Implementing Regulation (EU) 2025/2547

What this act does

It lays down the methods for calculating the emissions embedded in goods, whether they are determined on actual values or on default values.

Operators of an installation identify the production processes inside the system boundaries, which cover direct emissions, indirect emissions for goods not listed in Annex II to Regulation (EU) 2023/956, and the embedded emissions of any precursor (Articles 3 and 4).

It fixes the functional unit: tonnes of goods under the same CN code as the rule, the kWh for electricity, specific units for fertilisers, and the tonnes of clinker contained in the goods for CN codes 2523 10 00, 2523 21 00, 2523 29 00 and 2523 90 00 (Article 4(2) to (5)).

Operators design and implement a monitoring plan with at least the elements of Annex II point A.5 (Article 5(5)). The monitoring plan is submitted in English (Article 5(6)). Direct and, where relevant, indirect emissions are then attributed to goods under Annex III (Article 6).

Where embedded emissions are calculated on actual emissions, operators prepare the operator's emissions report "and a summary thereof", containing at least the information in the templates of Annex IV points 1.1 and 1.2. Where the embedded emissions of electricity are calculated on actual emissions, operators also prepare a declarant-specific addendum with the information in Annex IV point 1.1.1. The report, "its summary" and, if applicable, the addendum are transmitted to the verifier: through the CBAM registry where the operator is registered there, and by other means where it is not. The report is submitted in English (Article 10).

Where default values are used, they are the ones laid down in accordance with Annex IV to Regulation (EU) 2023/956. The authorised CBAM declarant may use alternative default values in accordance with points 4.2.2, 4.3 and 7 of Annex IV to that Regulation, where the conditions of Annex II point D.2.3 or D.4.4, or of Annex V, to this act are met (Articles 11 and 12).

For complex goods it sets the default reporting period of precursors (Article 13). Precursors under one CN code received from another installation and produced during different reporting periods are taken at their weighted average; precursors under one CN code received from several installations are taken at their weighted average by default, unless operators give the verifier sufficient evidence that a production process used only precursors from a single installation or from a subset of installations (Article 14). Actual values for the installation may be combined with default values for one or more precursors (Article 15).

The Commission reviews the default values by December 2027 at the latest (Article 11(5)).

How it is organised

Where we use it

Pages on this site that rest on this act.

• Why a precursor figure is usually not usable →When actual data for a bought precursor may be used: Annex II point A.1(4) and Annex IV point 1.1.
• Ask your supplier for the right thing the first time →What the Annex IV template carries, and how precursor emissions travel under Article 14.
• The five conditions for actual emissions on imported electricity →The evidence an operator gives the verifier under Article 8 and Annex II point D.2.4.
• What imported electricity costs →The emission factor order and Equation 35 of Annex II point D.
• Fertilisers sector guide →The functional unit for fertilisers, both limbs of Article 4(4).