Hold a power purchase agreement directly with the third-country electricity producer, with no intermediary in the chain, in order to claim actual emissions.
Importers and authorised CBAM declarants of electricity claiming actual 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 (6)(a) replacing point (a) of point 5 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
The rule
claim to use actual embedded emissions for imported electricity
Hold a power purchase agreement directly with the third-country electricity producer, with no intermediary in the chain, in order to claim actual emissions.
Who is affected
Burden drivers
Source text
‘(a) the amount of electricity for which the use of actual embedded emissions is claimed is covered by a power purchase agreement between the importer or authorised CBAM declarant and a producer of electricity located in a third country. Power purchase agreements involving intermediaries shall also be allowed, as long as a verifiable contractual relationship between the producer of electricity, the intermediaries, and the importer, or CBAM declarant, can be demonstrated, in relation to the electricity for which the use of actual emissions is claimed;
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