For iron and steel, aluminium and combined metal goods, derive the precursor mass from the content of input goods in the finished product rather than from a directly measured mass.
Operators of installations producing iron and steel, aluminium and combined metal goods 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(22); Annex II, point (2) replacing point 3 of Annex IV 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
calculation of embedded emissions for goods in the Iron and Steel, Aluminium or Combined Metal Goods sections of Annex I
For iron and steel, aluminium and combined metal goods, derive the precursor mass from the content of input goods in the finished product rather than from a directly measured mass.
Who is affected
Burden drivers
Source text
However, for goods listed in sections ‘Iron and Steel’, ‘Aluminium’ and ‘Combined Metal Goods’ of Annex I, Mi is a function of the content of goods used as input materials (precursors) in the manufacturing of the good.
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