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 compared to those within the EU, curbing carbon leakage. Authorized declarants will purchase CBAM certificates for imported goods’ embedded emissions during the post-transitional period, aligning prices with the EU ETS. This guidance introduces CBAM concepts for monitoring and reporting stationary installations, aiming to facilitate interpretation without imposing additional mandatory CBAM requirements, holding no legal binding.
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Guidance document on CBAM implementation for installation operators outside the EU
