Demonstrate that the generating installation is directly connected to the Union transmission system, or that no physical network congestion existed at the time of export, in order to claim actual emissions for imported electricity.
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)(b) deleting point (b) 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
Prior rule vs new rule
authorised CBAM declarant applying actual embedded emissions instead of default values for imported electricity
One of the cumulative criteria in Annex IV point 5 required the generating installation to be directly connected to the Union transmission system, or required a demonstration that no physical network congestion existed anywhere between the installation and the Union transmission system at the time of export.
claim to use actual embedded emissions for imported electricity
Demonstrate that the generating installation is directly connected to the Union transmission system, or that no physical network congestion existed at the time of export, in order to claim actual emissions for imported electricity.