Inhoudsopgave
H&I 2026/265:Commission CBAM Guidance No. 3: Calculation of embedded emissions (comments by Tatiana Falcão)
H&I 2026/265
Commission CBAM Guidance No. 3: Calculation of embedded emissions (comments by Tatiana Falcão)
Documentgegevens:
Datum 14-08-2026
- Datum
14-08-2026
- Bronauteur
European Commission
- Bronvindplaats
no. CBAM20260814/3
- JCDI
JCDI:BSD128230:1
- Vakgebied(en)
Milieubelastingen / CO2-heffing
Europees belastingrecht / Algemeen
- Wetingang
Regulation (EU) 2023/956 (CBAM)
Deze functie is alleen te gebruiken als je bent ingelogd.
The European Commission has published Guidance Document No. 3 on the Carbon Border Adjustment Mechanism (CBAM) for the definitive period that started on 1 January 2026. The guidance forms part of a broader series intended to help stakeholders understand the requirements of the CBAM Regulation and its secondary legislation, with particular attention to operators of non-EU installations producing CBAM goods, authorised CBAM declarants and verifiers.
This document explains the methodology for calculating embedded emissions of CBAM goods and details the monitoring and reporting obligations for affected producers. It covers the identification of goods and production processes, the determination of ... Verder lezen? Log in om dit document te bekijken.