently published CBAM Implementing Regulation brings not only clarity to reporting requirements and methodology but also introduces an element of flexibility in calculating embedded emissions during the transitional phase.

Companies will have the liberty to choose from three distinct reporting methods during the initial year: (a) full reporting in line with the new EU methodology, (b) alignment with equivalent third-country national systems, or (c) reference values. It’s important to note that from January 1, 2025, onwards, only the EU method will be accepted.

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