Use, as the emission factor for electricity, the weighted average CO2 intensity of all electricity produced in the geographic area, in place of a factor representing the emission intensity of the electricity consumed in producing the goods.
Importers and authorised CBAM declarants of electricity and of goods carrying embedded indirect 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(22); Annex II, point (1) replacing point (e) of point 1 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 2026 per Art. 2 (points 1 and 6 of Annex II). as of 2026-08-14
- It names one industry by name: Power. as of 2026-08-14
- Compliance is checked by accredited third party, annual. as of 2026-08-14
Prior rule vs new rule
determination of default values for imported electricity
The prior Annex IV point 1(e) defined the emission factor for electricity as 'the default value, expressed in CO2e, representing the emission intensity of electricity consumed in production of goods'.
determination of default values for imported electricity or for embedded indirect emissions
Use, as the emission factor for electricity, the weighted average CO2 intensity of all electricity produced in the geographic area, in place of a factor representing the emission intensity of the electricity consumed in producing the goods.
Who is affected
Burden drivers
Source text
‘(e) ‘emission factor for electricity’ means the weighted average of the CO2 intensity of the electricity produced within a geographic area;
View source →