← All measuresMeasures / CBAM extension
Requirement · CALC-01Count the embedded emissions of Annex VIII input materials (precursors) when determining the embedded emissions of the goods.
Operators and authorised CBAM declarants calculating embedded emissions must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(6)(a), inserting Art. 7(2a) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: applies from 1 January 2028 per Art. 2. as of 2026-08-14
- It names 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by accredited third party, annual. as of 2026-08-14
The rule
New — no predecessor
Trigger
production of CBAM goods using input materials listed in the new Annex VIII
Obligation
Count the embedded emissions of Annex VIII input materials (precursors) when determining the embedded emissions of the goods.
Who is affected
Addressee
Operators and authorised CBAM declarants calculating embedded emissions
Class
Businesses
Sectors
Names Steel, Aluminium and metals
Applies
applies from 1 January 2028 per Art. 2
Burden drivers
D4 · D2 — 2 of 7 marks fire on this provision.
Source text
Verbatim
‘2a. Embedded emissions in input materials (precursors) listed in Annex VIII shall be considered in the determination of embedded emissions in goods.
View source →