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CBAM and calculation of embedded emissions: how to do it
The regulation draft about the management of the CBAM reporting obligations, lays down that the reporting declarant , for the calculation of embedded emissions, has to followo up one of the two methods: a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors from laboratory analyses or standard values; (b) determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow. The tasks of the reporting declarant are part of the trade compliance on which relies the reliability of the AEO companies.
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CBAM obligations for reporting declarant
The reporting declarant-for CBAM purposes- has to provide the following data: the quantity of the goods imported; the type of goods as identified by their CN code; country of origin; firm where the goods where manufactured; UN/LOCODE; Company name of manufacturer; Geografical coordinates Emission source; technology used for the production of the goods; the specific embedded direct emissions of the goods; For electricity as imported goods, the reporting declarant shall report the following information: the emission factor used for electricity; the data source or method used for determining the emission factor of electricity; For steel goods it is required the identification number of the specific steel mill where a particular…
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CBAM the definitions
On 17 August 2023 the EU Commission published the regulation draft C(2023) 5512 final “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…”. It gives the following definitions: ‘reporting declarant’ means any of the following persons: (a) the importer who lodges a customs declaration; (b) the person, holding an authorisation to lodge a customs declaration; (c) the indirect customs representative. “rebate’ means any amount that reduces the amount due or paid by a person liable for the payment of a carbon price.