Inhoudsopgave
H&I 2026/267:Commission CBAM Guidance No. 5a-5f: Sector-specific guidance (comments by Tatiana Falcão)
H&I 2026/267
Commission CBAM Guidance No. 5a-5f: Sector-specific guidance (comments by Tatiana Falcão)
Documentgegevens:
Datum 14-08-2026
- Datum
14-08-2026
- Bronauteur
European Commission
- Bronvindplaats
no. CBAM20260814/5
- JCDI
JCDI:BSD128545:1
- Vakgebied(en)
Milieubelastingen / CO2-heffing
Europees belastingrecht / Algemeen
- Wetingang
Regulation (EU) 2023/956 (CBAM)
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The European Commission has published Guidance documents No. 5a-5f 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 provides sector-specific guidance for cement, hydrogen, fertilisers, iron and steel, aluminium, and electricity. It identifies the CBAM goods covered, describes the relevant production routes and system boundaries, and explains how embedded emissions ... Verder lezen? Log in om dit document te bekijken.