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• Download notice • Save to My items • Create an email alert • Create an RSS alert Table of contents Hide table of contents All consolidated versions Hide consolidated versions • 31/10/2024 • 15/09/2023 • Legal act Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 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 (Text with EEA relevance) Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 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 (Text with EEA relevance) Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023 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 (Text with EEA relevance) C/2023/5512 OJ L 228, 15.9.2023, pp.

f the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance) C/2023/5512 OJ L 228, 15.9.2023, pp. 94–195 (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV) [image] In force: This act has been changed. Current consolidated

version: 31/10/2024 ELI: http://data.europa.eu/eli/reg_impl/2023/1773/oj Expand all Collapse all Languages, formats and link to OJ Language • BG • ES • CS • DA • DE • ET • EL • EN • FR • GA • HR • IT • LV • LT • HU • MT • NL • PL • PT • RO • SK • SL • FI • SV HTML EN Toggle Dropdown • BG • ES • CS

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Language 1 English (en) Bulgarian (bg) Spanish (es) Czech (cs) Danish (da) German (de) Estonian (et) Greek (el) English (en) French (fr) Irish (ga) Croatian (hr) Italian (it) Latvian (lv) Lithuanian (lt) Hungarian (hu) Maltese (mt) Dutch (nl) Polish (pl) Portuguese (pt) Romanian (ro) Slovak (sk) Slovenian (sl) Finnish (fi) Swedish (sv) Language 2 Please choose Bulgarian (bg) Spanish (es) Czech (cs) Danish (da) German (de) Estonian (et) Greek (el) English (en) French (fr) Irish (ga) Croatian (hr) Italian (it) Latvian (lv) Lithuanian (lt) Hungarian (hu) Maltese (mt) Dutch (nl) Polish (pl) Portuguese (pt) Romanian (ro) Slovak (sk) Slovenian (sl) Finnish (fi) Swedish (sv) Language 3 Please choose Bulgarian (bg) Spanish (es) Czech (cs) Danish (da) German (de) Estonian (et) Greek (el) English (en) French (fr) Irish (ga) Croatian (hr) Italian (it) Latvian (lv) Lithuanian (lt) Hungarian (hu) Maltese (mt) Dutch (nl) Polish (pl) Portuguese (pt) Romanian (ro) Slovak (sk) Slovenian (sl) Finnish (fi) Swedish (sv) Text 15.9.2023 EN Official Journal of the European Union L 228/94 COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773 of 17 August 2023 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

on 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 (Text with EEA relevance) THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (1), and in particular Article 35(7) thereof, Whereas: (1) Regulation (EU) 2023/956 lays down reporting obligations for the purposes of carbon border adjustment mechanism during the transitional period from 1 October 2023 until 31 December 2025. (2) During the transitional period, importers or indirect customs representatives are to report on the quantity of imported goods, direct and indirect emissions embedded in them, and any carbon price due for those emissions, including carbon prices due for emissions embedded in relevant precursor materials. (3) The first report should be submitted by 31 January 2024 in respect of goods imported during the fourth quarter of 2023. The last report should be submitted by 31 January 2026 in respect of goods imported during the fourth quarter of 2025. (4) The Commission is to adopt implementing rules for those reporting requirements. (5) The reporting requirements should be limited to what is necessary to minimise the burden on importers in the transitional period and facilitate the smooth roll-out of the CBAM declaration requirements after the transitional period.

be limited to what is necessary to minimise the burden on importers in the transitional period and facilitate the smooth roll-out of the CBAM declaration requirements after the transitional period.

(6) In line with Annex IV to Regulation (EU) 2023/956, the detailed rules for calculating embedded emissions of imported goods should be based on the methodology applicable under the Emission Trading Scheme for installations located in the EU, as notably specified in Commission Implementing Regulation (EU) 2018/2066 (2). The principles for determining the embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956 should aim at identifying the relevant production processes for goods categories, and to monitor the direct and indirect emissions of those production processes. Reporting during the transitional period should also take into account existing norms and procedures of relevant Union legislation. As regards the production of hydrogen and its derivatives, the reporting should take into account Directive (EU) 2018/2001 of the European Parliament and of the Council (3). (7) The system boundaries of production processes, including emissions data at installation level, attributed emissions of production processes and embedded emissions of goods should be used for determining data to be provided for the purpose of fulfilling the reporting obligations. For those obligations, the importers and indirect customs representatives should ensure the availability of information needed from the operators of installations.

lfilling the reporting obligations. For those obligations, the importers and indirect customs representatives should ensure the availability of information needed from the operators of installations. That information should be received in a timely manner for the importers and indirect customs representatives to fulfil their reporting obligations. That information should include standard emission factors to use for calculating direct embedded emissions, notably fuel emission factors and process emission factors and reference efficiency factors for electricity and heat production.

(8) Since the beginning of the reporting period starts on 1 October 2023, importers and indirect customs representatives have limited time available to ensure compliance with the reporting obligations. Synergies can be obtained with the monitoring and reporting systems already used by third country operators. A temporary derogation to the calculation methods for reporting embedded emissions should therefore be allowed for a limited period, until end of 2024.

ystems already used by third country operators. A temporary derogation to the calculation methods for reporting embedded emissions should therefore be allowed for a limited period, until end of 2024. That flexibility should apply when the operator in a third country is subject to a mandatory monitoring and reporting system associated to a carbon pricing scheme, or to other mandatory monitoring and reporting schemes, or when the operator is monitoring the emissions of the installation, including for an emissions reduction project. (9) For a limited period, until 31 July 2024, reporting declarants that would not be able to obtain all the information from third country operators to determine the actual embedded emissions of the imported goods in accordance with the methodology set in Annex III to this Regulation should be able to use and refer to an alternative method for determining the direct embedded emissions. (10) The reporting obligations should also afford some flexibility for the determination of the production steps in installations that do not account for a significant part of the embedded direct emissions of the imported goods. Such would be typically the case for the final production steps of steel or aluminium downstream products. In that case, a derogation from the required reporting obligations should be provided and estimated values may be reported for the production steps in installations whose contribution to direct emissions do not exceed 20 % of the total embedded emissions of the imported goods.

rovided and estimated values may be reported for the production steps in installations whose contribution to direct emissions do not exceed 20 % of the total embedded emissions of the imported goods. That threshold should ensure sufficient flexibility for small operators in third countries.

(11) One of the objectives of the transitional period is to collect data for the purpose of further specifying, in the implementing act pursuant to Article 7(7) of Regulation (EU) 2023/956, the methodology for calculating embedded indirect emissions after that period. In that context, the reporting of indirect emissions during the transitional period should be open and designed to allow to select the most appropriate value among those listed in Section 4.3 in Annex IV to Regulation (EU) 2023/956. Reporting of indirect emissions should however not include reporting based on the average emission factor of the Union grid as that value is already known by the Commission. (12) Data collected during the transitional period should provide the basis for the reports that the Commission is to present in accordance with Article 30(2) and (3) of Regulation (EU) 2023/956. Data collected during the transitional period should also help define a unique monitoring, reporting and verification methodology after the transitional period. The assessment of data collected should in particular be used for the Commission’s work in view of adjusting the methodology applicable after the transitional period.

after the transitional period. The assessment of data collected should in particular be used for the Commission’s work in view of adjusting the methodology applicable after the transitional period.

(13) The indicative range of penalties that are to be imposed on a reporting declarant who has failed to respect the reporting obligations should be based on the default values made available and published by the Commission for the transitional period for the embedded emissions that were not reported. The indicative maximum range should be coherent with the penalty pursuant to Article 16(3) and (4) of Directive 2003/87/EC of the European Parliament and of the Council (4), while also taking into account that the obligation in the transitional period is limited to data reporting. The criteria to be used by competent authorities for determining the actual amount of the penalty should be based on the gravity and duration of the failure to report. The Commission should monitor the CBAM reports in order to provide for an indicative assessment of the information needed by the competent authorities and to ensure coherency of the penalties to be applied. (14) In order to ensure the efficient implementation of reporting obligations, an electronic database, the CBAM Transitional Registry, should be established by the Commission to collect the information reported during the transitional period.

mentation of reporting obligations, an electronic database, the CBAM Transitional Registry, should be established by the Commission to collect the information reported during the transitional period. The CBAM Transitional Registry should be the basis for the establishment of the CBAM Registry pursuant to Article 14 of Regulation (EU) 2023/956. (15) The CBAM Transitional Registry should become the system for the filing and management of the CBAM reports for reporting declarants, including checks, indicative assessments, and review procedures. To ensure an accurate assessment of the reporting obligations, the CBAM Transitional Registry should be interoperable with existing customs systems.

(16) In order to ensure an effective and uniform reporting system, technical arrangements for the functioning of the CBAM Transitional Registry should be laid down, such as arrangements for the development, testing and deployment as well as for the maintenance and potential modifications of the electronic systems, data protection, updating of data, limitation of data processing, systems ownership, and security.

and deployment as well as for the maintenance and potential modifications of the electronic systems, data protection, updating of data, limitation of data processing, systems ownership, and security. These arrangements should be compatible with the principle of data protection by design and by default under Article 27 of Regulation (EU) 2018/1725 of the European Parliament and of the Council (5) and Article 25 of Regulation (EU) 2016/679 of the European Parliament and of the Council (6), as well as with security of processing under Article 33 of Regulation (EU) 2018/1725 and Article 32 of Regulation (EU) 2016/679. (17) In order to ensure the continuity of data reporting at all times, it is important to provide for alternative solutions to be implemented in the event of a temporary failure of the electronic systems for data reporting. To that effect, the Commission should work on a CBAM business continuity plan. (18) In order to secure access to the CBAM Transitional Registry, the Uniform User Management and Digital Signature (UUM&DS) system, as referred to in Article 16 of Commission Implementing Regulation (EU) 2023/1070 (7), should be used for managing, the authentication, and access verification process for reporting declarants.

tem, as referred to in Article 16 of Commission Implementing Regulation (EU) 2023/1070 (7), should be used for managing, the authentication, and access verification process for reporting declarants.

(19) For the purpose of identifying the reporting declarants and establishing a list of the reporting declarants with their Economic Operator Registration and Identification (EORI) numbers, the CBAM Transitional Registry should be interoperable with the Economic Operator Registration and Identification system, as referred to in Article 30 of Implementing Regulation (EU) 2023/1070. (20) For checking and reporting purposes, the national systems should provide the required information on goods listed in Annex I to Regulation (EU) 2023/956, as referred in Commission Implementing Decision (EU) 2019/2151 (8). (21) Identifying imported goods by means of their classification in the Combined Nomenclature (‘CN’) set out in Council Regulation (EEC) No 2658/87 (9) and the storage provisions set out in Implementing Regulation (EU) 2023/1070 should be used for providing information on imported goods listed in Annex I to Regulation (EU) 2023/956.

No 2658/87 (9) and the storage provisions set out in Implementing Regulation (EU) 2023/1070 should be used for providing information on imported goods listed in Annex I to Regulation (EU) 2023/956.

(22) This Regulation respects the fundamental rights and observes the principles recognised by the Charter of Fundamental Rights of the European Union, and notably the right to protection of personal data. The personal data of economic operators and other persons processed by the electronic systems should be restricted to the dataset set out in Annex I to this Regulation. Where it is necessary, for the purposes of the Implementing Regulation, to process personal data, this should be carried out in accordance with Union law on the protection of personal data. In that regard, any processing of personal data by Member States’ authorities should be subject to Regulation (EU) 2016/679 and national requirements on the protection of natural persons with regard to the processing of personal data. Any processing of personal data by the Commission should be subject to Regulation (EU) 2018/1725. Personal data should be kept in a form which permits the identification of data subjects for no longer than necessary for the purposes for which personal data are processed.

egulation (EU) 2018/1725. Personal data should be kept in a form which permits the identification of data subjects for no longer than necessary for the purposes for which personal data are processed. In this regard, the data retention period for the CBAM Transitional Registry shall be limited to 5 years from the reception of the CBAM report. (23) The European Data Protection Supervisor was consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 and delivered an opinion on 28 July 2023. (24) As the first reporting period starts on 1 October 2023, this Regulation should enter into force as a matter of urgency. (25) The measures provided for in this Regulation are in accordance with the opinion of the CBAM Committee, HAS ADOPTED THIS REGULATION: CHAPTER I

SUBJECT MATTER AND DEFINITIONS Article 1 Subject matter This Regulation lays down rules for reporting obligations laid down in Article 35 of Regulation (EU) 2023/956 in respect of goods listed in Annex I to that Regulation imported into the customs territory of the Union during the transitional period from 1 October 2023 to 31 December 2025 (‘transitional period’). Article 2 Definitions For the purposes of this Regulation, the following definitions apply:

the Union during the transitional period from 1 October 2023 to 31 December 2025 (‘transitional period’). Article 2 Definitions For the purposes of this Regulation, the following definitions apply:

(1) ‘reporting declarant’ means any of the following persons: (a) the importer who lodges a customs declaration for release for free circulation of goods in its own name and on its own behalf; (b) the person, holding an authorisation to lodge a customs declaration referred to in Article 182(1) of Regulation (EU) No 952/2013 of the European Parliament and of the Council (10), who declares the importation of goods; (c) the indirect customs representative, where the customs declaration is lodged by the indirect customs representative appointed in accordance with Article 18 of Regulation (EU) No 952/2013, when the importer is established outside the Union or where the indirect customs representative has agreed to the reporting obligations in accordance with Article 32 of Regulation (EU) 2023/956; (2) ‘rebate’ means any amount that reduces the amount due or paid by a person liable for the payment of a carbon price, before its payment or after, in a monetary form or in any other form. CHAPTER II RIGHTS AND OBLIGATIONS OF REPORTING DECLARANTS RELATED TO REPORTING Article 3 Reporting obligations of reporting declarants

its payment or after, in a monetary form or in any other form. CHAPTER II RIGHTS AND OBLIGATIONS OF REPORTING DECLARANTS RELATED TO REPORTING Article 3 Reporting obligations of reporting declarants

1. Each reporting declarant shall provide, based on the data, that the operator may communicate, as provided in Annex III to this Regulation, the following information regarding goods listed in Annex I to Regulation (EU) 2023/956 imported during the quarter to which the CBAM report relates: (a) the quantity of the goods imported, expressed in megawatt hours for electricity and in tonnes for other goods; (b) the type of goods as identified by their CN code. 2. Each reporting declarant shall provide the following information regarding the embedded emissions of the goods listed in Annex I to Regulation (EU) 2023/956, as listed in Annex I to this Regulation, in the CBAM reports: (a) the country of origin of the imported goods; (b) the installation where the goods were produced, identified by the following data: (1) the applicable United Nations Code for Trade and Transport Location (UN/LOCODE) of the location; (2) the company name of the installation, the address of the installation and its English transcript; (3) geographical coordinates of the main emission source of the installation;

) of the location; (2) the company name of the installation, the address of the installation and its English transcript; (3) geographical coordinates of the main emission source of the installation;

(c) the production routes used, defined in Section 3 of Annex II to this Regulation, which shall reflect the technology used for the production of the goods, and information on specific parameters qualifying the indicated production route chosen as defined in Section 2 of Annex IV, for determining the embedded direct emissions; (d) the specific embedded direct emissions of the goods, which shall be determined by converting the attributed direct emissions of the production processes into emissions specific of the goods expressed as CO2e per tonne in accordance with Sections F and G of Annex III to this Regulation; (e) the reporting requirements that have an effect on the embedded emissions of the goods as referred to in Section 2 of Annex IV to this Regulation; (f) for electricity as imported goods, the reporting declarant shall report the following information: (1) the emission factor used for electricity, expressed as tonne CO2e per MWh (megawatt hour) as determined in accordance with Section D of Annex III to this Regulation; (2) the data source or method used for determining the emission factor of electricity as determined in accordance with Section D of Annex III to this Regulation; (g) for steel goods, the identification number of the specific steel mill where a particular batch of raw materials was produced, where known.

ordance with Section D of Annex III to this Regulation; (g) for steel goods, the identification number of the specific steel mill where a particular batch of raw materials was produced, where known.

3. For specific embedded indirect emissions, each reporting declarant shall report the following information, as listed in Annex I to this Regulation, in the CBAM reports: (a) electricity consumption, expressed in megawatt hours, of the production process per tonne of goods produced; (b) specify whether the declarant reports actual emissions or default values made available and published by the Commission for the transitional period in accordance with Section D of Annex III to this Regulation; (c) the corresponding emissions factor of the electricity consumed; (d) the amount of specific embedded indirect emissions, which shall be determined by converting the attributed embedded indirect emissions of the production processes into indirect emissions specific of the goods expressed as CO2e per tonne in accordance with Sections F and G of Annex III to this Regulation. 4. Where the rules for determining data are different from the ones indicated in Annex III to this Regulation, the reporting declarant shall provide additional information and description on the methodological basis of the rules used to determine the embedded emissions.

icated in Annex III to this Regulation, the reporting declarant shall provide additional information and description on the methodological basis of the rules used to determine the embedded emissions. The rules described shall lead to similar coverage and accuracy of emissions data, including systems boundaries, production processes monitored, emission factors and other methods employed for the calculations and reporting. 5. For the purposes of reporting, the reporting declarant may request that the operator uses an electronic template provided by the Commission and provide the content of the communication in Sections 1 and 2 of Annex IV.

Article 4 Calculation of embedded emissions 1. For the purpose of Article 3(2), the specific embedded emissions of goods produced in an installation shall be determined using one of the following methods, which are based on the choice of monitoring methodology determined in accordance with point B.2 of Annex III to this Regulation, consisting of either: (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. 2. By way of derogation from paragraph 1, until 31 December 2024, the specific embedded emissions of goods produced in an installation may be determined using one of the following

he flue gas flow. 2. By way of derogation from paragraph 1, until 31 December 2024, the specific embedded emissions of goods produced in an installation may be determined using one of the following monitoring and reporting methods, if they lead to similar coverage and accuracy of emissions data compared to the methods listed in that paragraph: (a) a carbon pricing scheme where the installation is located; or (b) a compulsory emission monitoring scheme where the installation is located; or (c) an emission monitoring scheme at the installation which can include verification by an accredited verifier.

3. By way of derogation from paragraphs 1 and 2, until 31 July 2024 for each import of goods for which the reporting declarant does not have all the information listed in Article 3(2) and (3), the reporting declarant may use other methods for determining the emissions, including default values made available and published by the Commission for the transitional period or any other default values as specified in Annex III.

other methods for determining the emissions, including default values made available and published by the Commission for the transitional period or any other default values as specified in Annex III. In such cases, the reporting declarant shall indicate and reference in the CBAM reports the methodology followed for establishing such values. Article 5 Use of estimated values By way of derogation from Article 4, up to 20 % of the total embedded emissions of complex goods may be based on estimations made available by the operators of the installations. Article 6 Data collection and reporting regarding inward processing 1. For goods placed under inward processing and subsequently released for free circulation either as the same goods or as processed products, the reporting declarant shall submit in the CBAM reports, for the quarter following the quarter where the discharge from customs procedure occurred in accordance with Article 257 of Regulation (EU) No 952/2013, the following information: (a) the quantities of goods listed in Annex I to Regulation (EU) 2023/956 that have been released for free circulation following inward processing during that period; (b) embedded emissions corresponding to those quantities of goods referred to in point (a) that have been released for free circulation following inward processing during that period;

g that period; (b) embedded emissions corresponding to those quantities of goods referred to in point (a) that have been released for free circulation following inward processing during that period;

(c) the country of origin of the goods referred to in point (a), where known; (d) the installations where the goods referred to in point (a) were produced, where known; (e) the quantities of goods listed in Annex I to Regulation (EU) 2023/956 placed under inward processing that resulted in processed products that have been released for free circulation during that period; (f) embedded emissions corresponding to the goods that have been used to produce the quantities of processed products referred to in point (e); (g) in case of waiver for the bill of discharge granted by customs in accordance with Article 175 of Commission Delegated Regulation (EU) 2015/2446 (11) the reporting declarant shall submit the waiver. 2. The reporting and calculation of the embedded emissions referred to in paragraph 1 points (b) and (f) shall be done in accordance with Articles 3, 4 and 5. 3. By way of derogation from paragraph 2, when processed products or goods placed under the inward processing are released for free circulation in accordance with Article 170(1) of Delegated Regulation (EU) 2015/2446, the embedded emissions referred to in paragraph 1 points (b) and (f) shall be calculated on the basis of the weighted average embedded emissions of the totality of the goods of the same CBAM goods category as defined in Annex II to this Regulation placed under the inward processing procedure from

sis of the weighted average embedded emissions of the totality of the goods of the same CBAM goods category as defined in Annex II to this Regulation placed under the inward processing procedure from 1 October 2023.

The embedded emissions referred to in the first subparagraph shall be calculated as follows: (a) the embedded emissions of paragraph 2, point (b), shall be the total embedded emissions of the goods placed under inward processing that are imported; and (b) the embedded emissions of paragraph 2, point (f), shall be the total embedded emissions of the goods placed under inward processing that were used in one or more processing operations multiplied by the percentage quantities of the processed products obtained therefrom that are imported. Article 7 Reporting of information regarding the carbon price due 1. Where applicable, the reporting declarant shall provide in the CBAM reports the following information regarding the carbon price due in a country of origin for the embedded emissions: (a) the type of product indicated by CN code; (b) the type of carbon price; (c) the country, where a carbon price is due; (d) form of rebate or any other form of compensation available in that country that would have resulted in a reduction of that carbon price;

rbon price; (c) the country, where a carbon price is due; (d) form of rebate or any other form of compensation available in that country that would have resulted in a reduction of that carbon price;

(e) the amount of the carbon price due, a description of the carbon pricing instrument and possible compensation mechanisms; (f) indication of the provision of the legal act providing for the carbon price, rebate, or other forms of relevant compensation, including a copy of the legal act; (g) the quantity of embedded direct or indirect emissions covered; (h) the quantity of embedded emissions covered by any rebate or other form of compensation, including free allocations, if applicable. 2. The monetary amounts referred to in paragraph 1 point (e), will be converted into euro based on the average exchange rates of the year preceding to the year when the report is due. The yearly average exchange rates shall be based on quotations published by the European Central Bank. For currencies for which a quotation is not published by the European Central Bank, the yearly average exchange rates shall be based on publicly available information about the effective exchange rates.

currencies for which a quotation is not published by the European Central Bank, the yearly average exchange rates shall be based on publicly available information about the effective exchange rates. The yearly average exchange rates shall be provided by the Commission in the CBAM Transitional Registry. Article 8 Submission of CBAM reports 1. For each quarter from 1 October 2023 until 31 December 2025 the reporting declarant shall submit the CBAM reports to the CBAM Transitional Registry no later than one month after the end of that quarter. 2. In the CBAM Transitional Registry the reporting declarant shall provide information and indicate, whether:

(a) the CBAM report is submitted by an importer in its own name and on its own behalf; (b) the CBAM report is submitted by an indirect customs representative on behalf of an importer. 3. Where an indirect customs representative does not agree to carry out reporting obligations of the importer under this Regulation, the indirect customs representative shall notify the importer of the obligation to comply with this Regulation.

oes not agree to carry out reporting obligations of the importer under this Regulation, the indirect customs representative shall notify the importer of the obligation to comply with this Regulation. The notification shall include the information referred to in Article 33(1) of Regulation (EU) 2023/956. 4. The CBAM reports shall include the information in Annex I to this Regulation. 5. The CBAM report, once submitted in the CBAM Transitional Registry, shall be allocated a unique Report ID. Article 9 Modification and correction of CBAM reports 1. A reporting declarant may modify a submitted CBAM report until two months after the end of the relevant reporting quarter. 2. By way of derogation from paragraph 1, a reporting declarant may modify the CBAM reports for the first two reporting periods until the submission deadline for the third CBAM report. 3. Upon a justified request of the reporting declarant, the competent authority shall assess that request and where appropriate shall allow the reporting declarant to resubmit a CBAM report or to correct it after the deadline referred to in paragraphs 1 and 2 and within one year after the end of the relevant reporting quarter. The resubmission of the corrected CBAM report or the correction, as applicable, shall be made no later than a month following the approval by the competent authority.

the relevant reporting quarter. The resubmission of the corrected CBAM report or the correction, as applicable, shall be made no later than a month following the approval by the competent authority.

4. The competent authorities shall motivate the refusal of the request provided in paragraph 3 and inform the reporting declarant on the rights to appeal. 5. A CBAM report pending a dispute may not be modified. It can be replaced to take into account the outcome of that dispute. CHAPTER III ADMINISTRATION REGARDING CBAM REPORTING Article 10 CBAM Transitional Registry 1. The CBAM Transitional Registry shall be a standardised and secure electronic database containing common data elements for reporting during the transitional period, and for providing access, case handling and confidentiality. 2. The CBAM Transitional Registry shall enable communication, checks and information exchange between the Commission, the competent authorities, customs authorities, and reporting declarants in accordance with Chapter V. Article 11 Checks of CBAM reports and use of information by the Commission 1. The Commission may check CBAM reports to assess compliance with the reporting obligations of reporting declarants within the transitional period and until three months after the last CBAM report should have been submitted. 2. The Commission shall use the CBAM Transitional Registry, and the information contained in that Registry to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956. Article 12 Indicative assessment by the Commission

itional Registry, and the information contained in that Registry to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956. Article 12 Indicative assessment by the Commission

1. For indicative purposes, the Commission shall communicate to the Member States a list of reporting declarants established in the Member State for which the Commission has reasons to believe they have failed to comply with the obligation to submit a CBAM report. 2. Where the Commission considers that a CBAM report does not contain all the information required in Articles 3 to 7 or considers a report incomplete or incorrect in accordance with Article 13, the Commission shall communicate the indicative assessment regarding that CBAM report to the competent authority in the Member State where the reporting declarant is established. Article 13 Incomplete or incorrect CBAM reports 1. A CBAM report shall be considered incomplete where the reporting declarant has failed to report in accordance with Annex I to this Regulation. 2. A CBAM report shall be considered incorrect in any of the following cases: (a) the data or information in the submitted report do not comply with the requirements laid down in Articles 3 to 7 and Annex III to this Regulation; (b) the reporting declarant has submitted wrongful data and information; (c) where the reporting declarant does not provide an adequate justification for the use of reporting rules other than those listed in Annex III to this Regulation. Article 14 Assessment of CBAM reports and use of information by the

does not provide an adequate justification for the use of reporting rules other than those listed in Annex III to this Regulation. Article 14 Assessment of CBAM reports and use of information by the

competent authorities 1. The competent authority of the Member State of establishment of the reporting declarant shall initiate the review and assess the data, information, list of reporting declarants communicated by the Commission and indicative assessment as referred to in Article 12 within three months from the communication of that list or indicative assessment. 2. The competent authorities shall use the CBAM Transitional Registry, and the information contained in that Registry, to perform the tasks laid down in this Regulation and Regulation (EU) 2023/956. 3. Within the transitional period or thereafter, the competent authorities may initiate the correction procedure regarding any of the following: (a) incomplete or incorrect CBAM reports; (b) failure to submit a CBAM report. 4. Where the competent authority initiates the correction procedure, the reporting declarant shall be notified that the report is under review, and that additional information is required. The request for additional information by the competent authority shall include the information required in Articles 3 to 7.

t the report is under review, and that additional information is required. The request for additional information by the competent authority shall include the information required in Articles 3 to 7. The reporting declarant shall submit the additional information through the CBAM Transitional Registry. 5. The competent authority, or any other authority appointed by the competent authroity, shall grant the authorisation to access the CBAM Transitional Registry and manage the registration at national level taking into consideration the EORI number in accordance with the technical arrangement set out in Article 20. Article 15

Confidentiality 1. All decisions of the competent authorities and information acquired by the competent authority in the course of performing its duty related to reporting under this Regulation, which is confidential, or which is provided on a confidential basis shall be covered by the obligation of professional secrecy. Such information shall not be disclosed by the competent authority without the express permission of the person or authority that provided it. By way of derogation from the first subparagraph, such information may be disclosed without permission where this Regulation provides for it and where the competent authority is obliged or authorised to disclose it by virtue of Union or national law. 2. Competent authorities may communicate confidential information referred to in paragraph 1 to customs authorities of the Union. 3. Any disclosure or communication of information as referred to

2. Competent authorities may communicate confidential information referred to in paragraph 1 to customs authorities of the Union. 3. Any disclosure or communication of information as referred to in paragraphs 1 and 2 shall be made in compliance with applicable data protection provisions. CHAPTER IV ENFORCEMENT Article 16 Penalties 1. Member States shall apply penalties in the following cases: (a) where the reporting declarant has not taken the necessary steps to comply with the obligation to submit a CBAM report; or

(b) where the CBAM report is incorrect or incomplete in accordance with Article 13, and the reporting declarant has not taken the necessary steps to correct the CBAM report where the competent authority initiated the correction procedure in accordance with Article 14(4). 2. The amount of the penalty shall be between EUR 10 and EUR 50 per tonne of unreported emissions. The penalty shall increase in accordance with the European index of consumer prices. 3. When determining the actual amount of a penalty, for the unreported emissions calculated on the basis of the default values made available and published by the Commission for the transitional period, the competent authorities shall consider the following factors: (a) the extent of unreported information; (b) the unreported quantities of imported goods and the unreported emissions relating to those goods; (c) the readiness of the reporting declarant to comply with requests for information or to correct the CBAM report; (d) the intentional or negligent behaviour of the reporting declarant;

those goods; (c) the readiness of the reporting declarant to comply with requests for information or to correct the CBAM report; (d) the intentional or negligent behaviour of the reporting declarant; (e) the past behaviour of the reporting declarant as regards compliance with the reporting obligations;

(f) the level of cooperation of the reporting declarant to bring the infringement to an end; (g) whether the reporting declarant has voluntarily taken measures to ensure that similar infringements cannot be committed in the future. 4. Higher penalties shall be applied when more than two incomplete or incorrect reports within the meaning of Article 13 have been submitted in a row or the duration of the failure to report exceeds 6 months. CHAPTER V TECHNICAL ELEMENTS REGARDING THE CBAM TRANSITIONAL REGISTRY SECTION 1 Introduction Article 17 Central system in scope 1. The CBAM Transitional Registry shall be interoperable with: (a) the Uniform User Management and Digital Signature (UUM&DS) system for the purposes of users registration and access management for the Commission, Member States, and reporting declarants, as referred to in Article 16 of Implementing Regulation (EU) 2023/1070;

stem for the purposes of users registration and access management for the Commission, Member States, and reporting declarants, as referred to in Article 16 of Implementing Regulation (EU) 2023/1070;

(b) the Economic Operator Registration and Identification (EORI) for the purpose of validating and retrieving the Economic Operator Identity Information, as referred to in Article 30 of Implementing Regulation (EU) 2023/1070, for the data laid out Annex V to this Regulation; (c) the Surveillance system for the purpose of retrieving information on Customs Imports Declarations for goods listed in Annex I to Regulation (EU) 2023/956 for checks of the CBAM reports and compliance, developed through the UCC Surveillance 3 (SURV3), as referred to in Article 99 of Implementing Regulation (EU) 2023/1070; (d) the TARIC System as referred to in Regulation (EEC) No 2658/87. 2. The CBAM Transitional Registry shall be interoperable with decentralised systems as developed or upgraded through the Implementing Decision (EU) 2019/2151, for the purpose of retrieving information on Customs Imports Declarations for goods listed in Annex I to Regulation (EU) 2023/956, as specified in Annex VI and Annex VII to this Regulation, and for checking the CBAM reports and ensuring compliance of the reporting declarants when that information is not available in the SURV3 system. Article 18 Contact points for the electronic systems The Commission and Member States shall designate contact points for each of the electronic systems referred to in Article 17 of this

SURV3 system. Article 18 Contact points for the electronic systems The Commission and Member States shall designate contact points for each of the electronic systems referred to in Article 17 of this Regulation, for the purposes of exchanging information to ensure a coordinated development, operation, and maintenance of those electronic systems. The Commission and Member States shall communicate the details of these contact points to each other and inform each other

immediately of any changes to those details. SECTION 2 CBAM Transitional Registry Article 19 Structure of the CBAM Transitional Registry The CBAM Transitional Registry shall consist of the following common components (‘common components’): (a) the CBAM Trader Portal (CBAM TP); (b) the CBAM Competent Authorities Portal (CBAM CAP) with two segregated spaces: (1) one for the National Competent Authorities (CBAM CAP/ N); and (2) another for the Commission (CBAM CAP/C); (c) the CBAM User Access Management; (d) the CBAM Registry Back End Services (CBAM BE); (e) the public CBAM page on the Europa website. Article 20 Terms of collaboration in the CBAM Transitional Registry

he CBAM User Access Management; (d) the CBAM Registry Back End Services (CBAM BE); (e) the public CBAM page on the Europa website. Article 20 Terms of collaboration in the CBAM Transitional Registry

1. The Commission shall propose the Terms of Collaboration, Service Level Agreement, and security Plan, for agreement with the competent authorities. The Commission shall operate the CBAM Transitional Registry in compliance with the terms agreed. 2. The CBAM Transitional Registry shall be used with respect to the CBAM reports and to the Import Declarations Records to which these reports relate. Article 21 The CBAM User Access Management 1. The authentication and access verification of the reporting declarant for the goods listed in Annex I to Regulation (EU) 2023/956, for the purposes of access to the components of the CBAM Registry shall be done using the UUM&DS system as referred to in Article 17(1), point (a). 2. The Commission shall provide the authentication services allowing the users of the CBAM Transitional Registry to securely access that Registry. 3. The Commission shall use UUM&DS to grant the authorisation to access the CBAM Transitional Registry to its staff and to provide the delegations to the competent authorities to issue their authorisations. 4. The competent authorities shall use UUM&DS to grant the authorisation to access the CBAM Transitional Registry to their staff and to the reporting declarants established in their Member State. 5. A competent authority may opt to use an identity and access

thorisation to access the CBAM Transitional Registry to their staff and to the reporting declarants established in their Member State. 5. A competent authority may opt to use an identity and access management system set up in their Member State pursuant to Article 26 of this Regulation (national Customs eIDAS system) to provide the necessary credentials to access the CBAM Transitional Registry. Article 22 CBAM Trader Portal

1. The CBAM Trader Portal shall be the unique entry point to the CBAM Transitional Registry for the reporting declarants. The portal shall be accessible from the internet. 2. The CBAM Trader Portal shall interoperate with the CBAM Registry Back End services. 3. The CBAM Trader Portal shall be used by the reporting declarant for: (a) the submission of the CBAM reports via a web interface or a System-to-System interface; and (b) receiving notifications related to their CBAM compliance obligations. 4. The CBAM Trader Portal shall offer facilities for the reporting declarants to store the information about third countries installations and embedded emissions for their later re-use. 5. The access to the CBAM Trader Portal shall be exclusively managed by the CBAM Access Management referred to in Article 26. Article 23 CBAM Competent Authorities Portal (CBAM CAP) for the CBAM National Competent Authorities (CBAM CAP/N) 1. The CBAM Competent Authorities Portal for the National Competent Authorities shall be the unique entry point to the CBAM Transitional Registry for the competent authorities.

orities (CBAM CAP/N) 1. The CBAM Competent Authorities Portal for the National Competent Authorities shall be the unique entry point to the CBAM Transitional Registry for the competent authorities. The portal shall be accessible from the internet. 2. The CBAM Competent Authorities Portal for the National Competent authorities shall interoperate with the CBAM Registry Back End services via the internal network of the Commission.

3. The CBAM Competent Authorities Portal for the National Competent Authorities shall be used by the competent authorities to carry out the tasks laid down in this Regulation and in Regulation (EU) 2023/956. 4. The access to the CBAM Competent Authorities Portal for the National Competent Authorities shall be exclusively managed by the CBAM Access Management referred to in Article 26. Article 24 CBAM Competent Authorities Portal (CBAM CAP) for the Commission (CBAM CAP/C) 1. The CBAM Competent Authorities Portal for the Commission shall be the unique entry point to the CBAM Transitional Registry for the Commission.

s Portal (CBAM CAP) for the Commission (CBAM CAP/C) 1. The CBAM Competent Authorities Portal for the Commission shall be the unique entry point to the CBAM Transitional Registry for the Commission. The portal shall be accessible on the Commission internal network and the internet. 2. The CBAM Competent Authorities Portal for the Commission shall interoperate with the CBAM Registry Back End services over the internal network of the Commission. 3. The CBAM Competent Authorities Portal for the Commission shall be used by the Commission to perform the tasks laid down in this Regulation and in Regulation (EU) 2023/956. 4. The access to the CBAM Competent Authorities Portal for the Commission shall be exclusively managed by the CBAM Access Management referred to in Article 26. Article 25 The CBAM Registry Back End Services (CBAM BE) 1. The CBAM Registry Back End Services shall serve all requests placed by: (a) the reporting declarants via the CBAM Trader Portal;

cle 26. Article 25 The CBAM Registry Back End Services (CBAM BE) 1. The CBAM Registry Back End Services shall serve all requests placed by: (a) the reporting declarants via the CBAM Trader Portal;

(b) the competent authorities via the CBAM Competent Authority Portal/N; (c) the Commission via the CBAM Competent Authority Portal/C. 2. The CBAM Registry Back End Services shall store centrally and manage all the information entrusted to the CBAM Transitional Registry. It shall guarantee their persistence, integrity, and coherence of that information. 3. The CBAM Registry Back End Services shall be managed by the Commission. 4. The access to the CBAM Registry Back End Services shall be exclusively managed by the CBAM Access Management referred to in Article 26. Article 26 Access management system The Commission shall set up the access management system to validate the access requests submitted by reporting declarants and other persons within the UUM&DS system as referred to in Article 17(1), point (a) by connecting the Member States’ identity and the EU identity and access management systems pursuant to Article 27. Article 27 Administration management system The Commission shall set up the administration management system to manage the authentication and authorisation, the identification data of reporting declarants and other persons for the purposes of allowing access to the electronic systems. Article 28

ent system to manage the authentication and authorisation, the identification data of reporting declarants and other persons for the purposes of allowing access to the electronic systems. Article 28

Member States’ identity and access management systems The Member States shall set up or use existing an identity and access management systems to ensure: (a) a secure registration and storage of identification data of reporting declarants and other persons; (b) a secure exchange of signed and encrypted identification data of reporting declarants and other persons. SECTION 3 Functioning of the electronic systems and training in the use thereof Article 29 Development, testing, deployment, and management of the electronic systems 1. The CBAM Transitional Registry common components shall be developed, tested, deployed, and managed by the Commission, and may be tested by the Member States. The competent authority of the Member State of establishment of the reporting declarant shall communicate the decisions on penalties with the respective outcome of that process to the Commission, by electronic systems developed at national level, linked to enforcement and penalties, or by other means. 2. The Commission shall design and maintain the common specifications of the interfaces with components of electronic systems developed at national level in close cooperation with the Member States. 3. Where appropriate, common technical specifications shall be defined by the Commission in close cooperation with, and subject to review by the Member States, with a view to deploying them in due

3. Where appropriate, common technical specifications shall be defined by the Commission in close cooperation with, and subject to review by the Member States, with a view to deploying them in due time. The Member States and, where appropriate, the Commission

shall engage in the development and deployment of the systems. The Commission and the Member States shall also collaborate with reporting declarants and other stakeholders. Article 30 Maintenance and changes to the electronic systems 1. The Commission shall perform the maintenance of the common components and the Member States shall perform the maintenance of their national components. 2. The Commission shall ensure uninterrupted operation of the electronic systems. 3. The Commission may change the common components of the electronic systems to correct malfunctions, to add new functionalities or to alter existing ones. 4. The Commission shall inform the Member States of changes and updates to the common components. 5. The Commission shall make the information on the changes and updates to the electronic systems set out in paragraphs 3 and 4 publicly available. Article 31 Temporary failure of the electronic systems 1. In the event of a temporary failure of the CBAM Transitional Registry, reporting declarants and other persons shall submit the information required to fulfil the required formalities by the means determined by the Commission, including by means other than electronic data-processing techniques. 2. The Commission shall inform Member States and reporting

l the required formalities by the means determined by the Commission, including by means other than electronic data-processing techniques. 2. The Commission shall inform Member States and reporting declarants about any unavailability of the electronic systems resulting from a temporary failure. 3. The Commission shall prepare a CBAM business continuity plan to be agreed between the Member States and the Commission. In

case of temporary failure of the CBAM Transitional Registry, the Commission shall evaluate the conditions to activate it. Article 32 Training support on the use and functioning of the common components The Commission shall support the Member States on the use and functioning of the common components of the electronic systems by providing the appropriate training material. SECTION 4 Data protection, data management and the ownership and security of the electronic systems Article 33 Personal data protection 1. The personal data registered in the CBAM Transitional Registry, and the components of electronic systems developed at national level shall be processed for the purposes of implementing the Regulation (EU) 2023/956 having regard to the specific objectives of those databases as set out in this Regulation. The purposes for which the personal data could be processed shall be the following: (a) authentication purposes and access management; (b) monitoring, checks and review of CBAM reports; (c) communication and notifications; (d) compliance and judicial proceedings;

be the following: (a) authentication purposes and access management; (b) monitoring, checks and review of CBAM reports; (c) communication and notifications; (d) compliance and judicial proceedings;

(e) functioning of the IT infrastructure, including interoperability with decentralised systems under this Regulation; (f) statistics and review of the functioning of Regulation (EU) 2023/956 and this Regulation. 2. The Member States’ national supervisory authorities in the field of personal data protection and the European Data Protection Supervisor shall cooperate, in accordance with Article 62 of Regulation (EU) 2018/1725, to ensure coordinated supervision of the processing of personal data registered in the CBAM Transitional Registry and the components of electronic systems developed at national level. 3. The provisions contained in this Article shall be without prejudice to the right to rectification of personal data in accordance with Article 16 of Regulation (EU) 2016/679. Article 34 Limitation of data access and data processing 1. The data registered in the CBAM Transitional Registry by a reporting declarant may be accessed or otherwise processed by that reporting declarant. It may also be accessed and otherwise processed by the Commission and competent authorities. 2. Where incidents and problems in the operational processes are identified in the provision of the services of the systems where the Commission act as a processor, the Commission may have access to the data in these processes only for the purpose of resolving a registered incident or problem.

the services of the systems where the Commission act as a processor, the Commission may have access to the data in these processes only for the purpose of resolving a registered incident or problem. The Commission shall ensure the confidentiality of such data. Article 35 System ownership

The Commission shall be the system owner of the CBAM Transitional Registry. Article 36 System security 1. The Commission shall ensure the security of the CBAM Transitional Registry. 2. For those purposes, the Commission and Member States shall take the necessary measures to: (a) prevent any unauthorised person from having access to installations used for the processing of data; (b) prevent the entry of data and any consultation, modification, or deletion of data by unauthorised persons; (c) detect any of the activities referred to in points (a) and (b). 3. The Commission and the Member States shall inform each other of any activities that might result in a breach or a suspected breach of the security of the CBAM Transitional Registry. 4. The Commission and the Member States shall establish security plans concerning the CBAM Transitional Registry. Article 37 Controller for the CBAM Transitional Registry For the CBAM Transitional Registry and in relation to the processing of personal data, the Commission and Member States shall act as joint controllers as defined in Article 4, point (7), of Regulation (EU) 2016/679 and as defined in Article 3, point (8) of Regulation (EU) 2018/1725.

, the Commission and Member States shall act as joint controllers as defined in Article 4, point (7), of Regulation (EU) 2016/679 and as defined in Article 3, point (8) of Regulation (EU) 2018/1725.

Article 38 Data retention period 1. In order to achieve the objectives pursued under this Regulation and Regulation (EU) 2023/956, in particular Article 30 thereof, the data retention period for the data in the CBAM Transitional Registry shall be limited to 5 years from the reception of the CBAM report. 2. Notwithstanding paragraph 1, where an appeal has been lodged or where court proceedings have begun involving data stored in the CBAM Transitional Registry, those data shall be retained until the appeal procedure or court proceedings are terminated and shall only be used for the purpose of the aforementioned appeal procedure or court proceedings. Article 39 Assessment of the electronic systems The Commission and the Member States shall conduct assessments of the components they are responsible for and shall, in particular, analyse the security and integrity of those components and the confidentiality of the data processed within those components. The Commission and the Member States shall inform each other of the results of those assessments. Article 40 Entry into force This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 17 August 2023. For the Commission

ion in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 17 August 2023. For the Commission

The President Ursula VON DER LEYEN (1) OJ L 130, 16.5.2023, p. 52. (2) Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (OJ L 334, 31.12.2018, p. 1). (3) Directive (EU) 2018/2001 of the European Parliament and of the Council of 11 December 2018 on the promotion of the use of energy from renewable sources (OJ L 328, 21.12.2018, p. 82). (4) Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32). (5) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of individuals with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (EU Data Protection Regulation) (OJ L 295, 21.11.2018, p. 39). (6) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free

. 39). (6) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1). (7) Commission Implementing Regulation (EU) 2023/1070 of 1 June 2023 on technical arrangements for developing, maintaining and employing electronic systems for the exchange and storage of information under Regulation (EU) No 952/2013 of the European Parliament and the Council (OJ L 143, 2.6.2023, p. 65).

(8) Commission Implementing Decision (EU) 2019/2151 of 13 December 2019 establishing the work programme relating to the development and deployment of the electronic systems provided for in the Union Customs Code (OJ L 325, 16.12.2019, p. 168). (9) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (TARIC) (OJ L 256, 7.9.1987, p. 1). (10) Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1). (11) Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1). ANNEX I Information to be submitted in the CBAM reports The reporting declarant shall follow the CBAM report structure

rning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1). ANNEX I Information to be submitted in the CBAM reports The reporting declarant shall follow the CBAM report structure listed in Table 1 of this Annex and provided in the CBAM Transitional Registry, and include the detailed information listed in Table 2 of this Annex, when submitting the CBAM report. Table 1 CBAM report structure CBAM Report Report issue date Draft report ID

Report ID Reporting period Year -- Reporting declarant ---- Address -- Representative (*1) ---- Address -- Importer (*1) ---- Address -- Competent authority -- Signatures ---- Report confirmation ---- Type of applicable reporting methodology

-- Remarks -- CBAM goods imported Goods item number ---- Representative (*1) ------ Address ---- Importer (*1) ------ Address ---- Commodity code Harmonized system sub-heading code Combined nomenclature code ------ Commodity details ---- Country of origin ---- Imported quantity per customs procedure

------ Procedure -------- Inward processing information ------ Area of import ------ Goods measure (per procedure) ------ Goods measure (inward processing) ------ Special references for goods ---- Goods measure (imported) ---- Goods imported total emissions ---- Supporting documents (for goods) ------ Attachments ---- Remarks ---- CBAM goods’ emissions Emissions sequence number

for goods ---- Goods measure (imported) ---- Goods imported total emissions ---- Supporting documents (for goods) ------ Attachments ---- Remarks ---- CBAM goods’ emissions Emissions sequence number

Country of production ------ The company name of the installation -------- Address -------- Contact details ------ Installation -------- Address ------ Goods measure (produced) ------ Installation emissions ------ Direct embedded emissions ------ Indirect embedded emissions ------ Production method & qualifying parameters -------- Direct emissions qualifying parameters -------- Indirect emissions qualifying parameters

------ Supporting documents (for emissions definition) -------- Attachments ------ Carbon price due -------- Goods covered under carbon price due ---------- Goods measure (covered) ------ Remarks Table 2 Detailed information requirements in the CBAM report CBAM Report Report issue date Draft report ID Report ID Reporting period

Year Total goods imported Total emissions -- Reporting declarant Identification number Name Role ---- Address Member State of establishment Sub-division City Street Street additional line

Number Postcode P.O. Box -- Representative (*2) Identification number Name ---- Address Member State of establishment Sub-division City Street Street additional line Number

Postcode P.O. Box -- Importer (*2) Identification number Name ---- Address Member State or country of establishment Sub-division City Street Street additional line Number Postcode

ional line Number

Postcode P.O. Box -- Importer (*2) Identification number Name ---- Address Member State or country of establishment Sub-division City Street Street additional line Number Postcode

P.O. Box -- Competent authority Reference number -- Signatures ---- Report confirmation Report global data confirmation Use of data confirmation Date of signature Place of signature Signature Position of person signing ---- Type of applicable reporting methodology Other applicable reporting methodology

-- Remarks Additional information -- CBAM goods imported Goods item number ---- Representative (*2) Identification number Name ------ Address Member State of establishment Sub-division City Street Street additional line

Number Postcode P.O. Box ---- Importer (*2) Identification number Name ------ Address Member State or country of establishment Sub-division City Street Street additional line Number

Postcode P.O. Box ---- Commodity code Harmonized system sub-heading code Combined nomenclature code ------ Commodity details Description of goods ---- Country of origin Country code ----- Imported quantity per customs procedure Sequence number ------ Procedure Requested procedure

Previous procedure Inward processing information Member State of inward processing authorisation Inward processing waiver for bill of discharge Authorisation Globalisation time start Globalisation time end Deadline for submission of bill of discharge ------ Area of import Area of import ------ Goods measure (per procedure) Net mass Supplementary units

on Globalisation time start Globalisation time end Deadline for submission of bill of discharge ------ Area of import Area of import ------ Goods measure (per procedure) Net mass Supplementary units

Type of measurement unit ------ Goods measure (inward processing) Net mass Supplementary units Type of measurement unit ------ Special references for goods Additional information ---- Goods measure (imported) Net mass Supplementary units Type of measurement unit ---- Goods imported total emissions Goods emissions per unit of product

Goods total emissions Goods direct emissions Goods indirect emissions Type of measurement unit for emissions ---- Supporting documents (for goods) Sequence number Type Country of document issuance Reference number Document line item number Issuing authority name Validity start date Validity end date

Description ------ Attachments Filename Universal Resource Identified Multipurpose Internet Mail Extensions Included binary object ---- Remarks Additional information ---- CBAM goods’ emissions Emissions sequence number Country of production ------ The company name of the installation Operator ID

Operator name -------- Address Country code Sub-division City Street Street additional line Number Postcode P.O. Box -------- Contact details Name Phone number

e-mail ------ Installation Installation ID Installation name Economic activity -------- Address Country of establishment Sub-division City Street Street additional line Number Postcode

Phone number

e-mail ------ Installation Installation ID Installation name Economic activity -------- Address Country of establishment Sub-division City Street Street additional line Number Postcode

P.O. Box Plot or parcel number UNLOCODE Latitude Longitude Type of coordinates ------ Goods measure (produced) Net mass Supplementary units Type of measurement unit ------ Installation emissions Installation total emissions Installation direct emissions

Installation indirect emissions Type of measurement unit for emissions ------ Direct embedded emissions Type of determination Type of determination (electricity) Type of applicable reporting methodology Applicable reporting methodology Specific (direct) embedded emissions Other source indication Source of emission factor (for electricity) Emission factor Electricity imported Total embedded emissions of electricity imported

Type of measurement unit Source of emissions factor value Justification Fulfilment of conditionality ------ Indirect embedded emissions Type of determination Source of emission factor Emission factor Specific (indirect) embedded emissions Type of measurement unit Electricity consumed Source of electricity Source of emissions factor value

------ Production method & qualifying parameters Sequence number Method ID Method name Identification number of the specific steel mill Additional Information -------- Direct emissions qualifying parameters Sequence number Parameter ID Parameter name Description Type of parameter value Parameter value

mber of the specific steel mill Additional Information -------- Direct emissions qualifying parameters Sequence number Parameter ID Parameter name Description Type of parameter value Parameter value

Additional information -------- Indirect emissions qualifying parameters Sequence number Parameter ID Parameter name Description Type of parameter value Parameter value Additional information ------ Supporting documents (for emissions definition) Sequence number Type of emissions document Country of document issuance

Reference number Document line item number Issuing authority name Validity start date Validity end date Description -------- Attachments Filename Universal Resource Identified Multipurpose Internet Mail Extensions Included binary object ------ Carbon price due Sequence number

Type of instrument Description and indication of legal act Amount of carbon price due Currency Exchange rate Amount (EURO) Country code -------- Goods covered under carbon price due Sequence number Type of goods covered CN code of goods covered Quantity of emissions covered Quantity covered by free allocations, any rebate or other form of compensation

red under carbon price due Sequence number Type of goods covered CN code of goods covered Quantity of emissions covered Quantity covered by free allocations, any rebate or other form of compensation

Supplementary information Additional information ---------- Goods measure (covered) Net mass Supplementary units Type of measurement unit ------ Remarks Sequence number Additional Information (*1) Note: Representatives/importers shall be registered either at CBAM report level or at the CBAM goods imported level, which shall depend on whether the same or different representatives/ importers are related to CBAM goods imported. (*2) Note: Representatives/importers shall be registered either at CBAM report level or at the CBAM goods imported level, which shall depend on whether the same or different representatives/ importers are related to CBAM goods imported. ANNEX II

Definitions and production routes for goods 1. DEFINITIONS For the purpose of this Annex and of Annexes III, IV and VIII to IX the following definitions shall apply: (0) ‘activity data’ means the amount of fuels or materials consumed or produced by a process relevant for the calculation-based methodology, expressed in terajoules, mass in tonnes or (for gases) volume in normal cubic metres, as appropriate; (1) ‘activity level’ means the quantity of goods produced (expressed in MWh for electricity, or in tonnes for other goods) within the boundaries of a production process; (2) ‘reporting period’ means a period that the operator of an installation has chosen to use as reference for the

tricity, or in tonnes for other goods) within the boundaries of a production process; (2) ‘reporting period’ means a period that the operator of an installation has chosen to use as reference for the determination of embedded emissions;

(3) ‘source stream’ means any of the following: (a) a specific fuel type, raw material or product giving rise to emissions of relevant greenhouse gases at one or more emission sources as a result of its consumption or production; (b) a specific fuel type, raw material or product containing carbon and included in the calculation of greenhouse gas emissions using a mass balance method; (4) ‘emission source’ means a separately identifiable part of an installation or a process within an installation, from which relevant greenhouse gases are emitted; (5) ‘uncertainty’ means a parameter, associated with the result of the determination of a quantity, that characterises the dispersion of the values that could reasonably be attributed to the particular quantity, including the effects of systematic as well as of random factors, expressed in per cent, and describes a confidence interval around the mean value comprising 95 % of inferred values taking into account any asymmetry of the distribution of values; (6) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content or biomass fraction;

he distribution of values; (6) ‘calculation factors’ means net calorific value, emission factor, preliminary emission factor, oxidation factor, conversion factor, carbon content or biomass fraction;

(7) ‘combustion emissions’ means greenhouse gas emissions occurring during the exothermic reaction of a fuel with oxygen; (8) ‘emission factor’ means the average emission rate of a greenhouse gas relative to the activity data of a source stream assuming complete oxidation for combustion and complete conversion for all other chemical reactions; (9) ‘oxidation factor’ means the ratio of carbon oxidised to CO2 as a consequence ofcombustion to the total carbon contained in the fuel, expressed as a fraction, considering carbon monoxide (CO) emitted to the atmosphere as the molar equivalent amount of CO2; (10) ‘conversion factor’ means the ratio of carbon emitted as CO2 to the total carbon contained in the source stream before the emitting process takes place, expressed as a fraction, considering CO emitted to the atmosphere as the molar equivalent amount of CO2; (11) ‘accuracy’ means the closeness of the agreement between the result of a measurement and the true value of the particular quantity or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods, taking into account both random and systematic factors;

quantity or a reference value determined empirically using internationally accepted and traceable calibration materials and standard methods, taking into account both random and systematic factors;

(12) ‘calibration’ means the set of operations, which establishes, under specified conditions, the relations between values indicated by a measuring instrument or measuring system, or values represented by a material measure or a reference material and the corresponding values of a quantity realised by a reference standard; (13) ‘conservative’ means that a set of assumptions is defined in order to ensure that no under-estimation of reported emissions or over-estimation of production of heat, electricity or goods occurs; (14) ‘biomass’ means the biodegradable fraction of products, waste and residues from biological origin from agriculture, including vegetal and animal substances, from forestry and related industries, including fisheries and aquaculture, as well as the biodegradable fraction of waste, including industrial and municipal waste of biological origin; (15) ‘waste’ means any substance or object which the holder discards or intends or is required to discard, excluding substances that have been intentionally modified or contaminated in order to meet this definition; (16) ‘residue’ means a substance that is not the end product(s) that a production process directly seeks to produce;

have been intentionally modified or contaminated in order to meet this definition; (16) ‘residue’ means a substance that is not the end product(s) that a production process directly seeks to produce; it is not a primary aim of the production process and the process has not been deliberately modified to produce it; (17) ‘agricultural, aquaculture, fisheries and forestry residues’ means residues that are directly generated by agriculture, aquaculture, fisheries and forestry and that do not include residues from related industries or processing;

(18) ‘legal metrological control’ means the control by a public authority or regulator of the measurement tasks intended for the field of application of a measuring instrument, for reasons of public interest, public health, public safety, public order, protection of the environment, the levying of taxes and duties, the protection of consumers and fair trading; (19) ‘data flow activities’ mean activities related to the acquisition, processing and handling of data that are needed to draft an emissions report from primary source data; (20) ‘measurement system’ means a complete set of measuring instruments and other equipment, such as sampling and data processing equipment, used to determine variables such as the activity data, the carbon content, the calorific value or the emission factor of the greenhouse gas emissions; (21) ‘net calorific value’ (NCV) means the specific amount of energy released as heat when a fuel or material undergoes complete combustion with oxygen under standard conditions,

house gas emissions; (21) ‘net calorific value’ (NCV) means the specific amount of energy released as heat when a fuel or material undergoes complete combustion with oxygen under standard conditions, less the heat of vaporisation of any water formed;

(22) ‘process emissions’ means greenhouse gas emissions other than combustion emissions occurring as a result of intentional and unintentional reactions between substances or their transformation, for a primary purpose other than the generation of heat, including from the following processes: (a) the chemical, electrolytic or pyrometallurgical reduction of metal compounds in ores, concentrates and secondary materials; (b) the removal of impurities from metals and metal compounds; (c) the decomposition of carbonates, including those used for flue gas cleaning; (d) chemical syntheses of products and intermediate products where the carbon bearing material participates in the reaction; (e) the use of carbon containing additives or raw materials; (f) the chemical or electrolytic reduction of metalloid oxides or non-metal oxides such as silicon oxides and phosphates; (23) ‘batch’ means an amount of fuel or material representatively sampled and characterised, and transferred as one shipment or continuously over a specific period of time;

on oxides and phosphates; (23) ‘batch’ means an amount of fuel or material representatively sampled and characterised, and transferred as one shipment or continuously over a specific period of time;

(24) ‘mixed fuel’ means a fuel which contains both biomass and fossil carbon; (25) ‘mixed material’ means a material which contains both biomass and fossil carbon; (26) ‘preliminary emission factor’ means the assumed total emission factor of a fuel or material based on the carbon content of its biomass fraction and its fossil fraction before multiplying it by the fossil fraction to produce the emission factor; (27) ‘fossil fraction’ means the ratio of fossil and inorganic carbon to the total carbon content of a fuel or material, expressed as a fraction; (28) ‘biomass fraction’ means the ratio of carbon stemming from biomass to the total carbon content of a fuel or material, expressed as a fraction; (29) ‘continuous emission measurement’ means a set of operations having the objective of determining the value of a quantity by means of periodic measurements, applying either measurements in the stack or extractive procedures with a measuring instrument located close to the stack, whilst excluding measurement methodologies based on the collection of individual samples from the stack; (30) ‘inherent CO2’ means CO2 which is part of a source stream;

t located close to the stack, whilst excluding measurement methodologies based on the collection of individual samples from the stack; (30) ‘inherent CO2’ means CO2 which is part of a source stream;

(31) ‘fossil carbon’ means inorganic and organic carbon that is not biomass; (32) ‘measurement point’ means the emission source for which continuous emission measurement systems (CEMS) are used for emission measurement, or the cross-section of a pipeline system for which the CO2 flow is determined using continuous measurement systems; (33) ‘fugitive emissions’ means irregular or unintended emissions from sources that are not localised, or too diverse or too small to be monitored individually; (34) ‘standard conditions’ means temperature of 273,15 K and pressure conditions of 101 325 Pa defining normal cubic metres (Nm3); (35) ‘proxy data’ means annual values which are empirically substantiated or derived from accepted sources and which an operator uses to substitute a data set for the purpose of ensuring complete reporting when it is not possible to generate all the required data or factors in the applicable monitoring methodology; (36) ‘measurable heat’ means a net heat flow transported through identifiable pipelines or ducts using a heat transfer medium, such as, in particular, steam, hot air, water, oil, liquid metals and salts, for which a heat meter is or could be installed;

ed through identifiable pipelines or ducts using a heat transfer medium, such as, in particular, steam, hot air, water, oil, liquid metals and salts, for which a heat meter is or could be installed;

(37) ‘heat meter’ means a thermal energy meter or any other device to measure and record the amount of thermal energy produced based upon flow volumes and temperatures; (38) ‘non-measurable heat’ means all heat other than measurable heat; (39) ‘waste gas’ means a gas containing incompletely oxidised carbon in a gaseous state under standard conditions which is a result of any of the processes listed in point (22); (40) ‘production process’ means the chemical or physical processes carried out in parts of an installation to produce goods under an aggregated goods category defined in Table 1 of Section 2 of this Annex, and its specified system boundaries regarding inputs, outputs and corresponding emissions; (41) ‘production route’ means a specific technology used in a production process to produce goods under an aggregated goods category;

oundaries regarding inputs, outputs and corresponding emissions; (41) ‘production route’ means a specific technology used in a production process to produce goods under an aggregated goods category;

(42) ‘data set’ means one type of data, either at installation level or production process level as relevant in the circumstances, as any of the following: (a) the amount of fuels or materials consumed or produced by a production process as relevant for the calculation- based methodology, expressed in terajoules, mass in tonnes, or for gases as volume in normal cubic metres, as appropriate, including for waste gases; (b) a calculation factor; (c) net quantity of measurable heat, and the relevant parameters required for determining this quantity, in particular: — mass flow of heat transfer medium, and — enthalpy of transmitted and returned heat transfer medium, as specified by composition, temperature, pressure and saturation; (d) quantities of non-measurable heat, specified by the relevant quantities of fuels used for producing the heat, and the net calorific value (NCV) of the fuel mix; (e) quantities of electricity; (f) quantities of CO2 transferred between installations;

e relevant quantities of fuels used for producing the heat, and the net calorific value (NCV) of the fuel mix; (e) quantities of electricity; (f) quantities of CO2 transferred between installations;

(g) quantities of precursors received from outside the installation, and their relevant parameters, such as country of origin, used production route, specific direct and indirect emissions, carbon price due; (h) parameters relevant for a carbon price due; (43) ‘minimum requirements’ means monitoring methods using the minimum efforts allowed for determining data in order to result in emission data acceptable for the purpose of Regulation (EU) 2023/956; (44) ‘recommended improvements’ means monitoring methods which are proven means to ensure that data are more accurate or less prone to mistakes than by mere application of minimum requirements, and which may be chosen on a voluntary basis; (45) ‘misstatement’ means an omission, misrepresentation or error in the operator’s reported data, not considering the uncertainty permissible for measurements and laboratory analyses; (46) ‘material misstatement’ means a misstatement that, in the opinion of the verifier, individually or when aggregated with other misstatements, exceeds the materiality level or could affect the treatment of the operator’s report by the competent authority;

he opinion of the verifier, individually or when aggregated with other misstatements, exceeds the materiality level or could affect the treatment of the operator’s report by the competent authority;

(47) ‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification opinion, as to whether the operator’s report subject to verification is free from material misstatement; (48) ‘eligible monitoring, reporting and verification system’ means the monitoring, reporting and verification systems where the installation is established for the purpose of a carbon pricing scheme, or compulsory emission monitoring schemes, or an emission monitoring scheme at the installation which can include verification by an accredited verifier, in accordance with Article 4(2) of this Regulation. 2. MAPPING OF CN CODES TO AGGREGATED GOODS CATEGORIES Table 1 of this Annex defines aggregated goods categories for each CN code listed in Annex I to Regulation (EU) 2023/956. Those categories are used for the purpose of defining system boundaries of production processes for the determination of embedded emissions corresponding to the goods listed in Annex I to Regulation (EU) 2023/956. Table 1 Mapping of CN codes to aggregated goods categories CN code Aggregated goods category Greenhouse gas Cement

emissions corresponding to the goods listed in Annex I to Regulation (EU) 2023/956. Table 1 Mapping of CN codes to aggregated goods categories CN code Aggregated goods category Greenhouse gas Cement

2507 00 80 – Other kaolinic clays Calcined clay Carbon dioxide 2523 10 00 – Cement clinkers Cement clinker Carbon dioxide 2523 21 00 – White Portland cement, whether or not artificially coloured 2523 29 00 – Other Portland cement 2523 90 00 – Other hydraulic cements Cement Carbon dioxide 2523 30 00 – Aluminous cement Aluminous cement Carbon dioxide Electricity 2716 00 00 – Electrical energy Electricity Carbon dioxide Fertiliser 2808 00 00 – Nitric acid; sulphonitric acids Nitric acid Carbon dioxide and nitrous oxide 3102 10 – Urea, whether or not in aqueous solution Urea Carbon dioxide

2814 – Ammonia, anhydrous or in aqueous solution Ammonia Carbon dioxide 2834 21 00 – Nitrates of potassium 3102 – Mineral or chemical fertilisers, nitrogenous except 3102 10 (Urea) 3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus, and potassium; other fertilisers — Except: 3105 60 00 – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Mixed fertilisers Carbon dioxide and nitrous oxide Iron and Steel 2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites Sintered Ore Carbon dioxide

and potassium Mixed fertilisers Carbon dioxide and nitrous oxide Iron and Steel 2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites Sintered Ore Carbon dioxide

7201 – Pig iron and spiegeleisen in pigs, blocks, or other primary forms Some products under 7205 (Granules and powders, of pig iron, spiegeleisen, iron, or steel) may be covered here Pig Iron Carbon dioxide 7202 1 – Ferro-manganese FeMn Carbon dioxide 7202 4 – Ferro-chromium FeCr Carbon dioxide 7202 6 – Ferro-nickel FeNi Carbon dioxide 7203 – Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products DRI Carbon dioxide 7206 – Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203 ) 7207 – Semi-finished products of iron or non-alloy steel 7218 – Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 7224 – Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel Crude steel Carbon dioxide

s or other primary forms; semi-finished products of stainless steel 7224 – Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel Crude steel Carbon dioxide

7205 – Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) 7208 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated 7209 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 7210 – Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 7211 – Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 7212 – Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 7213 – Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 7214 – Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after Iron or steel products Carbon dioxide

7214 – Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after Iron or steel products Carbon dioxide

rolling 7215 – Other bars and rods of iron or non-alloy steel 7216 – Angles, shapes and sections of iron or non-alloy steel 7217 – Wire of iron or non-alloy steel 7219 – Flat-rolled products of stainless steel, of a width of 600 mm or more 7220 – Flat-rolled products of stainless steel, of a width of less than 600 mm 7221 – Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel 7222 – Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 7223 – Wire of stainless steel 7225 – Flat-rolled products of other alloy steel, of a width of 600 mm or more 7226 – Flat-rolled products of other alloy steel, of a width of less than 600 mm 7227 – Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7228 – Other bars and rods of

more 7226 – Flat-rolled products of other alloy steel, of a width of less than 600 mm 7227 – Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 7228 – Other bars and rods of

other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 7229 – Wire of other alloy steel 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel 7302 – Railway or tramway track construction material of iron or steel, the following: rails, check- rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 7303 – Tubes, pipes and hollow profiles, of cast iron 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel 7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel 7306 – Other tubes, pipes and hollow profiles (for example, open

lded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel 7306 – Other tubes, pipes and hollow profiles (for example, open

seam or welded, riveted or similarly closed), of iron or steel 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel 7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge- sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel 7309 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7311 – Containers for compressed

d or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7311 – Containers for compressed

or liquefied gas, of iron or steel 7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel 7326 – Other articles of iron or steel Aluminium 7601 – Unwrought aluminium Unwrought aluminium Carbon dioxide and perfluorocarbons

7603 – Aluminium powders and flakes 7604 – Aluminium bars, rods and profiles 7605 – Aluminium wire 7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm 7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm 7608 – Aluminium tubes and pipes 7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 7611 00 00 – Aluminium reservoirs, tanks, vats and similar Aluminium products Carbon dioxide and perfluorocarbons

aluminium plates, rods, profiles, tubes and the like, prepared for use in structures 7611 00 00 – Aluminium reservoirs, tanks, vats and similar Aluminium products Carbon dioxide and perfluorocarbons

containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat- insulated, but not fitted with mechanical or thermal equipment 7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment 7613 00 00 – Aluminium containers for compressed or liquefied gas 7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated 7616 – Other articles of aluminium Chemicals 2804 10 000 – Hydrogen Hydrogen Carbon dioxide 3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS 3.1. Cross-sectoral rules

nsulated 7616 – Other articles of aluminium Chemicals 2804 10 000 – Hydrogen Hydrogen Carbon dioxide 3. PRODUCTION ROUTES, SYSTEM BOUNDARIES AND RELEVANT PRECURSORS 3.1. Cross-sectoral rules

For determining the activity level (quantity produced) of the goods, which is used as denominator in Equations 50 and 51 (Section F.1 of Annex III), the monitoring rules of Section F.2 of Annex III shall apply. Where several production routes are used in the same installation for producing goods falling under the same CN code, and where those production routes are assigned separate production processes, the embedded emissions of those goods shall be calculated separately for each production route. For the monitoring of direct emissions, all emission sources and source streams associated with the production process shall be monitored, taking into account specific requirements laid down in Sections 3.2 to 3.19 of this Annex, where relevant, and the rules laid down in Annex III. Where CO2 capture is used, the rules of Section B.8.2 of Annex III shall apply. For the monitoring of indirect emissions, the total electricity consumption of each production process shall be determined, within the system boundaries defined in line with Sections 3.2 to 3.19 of this Annex and in accordance with Section A.4 of Annex III, where relevant.

n of each production process shall be determined, within the system boundaries defined in line with Sections 3.2 to 3.19 of this Annex and in accordance with Section A.4 of Annex III, where relevant. The relevant emission factor of electricity shall be determined in accordance with Section D.2 of Annex III. If relevant precursors are specified, they refer to the corresponding aggregated goods categories. 3.2. Calcined clay 3.2.1. Special provisions Clays falling under CN code 2507 00 80 which are not calcined, are assigned embedded emissions of zero. They shall be included in the CBAM report, but no additional information from the producer of the clay is required. The following provisions relate only to clays falling under that CN code and that are calcined. 3.2.2. Production route

For calcined clay, direct emissions monitoring shall encompass: — All processes directly or indirectly linked to the production processes, such as raw material preparation, mixing, drying, and calcining, and flue gas cleaning. — CO2 emissions from the combustion of fuels as well as from raw materials, where relevant. Relevant precursors: none. 3.3. Cement clinker 3.3.1. Special provisions No distinction shall be made between grey and white cement clinker. 3.3.2. Production route For cement clinker, direct emissions monitoring shall encompass: — Calcination of limestone and other carbonates in the raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (such as waste-

ompass: — Calcination of limestone and other carbonates in the raw materials, conventional fossil kiln fuels, alternative fossil-based kiln fuels and raw materials, biomass kiln fuels (such as waste- derived fuels), non-kiln fuels, non-carbonate carbon content of limestone and shales, or alternative raw materials such as fly ash used in the raw meal in the kiln and raw materials used for flue gas scrubbing. — The additional provisions of Section B.9.2 of Annex III shall apply.

3.4. Cement 3.4.1. Special provisions None. 3.4.2. Production route For cement, direct emissions monitoring shall encompass: — All CO2 emissions from fuel combustion, where relevant for drying of materials. Relevant precursors: — Cement clinker; — Calcined clay, if used in the process. 3.5. Aluminous cement 3.5.1. Special provisions None. 3.5.2. Production route For aluminous cement, direct emissions monitoring shall encompass: — All CO2 emissions from fuel combustion directly or indirectly linked to the process.

l provisions None. 3.5.2. Production route For aluminous cement, direct emissions monitoring shall encompass: — All CO2 emissions from fuel combustion directly or indirectly linked to the process.

— Process emissions from carbonates in raw materials, if applicable, and flue gas cleaning. 3.6. Hydrogen 3.6.1. Special provisions Only the production of pure hydrogen or mixtures of hydrogen with nitrogen usable in ammonia production shall be considered. Not covered are the production of synthesis gas or of hydrogen within refineries or organic chemical installations, where hydrogen is exclusively used within those plants and not used for the production of goods listed in Annex I to Regulation (EU) 2023/956. 3.6.2. Production routes 3.6.2.1. Steam reforming and partial oxidation For those production routes, direct emissions monitoring shall encompass: — All processes directly or indirectly linked to hydrogen production, and flue gas cleaning. — All fuels used in the hydrogen production process irrespective of their energetic or non-energetic use, and fuels used for other combustion processes including for the purpose of producing hot water or steam. 3.6.2.2. Electrolysis of water For that production route, direct emissions monitoring shall encompass, if relevant:

combustion processes including for the purpose of producing hot water or steam. 3.6.2.2. Electrolysis of water For that production route, direct emissions monitoring shall encompass, if relevant:

— All emissions from fuel use directly or indirectly linked to the hydrogen production process and from flue gas cleaning. Indirect emissions: Where the produced hydrogen has been certified to comply with Commission Delegated Regulation (EU) 2023/1184 (1), an emission factor of zero for the electricity may be used. In all other cases, the rules on indirect embedded emissions (Section D of Annex III) shall apply. Attribution of emissions to products: Where the co-produced oxygen is vented, all emissions of the production process shall be attributed to hydrogen. Where by-product oxygen is used in other production processes at the installation or sold, and where direct or indirect emissions are not equal to zero, the emissions of the production process shall be attributed to hydrogen based on molar proportions using the following equation: [image] (Equation 1) Where: [image] are either the direct or indirect emissions attributed to hydrogen produced over the reporting period, expressed in tonnes of CO2; Em total are either the direct or indirect emissions of the whole production process over the reporting period, expressed in tonnes of CO2; [image] is the mass of oxygen sold or used in the installation over the reporting period, expressed in tonnes;

of the whole production process over the reporting period, expressed in tonnes of CO2; [image] is the mass of oxygen sold or used in the installation over the reporting period, expressed in tonnes;

[image] is the mass of oxygen produced over the reporting period, expressed in tonnes; [image] is the mass of hydrogen produced over the reporting period, expressed in tonnes; [image] is the molar mass of O2 (31,998 kg/kmol); and [image] is the molar mass of H2 (2,016 kg/kmol). 3.6.2.3. Chlor-Alkali electrolysis and production of chlorates For those production routes, direct emissions monitoring shall encompass, if relevant: — All emissions from fuel use directly or indirectly linked to the hydrogen production process and from flue gas cleaning. Indirect emissions: Where the produced hydrogen has been certified to comply with Delegated Regulation (EU) 2023/1184, an emission factor of zero for the electricity may be used. In all other cases, the rules on indirect embedded emissions (Section D of Annex III) shall apply. Attribution of emissions to products: As hydrogen is considered a by-product in this production process, only a molar proportion of the overall process shall be attributed to the fraction of hydrogen sold or used as a precursor within the installation. Provided that direct or indirect emissions are not equal to zero, the emissions of the production process shall be attributed to hydrogen used or sold using the following equations:

he installation. Provided that direct or indirect emissions are not equal to zero, the emissions of the production process shall be attributed to hydrogen used or sold using the following equations:

Chlor-Alkali electrolysis: [image] (Equation 2) Production of Sodium Chlorate: [image] (Equation 3) Where: [image] are either the direct or indirect emissions attributed to hydrogen sold or used as precursor over the reporting period, expressed in tonnes of CO2; Em total are either the direct or indirect emissions of the production process over the reporting period, expressed in tonnes of CO2; [image] is the mass of hydrogen sold or used as precursor over the reporting period, expressed in tonnes; [image] is the mass of hydrogen produced over the reporting period, expressed in tonnes; [image] is the mass of chlorine produced over the reporting period, expressed in tonnes; m NaOH,prod is the mass of sodium hydroxide (caustic soda) produced over the reporting period, expressed in tonnes, calculated as 100 % NaOH;

produced over the reporting period, expressed in tonnes; m NaOH,prod is the mass of sodium hydroxide (caustic soda) produced over the reporting period, expressed in tonnes, calculated as 100 % NaOH;

[image] is the mass of sodium chlorate produced over the reporting period, expressed in tonnes, calculated as 100 % NaClO3; [image] is the molar mass of H2 (2,016 kg/kmol); [image] is the molar mass of Cl2 (70,902 kg/kmol); M NaOH is the molar mass of NaOH (39,997 kg/kmol); and [image] is the molar mass of NaClO3 (106,438 kg/kmol). 3.7. Ammonia 3.7.1. Special provisions Both hydrous and anhydrous ammonia shall be reported jointly as 100 % ammonia. Where CO2 from ammonia production is used as feedstock for the production of urea or other chemicals, point (b) of Section B.8.2 of Annex III shall apply. Where a deduction of CO2 is allowed according to that section and where it would lead to negative specific embedded direct emissions of ammonia, the specific embedded direct emissions of ammonia shall be zero. 3.7.2. Production routes 3.7.2.1. Haber-Bosch process with steam reforming of natural gas or biogas encompass:

ssions of ammonia, the specific embedded direct emissions of ammonia shall be zero. 3.7.2. Production routes 3.7.2.1. Haber-Bosch process with steam reforming of natural gas or biogas encompass:

— All fuels directly or indirectly linked to ammonia production, and materials used for flue gas cleaning. — All fuels shall be monitored, irrespective of whether used as energetic or non-energetic input. — Where biogas is used, the provisions of Section B.3.3 of Annex III shall be applied. — Where hydrogen from other production routes is added to the process, it shall be treated as a precursor with its own embedded emissions. Relevant precursors: separately produced hydrogen, if used in the process. 3.7.2.2. Haber-Bosch process with gasification of coal or other fuels That route applies where hydrogen is produced by gasification of coal, heavy refinery fuels or other fossil feedstock. Input materials may include biomass, for which the provisions of Section B.3.3 of Annex III shall be taken into account. encompass: — All fuels directly or indirectly linked to ammonia production, and materials used for flue gas cleaning.

which the provisions of Section B.3.3 of Annex III shall be taken into account. encompass: — All fuels directly or indirectly linked to ammonia production, and materials used for flue gas cleaning.

— Each fuel input shall be monitored as one fuel stream, irrespective of whether it is used as energetic or non-energetic input. — Where hydrogen from other production routes is added to the process, it shall be treated as a precursor with its own embedded emissions. Relevant precursors: separately produced hydrogen, if used in the process. 3.8. Nitric acid 3.8.1. Special provisions Amounts of nitric acid produced shall be monitored and reported as 100 % nitric acid. 3.8.2. Production route For nitric acid, direct emissions monitoring shall encompass: — CO2 from all fuels directly or indirectly linked to nitric acid production, and materials used for flue gas cleaning; — N2O emissions from all sources emitting N2O from the production process, including unabated and abated emissions. Any N2O emissions from the combustion of fuels are excluded from monitoring. Relevant precursors: Ammonia (as 100 % ammonia). 3.9. Urea 3.9.1. Special provisions

g unabated and abated emissions. Any N2O emissions from the combustion of fuels are excluded from monitoring. Relevant precursors: Ammonia (as 100 % ammonia). 3.9. Urea 3.9.1. Special provisions

Where the CO2 used in the production of urea stems from ammonia production, it is accounted for as subtraction in the embedded emissions of ammonia as precursor of urea, if the provisions of Section 3.7 of this Annex allow such deduction. However, where ammonia produced without direct fossil CO2 emissions is used as a precursor, the used CO2 may be deducted from the direct emissions of the installation producing the CO2, provided that the delegated act adopted pursuant to Article 12(3b) of Directive 2003/87/EC defines urea production as a case where CO2 is permanently chemically bound so that it does not enter the atmosphere under normal use, including any normal activity taking place after the end of the life of the product. Where such deduction would lead to negative specific direct embedded emissions of urea, the specific direct embedded emissions of urea shall be zero. 3.9.2. Production route For urea, direct emissions monitoring shall encompass: — CO2 from all fuels directly or indirectly linked to urea production, and materials used for flue gas cleaning. — Where CO2 is received from another installation as process input, the CO2 received and not bound in urea shall be considered an emission, if not already counted as emission of the installation where the CO2 was produced, under an eligible monitoring, reporting and verification system.

not bound in urea shall be considered an emission, if not already counted as emission of the installation where the CO2 was produced, under an eligible monitoring, reporting and verification system. Relevant precursors: Ammonia (as 100 % ammonia). 3.10. Mixed fertilisers 3.10.1. Special provisions This section applies to the production of all kinds of nitrogen containing fertilisers, including ammonium nitrate, calcium ammonium nitrate, ammonium sulphate, ammonium phosphates, urea ammonium nitrate solutions, as well as nitrogen-phosphorus

(NP), nitrogen-potassium (NK) and nitrogen-phosphorus-potassium (NPK) fertilisers. All kinds of operations are included such as mixing, neutralisation, granulation, prilling, irrespective of whether only physical mixing or chemical reactions take place. The amounts of different nitrogen compounds contained in the final product shall be recorded in accordance with Regulation (EU) 2019/1009 of the European Parliament and of the Council (2): — content of N as ammonium (NH4 +); — content of N as nitrate (NO3 –); — content of N as Urea; — content of N in other (organic) forms. The direct and indirect emissions of the production processes falling under this aggregated goods category may be determined for the whole reporting period and attributed to all mixed fertilisers on a pro-rata basis per tonne of final product.

duction processes falling under this aggregated goods category may be determined for the whole reporting period and attributed to all mixed fertilisers on a pro-rata basis per tonne of final product. For each fertiliser grade, embedded emissions shall be calculated separately taking into account the relevant mass of precursors used and applying average embedded emissions during the reporting period for each of the precursors. 3.10.2. Production route For mixed fertilisers, direct emissions monitoring shall encompass: — CO2 from all fuels directly or indirectly linked to fertiliser production, such as fuels used in driers and for heating input materials, and materials used for flue gas cleaning.

— ammonia (as 100 % ammonia), if used in the process; — nitric acid (as 100 % nitric acid), if used in the process; — urea, if used in the process; — mixed fertilisers (in particular salts containing ammonium or nitrate), if used in the process. 3.11. Sintered ore 3.11.1. Special provisions This aggregated goods category includes all kinds of iron ore pellet production (for sale of pellets as well as for direct use in the same installation) and sinter production.

1. Special provisions This aggregated goods category includes all kinds of iron ore pellet production (for sale of pellets as well as for direct use in the same installation) and sinter production. To the extent covered by CN code 2601 12 00, also iron ores used as precursors for ferro- chromium (FeCr), ferro-manganese (FeMn) or ferro-nickel (FeNi) may be covered. 3.11.2. Production route For sintered ore, direct emissions monitoring shall encompass: — CO2 from process materials such as limestone and other carbonates or carbonatic ores; — CO2 from all fuels including coke, waste gases such as coke oven gas, blast furnace gas or converter gas; directly or indirectly linked to the production process, and materials used for flue gas cleaning.

3.12. FeMn (Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel) 3.12.1. Special provisions This process covers only the production of the alloys identified under CN codes 7202 1, 7202 4 and 7202 6.

Ferro-Manganese), FeCr (Ferro-Chromium) and FeNi (Ferro-Nickel) 3.12.1. Special provisions This process covers only the production of the alloys identified under CN codes 7202 1, 7202 4 and 7202 6. Other iron materials with significant alloy content such as spiegeleisen are not covered. NPI (nickel pig iron) is included if the nickel content is greater than 10 %. Where waste gases or other flue gases are emitted without abatement, CO contained in the waste gas shall be considered as the molar equivalent of CO2 emissions. 3.12.2. Production route For FeMn, FeCr and FeNi, direct emissions monitoring shall encompass: — CO2 emissions caused by fuel inputs, irrespective of whether they are used for energetic or non-energetic use; — CO2 emissions from process inputs such as limestone and from flue gas cleaning; — CO2 emissions from the consumption of electrodes or electrode pastes; — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

umption of electrodes or electrode pastes; — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III.

Relevant precursors: Sintered ore, if used in the process. 3.13. Pig iron 3.13.1. Special provisions This aggregated goods category includes non-alloyed pig iron from blast furnaces as well as alloy-containing pig irons (e.g. spiegeleisen), irrespective of the physical form (e.g. ingots, granules). NPI (nickel pig iron) is included if the nickel content is lower than 10 %. In integrated steel plants, liquid pig iron (‘hot metal’) directly charged to the oxygen converter is the product which separates the production process for pig iron from the production process of crude steel. Where the installation does not sell or transfer pig iron to other installations, there is no need to monitor emissions from pig iron production separately. A common production process including crude steel making and, subject to the rules of Section A.4 of Annex III, further downstream production may be defined. 3.13.2. Production routes 3.13.2.1. Blast furnace route encompass: — CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, as well as from waste gases such as coke oven gas, blast furnace gas or converter gas. — Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.

s, charcoal, as well as from waste gases such as coke oven gas, blast furnace gas or converter gas. — Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account.

— CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning. — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — sintered ore; — pig iron or direct reduced iron (DRI) from other installations or production processes, if used in the process; — FeMn, FeCr, FeNi if used in the process; — hydrogen if used in the process. 3.13.2.2. Smelting reduction For this production route, direct emissions monitoring shall encompass: — CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, waste gases from the process or converter gas, etc.

hall encompass: — CO2 from fuels and reducing agents such as coke, coke dust, coal, fuel oils, plastic wastes, natural gas, wood wastes, charcoal, waste gases from the process or converter gas, etc.

— Where biomass is used, the provisions of Section B.3.3 of Annex III shall be taken into account. — CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning. — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — sintered ore; — pig iron or DRI from other installations or production processes, if used in the process; — FeMn, FeCr, FeNi if used in the process; — hydrogen if used in the process. 3.14. DRI (Direct Reduced Iron) 3.14.1. Special provisions There is only one production route defined, although different technologies may use different qualities of ores, which may require pelletisation or sintering, and different reducing agents (natural gas, diverse fossil fuels or biomass, hydrogen). Therefore, precursors sintered ore or hydrogen may be relevant. As products, iron sponge,

sation or sintering, and different reducing agents (natural gas, diverse fossil fuels or biomass, hydrogen). Therefore, precursors sintered ore or hydrogen may be relevant. As products, iron sponge,

hot briquetted iron (HBI) or other forms of direct reduced iron may be relevant, including DRI which is immediately fed to electric arc furnaces or other downstream processes. Where the installation does not sell or transfer DRI to other installations, there is no need to monitor emissions from DRI production separately. A common production process including steel making and, subject to the rules of Section A.4 of Annex III, further downstream production may be used. 3.14.2. Production route For this production route, direct emissions monitoring shall encompass: — CO2 from fuels and reducing agents such as natural gas, fuel oils, waste gases from the process or converter gas, etc.; — Where biogas or other forms of biomass are used, the provisions of Section B.3.3 of Annex III shall be taken into account; — CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning; — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — sintered ore, if used in the process;

g; — Carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — sintered ore, if used in the process;

— hydrogen, if used in the process; — pig iron or DRI from other installations or production processes, if used in the process; — FeMn, FeCr, FeNi if used in the process. 3.15. Crude steel 3.15.1. Special provisions The system boundaries shall cover all necessary activities and units for obtaining crude steel: — If the process starts from hot metal (liquid pig iron), the system boundaries shall include the basic oxygen converter, vacuum degassing, secondary metallurgy, argon oxygen decarburisation/vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, re- heating and flue gas cleaning; — If the process uses an electric arc furnace, the system boundaries shall include all relevant activities and units such as the electric arc furnace itself, secondary metallurgy, vacuum degassing, argon oxygen decarburisation/vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, heating of raw materials and equipment, re-heating and flue gas cleaning;

s casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, heating of raw materials and equipment, re-heating and flue gas cleaning;

— Only primary hot-rolling and rough shaping by forging to obtain the semi-finished products under CN codes 7207, 7218 and 7224 are included in this aggregated goods category. All other rolling and forging processes are included in the aggregated goods category ‘iron or steel products’. 3.15.2. Production routes 3.15.2.1. Basic oxygen steelmaking encompass: — CO2 from fuels such as coal, natural gas, fuel oils, waste gases such as blast furnace gas, coke oven gas or converter gas, etc. — CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning. — Carbon entering the process in scrap, alloys, graphite, etc. and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — pig iron, DRI, if used in the process; — FeMn, FeCr, FeNi if used in the process;

lags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — pig iron, DRI, if used in the process; — FeMn, FeCr, FeNi if used in the process;

— crude steel from other installations or production processes if used in the process. 3.15.2.2. Electric arc furnace encompass: — CO2 from fuels such as coal, natural gas, fuel oils, as well as from waste gases such as blast furnace gas, coke oven gas or converter gas. — CO2 from the consumption of electrodes and electrode pastes. — CO2 from process materials such as limestone, magnesite, and other carbonates, carbonatic ores; materials for flue gas cleaning. — Carbon entering the process, e.g. in the form of scrap, alloys and graphite, and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with Section B.3.2 of Annex III. — pig iron, DRI, if used in the process; — FeMn, FeCr, FeNi if used in the process;

— crude steel from other installations or production processes if used in the process. 3.16. Iron or steel products 3.16.1. Special provisions Subject to the rules of Section A.4 of Annex III and Sections 3.11 to 3.15 of this Annex, the production process for iron or steel products may apply to the following cases: — System boundaries cover as one process all steps of an integrated steel plant from production of pig iron or DRI, crude steel, semi-finished products as well as final steel products under the CN codes listed in Section 2 of this Annex. — System boundaries cover the production of crude steel, semi- finished products and final steel products under the CN codes listed in Section 2 of this Annex. — System boundaries cover the production of final steel products under the CN codes listed in Section 2 of this Annex starting from crude steel, semi-finished products or from other final steel products under the CN codes listed in Section 2 which are either received from other installations or produced within the same installation but under a separate production process. Double counting or gaps in the monitoring of production processes of an installation shall be avoided. The following production steps shall be covered by the production process of ‘iron or steel products’:

counting or gaps in the monitoring of production processes of an installation shall be avoided. The following production steps shall be covered by the production process of ‘iron or steel products’:

— All production steps for producing goods covered by the CN codes given in Section 2 of this Annex for the aggregated goods category ‘iron or steel products’, which are not already covered by separate production processes for pig iron, DRI or crude steel, as required by Sections 3.11 to 3.15 of this Annex and as applied at the installation. — All production steps applied at the installation, starting from crude steel, including, but not limited to: re-heating, re-melting, casting, hot rolling, cold rolling, forging, pickling, annealing, plating, coating, galvanising, wire drawing, cutting, welding, finishing. For products that contain more than 5 % by mass of other materials, e.g. insulation materials in CN code 7309 00 30, only the mass of iron or steel shall be reported as the mass of the goods produced. 3.16.2. Production route For iron or steel products, direct emissions monitoring shall encompass: — All CO2 emissions from combustion of fuels and process emissions from flue gas treatment, related to production steps applied at the installation, including, but not limited to: re- heating, re-melting, casting, hot rolling, cold rolling, forging, pickling, annealing, plating, coating, galvanising, wire drawing, cutting, welding and finishing of iron or steel products. — crude steel, if used in the process;

ection 3 of Annex II for the same aggregated goods category are applied in the same installation, or where the operator selects voluntarily different goods or groups of goods for separate monitoring. A more disaggregated definition of production processes may also be used where it is in accordance with an eligible monitoring, reporting and verification system applicable at the installation.

(c) By way of derogation from point (a), where at least a part of the precursors relevant for complex goods are produced in the same installation as the complex goods, and where the respective precursors are not transferred out of the installation for sale or use in other installations, the production of precursors and complex goods may be covered by a joint production process. Separate calculation of embedded emissions of the precursors shall be omitted in that case. (d) The following sectoral derogations from point (a) may be applied: (1) Where two or more goods from the aggregated goods categories sintered ore, pig iron, FeMn, FeCr, FeNi, DRI, crude steel, or iron or steel products are produced in the same installation, the embedded emissions may be monitored and reported by defining one joint production process for all those goods. (2) Where two or more goods from the groups unwrought aluminium or aluminium products are produced in the same installation, the embedded emissions may be monitored and reported by defining one joint production process for all those goods. (3) For the production of mixed fertilisers, the monitoring and reporting for the respective production process may

onitored and reported by defining one joint production process for all those goods. (3) For the production of mixed fertilisers, the monitoring and reporting for the respective production process may be simplified by determining one uniform value of embedded emissions per tonne of nitrogen contained in the mixed fertilisers, irrespective of the chemical form of nitrogen (ammonium, nitrate or urea forms).

(e) Where a part of the installation serves the production of goods not listed in Annex I to Regulation (EU) 2023/956, it is a recommended improvement to monitor that part as one additional production process for the purpose of corroborating the completeness of the installation’s total emissions data. B. MONITORING OF DIRECT EMISSIONS AT INSTALLATION LEVEL B.1. Completeness of source streams and emission sources The boundaries of the installation and its production processes shall be clearly known to the operator and defined in the monitoring methodology documentation, taking into account the sector-specific requirements laid down in Section 2 of Annex II as well as Section B.9 of this Annex. The following principles shall apply:

As a minimum, all relevant greenhouse gas emissions emission sources and source streams associated directly or indirectly with the production of goods listed in Section 2 of Annex II shall be covered.
It is a recommended improvement to cover all emission sources and source streams of the total installation, in order to perform plausibility checks and to control the energy and emissions efficiency of the installation as a whole.

cover all emission sources and source streams of the total installation, in order to perform plausibility checks and to control the energy and emissions efficiency of the installation as a whole. 3. All emissions from regular operations shall be included, as well as from abnormal events, including start-up, shut-down and emergency situations, over the reporting period. 4. Emissions from mobile machinery for transportation purposes shall be excluded.

B.2. Choice of monitoring methodology The applicable methodology shall be either:

The calculation-based methodology, which consists in determining emissions from source streams on the basis of activity data obtained by means of measurement systems and additional parameters from laboratory analyses or standard values. The calculation-based methodology may be implemented according to the standard method or the mass balance method.
The measurement-based methodology, which consists in 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. By way of derogation, other methodologies may be used under the conditions specified in Articles 4(2), 4(3) and 5 of this Regulation. The monitoring methodology that gives the most accurate and reliable results shall be chosen, except where sector-specific requirements in accordance with Section B.9 require one particular methodology.

monitoring methodology that gives the most accurate and reliable results shall be chosen, except where sector-specific requirements in accordance with Section B.9 require one particular methodology. The applied monitoring methodology may be a combination of methodologies such that different parts of the installation’s emissions are monitored by either of the applicable methodologies. The monitoring methodology documentation shall clearly identify: (a) for which source stream the calculation-based standard method or the mass balance method is used, including the detailed description of the determination of each relevant parameter provided in Section B.3.4 of this Annex;

(b) for which emission source a measurement-based methodology is used, including the description of all relevant elements provided in Section B.6 of this Annex; (c) by means of a suitable diagram and process description of the installation, evidence that there is neither double counting nor data gaps in the emissions of the installation. The installation’s emissions shall be determined by [image] (Equation 4) Where: EmInst are the (direct) emissions of the installation expressed in tonnes CO2e; Emcalc,i are the emissions from source stream i determined using a calculation-based methodology expressed in tonnes CO2e; Emmeas,jare the emissions from emission source j determined using a measurement-based methodology expressed in tonnes CO2e; and Emother,kEmissions determined by another method, index k expressed in tonnes CO2e. B.3. Formulae and parameters for the calculation-based methodology for CO2

hodology expressed in tonnes CO2e; and Emother,kEmissions determined by another method, index k expressed in tonnes CO2e. B.3. Formulae and parameters for the calculation-based methodology for CO2

B.3.1. Standard method Emissions shall be calculated separately for each source stream as follows: B.3.1.1. Combustion emissions Combustion emissions shall be calculated using the standard method as follows: [image] (Equation 5) Where: Emi are the emissions [t CO2] caused by fuel i; EFi is the emission factor [t CO2/TJ] of fuel i; ADi is the activity data [TJ] of fuel i, calculated as: [image] (Equation 6) FQi is the fuel quantity consumed [t or m3] of fuel i; NCVi is the net calorific value (lower heating value) [TJ/t or TJ/ m3] of fuel i; OFi is the oxidation factor (dimensionless) of fuel i, calculated as:

[image] (Equation 7) Cash is the carbon contained in ash and flue gas cleaning dust; and Ctotal is the total carbon contained in the fuel combusted. The conservative assumption that OF = 1 may always be used in order to reduce monitoring efforts. Provided that this leads to a higher accuracy, the standard method for combustion emissions may be modified as follows: (a) the activity data is expressed as fuel quantity (i.e. in t or m3); (b) the EF is expressed in t CO2/t fuel or t CO2/m3 fuel, as applicable; and (c) the NCV may be omitted from the calculation.

s: (a) the activity data is expressed as fuel quantity (i.e. in t or m3); (b) the EF is expressed in t CO2/t fuel or t CO2/m3 fuel, as applicable; and (c) the NCV may be omitted from the calculation. However, it is a recommended improvement to report NCV for allowing consistency checking and monitoring of the energy efficiency of the whole production process. If the emission factor of a fuel i is to be calculated from the analyses of carbon content and NCV, the following equation shall be used: [image] (Equation 8) If the emission factor of a material or fuel expressed in t CO2/t is to be calculated from an analysed carbon content, the following equation is used:

[image] (Equation 9) Where: f is the ratio of the molar masses of CO2 and C: f = 3,664 t CO2/t C. As the emission factor of biomass shall be zero provided that the criteria given in Section B.3.3 are met, this fact may be taken into account for mixed fuels (i.e. fuels which contain both fossil and biomass components) as follows: [image] (Equation 10) Where: EFpre,iis the preliminary emission factor of fuel i (i.e. emission factor assuming the total fuel is fossil); and BFi is the biomass fraction (dimensionless) of fuel i. For fossil fuels and where the biomass fraction is not known, BFi shall be set to the conservative value zero. B.3.1.2. Process emissions Process emissions shall be calculated using the standard method as follows: [image] (Equation 11)

fraction is not known, BFi shall be set to the conservative value zero. B.3.1.2. Process emissions Process emissions shall be calculated using the standard method as follows: [image] (Equation 11)

Where: ADj is the activity data [t of material] of material j; EFj is the emission factor [t CO2/t] of material j; and CFj is the conversion factor (dimension-less) of material j. The conservative assumption that CFj = 1 may always be used in order to reduce monitoring efforts. In the case of mixed process input materials which contain inorganic as well as organic forms of carbon, the operator may choose either:

to determine a total preliminary emission factor for the mixed material by analysing the total carbon content (CCj ), and using a conversion factor and, where applicable a biomass fraction and net calorific value related to that total carbon content; or
to determine the organic and inorganic contents separately and treat them as two separate source streams. Considering the available measurement systems for activity data and methods for determining the emission factor, for emissions from the decomposition of carbonates, the method giving the more accurate results shall be chosen for each source stream from the following two methods:

etermining the emission factor, for emissions from the decomposition of carbonates, the method giving the more accurate results shall be chosen for each source stream from the following two methods:

— Method A (Input-based): The emission factor, conversion factor and activity data shall be related to the amount of material input into the process. The standard emission factors of pure carbonates as provided in Table 3 in Annex VIII shall be used, taking into account the composition of the material as determined in line with Section B.5 of this Annex. — Method B (Output-based): The emission factor, conversion factor and activity data shall be related to the amount of output from the process. The standard emission factors of metal oxides after decarbonatisation as provided in Table 4 in Annex VIII shall be used, taking into account the composition of the relevant material as determined in line with Section B.5 of this Annex. For CO2 process emissions other than from carbonates, method A shall be applied. B.3.2. Mass balance method The CO2 quantities relevant for each source stream shall be calculated based on the carbon content in each material, without distinguishing fuels and process materials. Carbon leaving the installation in products instead of being emitted is taken into account by output source streams, which have therefore negative activity data. The emissions corresponding to each source stream shall be calculated as follows: [image] (Equation 12) Where:

ken into account by output source streams, which have therefore negative activity data. The emissions corresponding to each source stream shall be calculated as follows: [image] (Equation 12) Where:

ADk is the activity data [t] of material k; for outputs, ADk is negative; f is the ratio of the molar masses of CO2 and C: f = 3,664 t CO2/t C; and CCk is the carbon content of material k (dimensionless and positive). If the carbon content of a fuel k is calculated from an emission factor expressed in t CO2/TJ, the following equation shall be used: [image] (Equation 13) If the carbon content of a material or fuel k is calculated from an emission factor expressed in t CO2/t, the following equation shall be used: [image] (Equation 14) For mixed fuels, meaning fuels which contain both fossil and biomass components or mixed materials, the biomass fraction may be taken into account, provided that the criteria provided in Section B.3.3 are met as follows: [image] (Equation 15) Where:

ossil and biomass components or mixed materials, the biomass fraction may be taken into account, provided that the criteria provided in Section B.3.3 are met as follows: [image] (Equation 15) Where:

CCpre,kis the preliminary carbon content of fuel k (i.e. emission factor assuming the total fuel is fossil); and BFk is the biomass fraction of fuel k (dimensionless). For fossil fuels or materials and where the biomass fraction is not known, BF shall be set to the conservative value zero. Where biomass is used as input material or fuel, and output materials contain carbon, the overall mass balance shall treat the biomass fraction conservatively, meaning that the fraction of biomass in total output carbon shall not exceed the total fraction of biomass contained in input materials and fuels, except if the operator provides evidence of a higher biomass fraction in the output materials by a ‘trace the atom’ (stoichiometric) method or by 14C analyses. B.3.3. Criteria for zero-rating of biomass emissions Where biomass is used as a fuel for combustion, it shall fulfil the criteria of this section. Where the biomass used for combustion does not comply with these criteria, its carbon content shall be considered as fossil carbon.

The biomass shall comply with the sustainability and the greenhouse gas emissions saving criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001.

fossil carbon.

The biomass shall comply with the sustainability and the greenhouse gas emissions saving criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001.
By derogation from the previous point, biomass contained in or produced from waste and residues, other than agricultural, aquaculture, fisheries and forestry residues shall fulfil only the criteria laid down in Article 29(10) of Directive (EU) 2018/2001. This point shall also apply to waste and residues that are first processed into a product before being further processed into fuels.
Electricity, heating and cooling produced from municipal solid waste shall not be subject to the criteria laid down in paragraph 10 of Article 29 of Directive (EU) 2018/2001.
The criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall apply irrespective of the geographical origin of the biomass.
The compliance with the criteria laid down in paragraphs 2 to 7 and 10 of Article 29 of Directive (EU) 2018/2001 shall be assessed in accordance with Articles 30 and 31(1) of that Directive. B.3.4. Relevant parameters In line with the formulae given in Sections B.3.1 to B.3.3 of this Annex, the following parameters shall be determined for each source stream:

d 31(1) of that Directive. B.3.4. Relevant parameters In line with the formulae given in Sections B.3.1 to B.3.3 of this Annex, the following parameters shall be determined for each source stream:

Standard method, combustion: — Minimum requirement: Fuel quantity (t or m3), Emission factor (t CO2/t or t CO2/m3). — Recommended improvement: Fuel quantity (t or m3), NCV (TJ/t or TJ/m3), Emission factor (t CO2/ TJ), Oxidation factor, Biomass fraction, evidence for meeting the criteria of Section B.3.3.
Standard method, process emissions: — Minimum requirement: Activity data (t or m3), Emission factor (t CO2/t or t CO2/m3). — Recommended improvement: Activity data (t or m3), Emission factor (t CO2/t or t CO2/m3), conversion factor.
Mass balance: — Minimum requirement: Material quantity (t), Carbon content (t C/t material). — Recommended improvement: Material quantity (t), Carbon content (t C/t material), NCV (TJ/t), biomass fraction, evidence for meeting the criteria of Section B.3.3. B.4. Requirements for activity data B.4.1. Continual or batch-wise metering Where quantities of fuels or materials, including goods or intermediate products, have to be determined for a reporting period, one of the following methods may be chosen and laid down in the monitoring methodology documentation:

terials, including goods or intermediate products, have to be determined for a reporting period, one of the following methods may be chosen and laid down in the monitoring methodology documentation:

based on continual metering at the process where the material is consumed or produced;
based on aggregation of metering of quantities separately (batch-wise) delivered or produced taking into account relevant stock changes. For this purpose the following shall apply: (a) the quantity of fuel or material consumed during the reporting period shall be calculated as the quantity of fuel or material imported during the reporting period, minus the quantity of fuel or material exported, plus the quantity of fuel or material in stock at the beginning of the reporting period, minus the quantity of fuel or material in stock at the end of the reporting period; (b) the production levels of goods or intermediate products shall be calculated as the quantity exported during the reporting period, minus the quantity imported, minus the quantity of product or material in stock at the beginning of the reporting period, plus the quantity of product or material in stock at the end of the reporting period. For avoiding any double counting, products of a production process returned into the same production process are deducted from production levels. Where it is technically not feasible or would incur unreasonable costs to determine quantities in stock by direct measurement, those quantities may be estimated based on one of the following:

els. Where it is technically not feasible or would incur unreasonable costs to determine quantities in stock by direct measurement, those quantities may be estimated based on one of the following:

data from previous years and correlated with appropriate activity levels for the reporting period;
documented procedures and respective data in audited financial statements for the reporting period. Where the determination of quantities of products, materials or fuels for the entire reporting period is technically not feasible or would incur unreasonable costs, the next most appropriate day may be chosen to separate a reporting period from the following one. It shall be reconciled accordingly to the reporting period required. The deviations involved for each product, material or fuel shall be clearly recorded to form the basis of a value representative for the reporting period and to be considered consistently in relation to the next year. B.4.2. Operator’s control over measurement systems The preferred method for determining quantities of products, materials or fuels shall be that the operator of the installation uses measurement systems under its own control. Measurement systems outside the operator’s own control, in particular if under the control of the supplier of the material or fuel, may be used in the following cases:
where the operator does not have an own measurement system available for determining the respective data set;

ontrol of the supplier of the material or fuel, may be used in the following cases:

where the operator does not have an own measurement system available for determining the respective data set;
where determining the data set by the operator’s own measurement system is technically not feasible or would incur unreasonable costs;
where the operator has evidence that the measurement system outside the operator’s control gives more reliable results and is less prone to risks of misstatements. In the case that measurement systems outside the operator’s own

control are used, applicable data sources shall be the following: (1) amounts from invoices issued by a trade partner, provided that a commercial transaction between two independent trade partners takes place; (2) direct readings from the measurement systems. B.4.3. Requirements for measurement systems A thorough understanding of the uncertainty associated with metering quantities of fuels and materials, including the influence of the operating environment and, where applicable, the uncertainty of stock determination shall be available. Measuring instrauments shall be chosen that ensure the lowest uncertainty available without incurring unreasonable costs and that are fit for the environment they are used in, in accordance with applicable technical standards and requirements. If available, instruments subject to legal metrological control shall be preferred.

t are fit for the environment they are used in, in accordance with applicable technical standards and requirements. If available, instruments subject to legal metrological control shall be preferred. In this case, the maximum permissible error in service allowed by the relevant national legislation on legal metrological control for the relevant measuring task may be used as the uncertainty value. Where a measuring instrument needs to be replaced because of malfunction or because calibration demonstrates that requirements are not met anymore, it shall be replaced by instruments that ensure meeting the same or a better uncertainty level compared to the existing instrument. B.4.4. Recommended improvement It is considered a recommended improvement to achieve a measurement uncertainty comensurate with the total emissions of the source stream or emission source, with lowest uncertainty for the biggest parts of the emissions. For orientation purposes, for emissions of more than 500 000 t CO2 per year, the uncertainty over the full reporting period taking into account stock changes, if applicable, shall be 1,5 % or better. For emissions below 10 000

r emissions of more than 500 000 t CO2 per year, the uncertainty over the full reporting period taking into account stock changes, if applicable, shall be 1,5 % or better. For emissions below 10 000

t CO2 per year, uncertainty lower than 7,5 % shall be acceptable. B.5. Requirements for calculation factors for CO2 B.5.1. Methods for determining calculation factors For the determination of calculation factors required for the calculation-based methodology, one of the following methods may be chosen:

use of standard values;
use of proxy data based on a empirical correlations between the relevant calculation factor and other properties better accessible to measurement;
use of values based on laboratory analysis. Calculation factors shall be determined consistently with the state used for related activity data, referring to the fuel’s or material’s state in which the fuel or material is purchased or used in the emission causing process, before it is dried or otherwise treated for laboratory analysis. Where this incurs unreasonable costs or where higher accuracy can be achieved, activity data and calculation factors may be consistently reported referring to the state in which laboratory analyses are carried out. B.5.2. Applicable standard values Type I standard values, shall be applicable only if no type II standard value is available for the same parameter and material or fuel. Type I standard values shall be the following:

standard values Type I standard values, shall be applicable only if no type II standard value is available for the same parameter and material or fuel. Type I standard values shall be the following:

(a) standard factors provided in Annex VIII; (b) standard factors contained in the latest IPCC guidelines for GHG inventories (1); (c) values based on laboratory analyses carried out in the past, not older than 5 years and considered representative for the fuel or material. Type II standard values, shall be the following: (a) standard factors used by the country where the installation is located for its latest national inventory submission to the Secretariat of the United Nations Framework Convention on Climate Change; (b) values published by national research institutions, public authorities, standardisation bodies, statistical offices, etc. for the purpose of more disaggregated emissions reporting than under the previous point; (c) values specified and guaranteed by the supplier of a fuel or material where there is evidence that the carbon content exhibits a 95 % confidence interval of not more than 1 %; (d) stoichiometric values for the carbon content and related literature values for the net calorific value (NCV) of a pure substance;

ontent exhibits a 95 % confidence interval of not more than 1 %; (d) stoichiometric values for the carbon content and related literature values for the net calorific value (NCV) of a pure substance;

(e) values based on laboratory analyses carried out in the past not older than two years and considered representative for the fuel or material. In order to ensure consistency over time, any standard values used shall be laid down in the monitoring methodology documentation, and only changed if there is evidence that the new value is more adequate and representative for the fuel or material used than the previous one. Where the standard values change on an annual basis, the authoritative applicable source of that value shall be laid down in the monitoring methodology documentation instead of the value itself. B.5.3. Establishing correlations for determining proxy data A proxy for the carbon content or emission factor may be derived from the following parameters, in combination with an empirical correlation determined at least once per year in accordance with the requirements for laboratory analyses given in Section B.5.4 of this Annex as follows: (a) density measurement of specific oils or gases, including those common to the refinery or steel industry; (b) net calorific value for specific coal types. The correlation has to satisfy the requirements of good industrial practice and may be applied only to values of the proxy which fall into the range for which it was established. B.5.4. Requirements for laboratory analyses

tisfy the requirements of good industrial practice and may be applied only to values of the proxy which fall into the range for which it was established. B.5.4. Requirements for laboratory analyses Where laboratory analyses are required for determining properties (including moisture, purity, concentration, carbon content, biomass fraction, net calorific value, density) of products, materials, fuels or waste gases, or for establishing correlations between parameters for

the purpose of indirect determination of required data, the analyses shall comply with the requirements of this section. The result of any analysis shall be used only for the delivery period or batch of fuel or material for which the samples have been taken, and for which the samples were intended to be representative. When determining a specific parameter, the results of all analyses made shall be used with regard to that parameter. B.5.4.1. Use of standards Any analyses, sampling, calibrations and validations for the determination of calculation factors shall be carried out by applying methods based on corresponding ISO standards. Where such standards are not available, the methods shall be based on suitable EN or national standards or requirements laid down in an eligible monitoring, reporting and verification system.

ndards. Where such standards are not available, the methods shall be based on suitable EN or national standards or requirements laid down in an eligible monitoring, reporting and verification system. Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies may be used, limiting sampling and measurement bias. B.5.4.2. Recommendations on sampling plan and minimum frequency of analyses The minimum frequencies for analyses for relevant fuels and materials listed in Table 1 of this Annex shall be used. Another analysis frequency may be used in the following cases: (a) where the table does not contain an applicable minimum frequency; (b) where an eligible monitoring, reporting and verification system provides for another minimum analysis frequency for the same type of material or fuel; (c) where the minimum frequency listed in Table 1 of this Annex would incur unreasonable cost;

ification system provides for another minimum analysis frequency for the same type of material or fuel; (c) where the minimum frequency listed in Table 1 of this Annex would incur unreasonable cost;

(d) where it can be demonstrated that based on historical data, including analytical values for the respective fuels or materials in the reporting period immediately preceding the current reporting period, any variation in the analytical values for the respective fuel or material does not exceed 1/3 of the uncertainty in determining the activity data of the relevant fuel or material. Where an installation operates for part of the year only, or where fuels or materials are delivered in batches that are consumed over more than one reporting period, a more appropriate schedule for analyses may be chosen, provided that it results in a comparable uncertainty as under the last point of the previous subparagraph. Table 1 Minimum analyses frequencies Fuel/material Minimum frequency of analyses Natural gas At least weekly Other gases, in particular synthesis gas and process gases such as refinery mixed gas, coke oven gas, blast-furnace gas, converter gas, oilfield, and gas field gas At least daily – using appropriate procedures at different parts of the day Fuel oils (for example light, medium, heavy fuel oil, bitumen) Every 20 000 tonnes of fuel and at least six times a year

s At least daily – using appropriate procedures at different parts of the day Fuel oils (for example light, medium, heavy fuel oil, bitumen) Every 20 000 tonnes of fuel and at least six times a year

Coal, coking coal, coke, petroleum coke, peat Every 20 000 tonnes of fuel/ material and at least six times a year Other fuels Every 10 000 tonnes of fuel and at least four times a year Untreated solid waste (pure fossil or mixed biomass/fossil) Every 5 000 tonnes of waste and at least four times a year Liquid waste, pre-treated solid waste Every 10 000 tonnes of waste and at least four times a year Carbonate minerals (including limestone and dolomite) Every 50 000 tonnes of material and at least four times a year Clays and shales Amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year Other materials (primary, intermediate, and final product) Depending on the type of material and the variation, amounts of material corresponding to emissions of 50 000 tonnes of CO2 and at least four times a year Samples shall be representative for the total batch or time period of deliveries for which they are taken. In order to ensure representativeness, the heterogenety of the material has to be taken into account, as well as all other relevant aspects such as the

period of deliveries for which they are taken. In order to ensure representativeness, the heterogenety of the material has to be taken into account, as well as all other relevant aspects such as the

avilable sampling equipment, possible segregation of phases or local distribution of particle sizes, stability of samples, etc. The sampling method shall be laid down in the monitoring methodology documentation. It is considered a recommended improvement to use a dedicated sampling plan for each relevant material or fuel, following applicable standards, containing the relevant information on methodologies for the preparation of samples, including information on responsibilities, locations, frequencies and quantities, and methodologies for the storage and transport of samples. B.5.4.3. Recommendations for laboratories Laboratories used to carry out analyses for the determination of calculation factors shall be accredited in accordance with ISO/IEC 17025, for the relevant analytical methods. Laboratories not accredited may be used for the determination of calculation factors only where there is evidence that access to accredited laboratories is technically not feasible or would incur unreasonable costs, and that the non-accredited laboratory is sufficiently competent. A laboratory shall be considered sufficiently competent if it complies with all of the following:

it is economically independent of the operator, or at least organisationally shielded from influence by the management of the installation;
it applies the applicable standards for the analyses requested;

omically independent of the operator, or at least organisationally shielded from influence by the management of the installation; 2. it applies the applicable standards for the analyses requested; 3. it employs personnel competent for the specific tasks assigned; 4. it appropriately manages the sampling and sample preparation, including control of sample integrity;

it regularly carries out quality assurance on calibrations, sampling and analytical methods, by suitable methods, including regular participation in proficiency testing schemes, applying analytical methods to certified reference materials, or inter-comparison with an accredited laboratory;
it manages equipment appropriately, including by maintaining and implementing procedures for calibration, adjustment, maintenance and repair of equipment, and record keeping thereof. B.5.5. Recommended methods for determination of calculation factors It is considered a recommended improvement to apply standard values only for source streams which correspond to minor emission quantities, and to apply laboratory analyses for all major source streams. The following list presents the applicable methods in sequence of increasing data quality:
type I standard values;
type II standard values;
correlations for determining proxy data;
analyses carried out outside the operator’s control, e.g. by the supplier of the fuel or material, contained in purchase documents, without further information on the methods applied;

proxy data; 4. analyses carried out outside the operator’s control, e.g. by the supplier of the fuel or material, contained in purchase documents, without further information on the methods applied;

analyses in non-accredited laboratories, or in accredited laboratories, but with simplified sampling methods;
analyses in accredited laboratories, applying best practice regarding sampling. B.6. Requirements for a measurement-based methodology for CO2 and N2O B.6.1. General provisions A measurement-based methodology requires the use of a Continuous Emission Measurement System (CEMS) installed at a suitable measurement point. For the monitoring of N2O emissions, the use of the measurement- based methodology, is mandatory. For CO2 it shall be used only if there is evidence that it leads to more accurate data than the calculation-based methodology. The requirements on uncertainty of measurement systems pursuant to Section B.4.3 of this Annex shall apply. CO emitted to the atmosphere shall be treated as the molar equivalent amount of CO2. Where several emission sources exist in one installation and cannot be measured as one emission source, the operator shall measure emissions from those sources separately and add the results to obtain the total emissions of the gas in question over the reporting period. B.6.2. Method and calculation B.6.2.1. Emissions of a reporting period (annual emissions) The total emissions from an emission source over the reporting period shall be determined by summing up over the reporting

nd calculation B.6.2.1. Emissions of a reporting period (annual emissions) The total emissions from an emission source over the reporting period shall be determined by summing up over the reporting period all hourly values of the measured greenhouse gas

concentration multiplied by the hourly values of the flue gas flow, where the hourly values shall be averages over all individual measurement results of the respective operating hour, applying the formula: [image] (Equation 16) Where: GHG Emtotalare the total annual GHG emissions in tonnes; GHG conchourly,i are the hourly concentrations of GHG emissions in g/ Nm3 in the flue gas flow measured during operation for hour or shorter reference period i; Vhourly,i is the flue gas volume in Nm3 for one hour or a shorter reference period i, determined by integrating the flow rate over the reference period; and HoursOp are the total number of hours (or shorter reference periods) for which the measurement-based methodology is applied, including the hours for which data has been substituted in accordance with Section B.6.2.6 of this Annex. The index i refers to the individual operating hour (or reference periods). Hourly averages for each measured parameter shall be calculated before further processing, by using all data points available for that specific hour. Where data for shorter reference periods can be generated without additional cost, those periods shall be used for the determination of the annual emissions.

points available for that specific hour. Where data for shorter reference periods can be generated without additional cost, those periods shall be used for the determination of the annual emissions.

B.6.2.2. Determination of GHG concentration The concentration of the GHG under consideration in the flue gas shall be determined by continuous measurement at a representative point through one of the following: — direct measurement of the concentration of the GHG; — indirect measurement: in the case of high concentration in the flue gas, the concentration of the GHG may be calculated using an indirect concentration measurement taking into account the measured concentration values of all other components i of the gas stream, using the following formula: [image] (Equation 17) Where: conci is the concentration of gas component i. B.6.2.3. CO2 emissions from biomass Where relevant, any CO2 amount stemming from biomass which complies with the criteria given in Section B.3.3 of this Annex may be subtracted from the total measured CO2 emissions, provided one of the following methods is used for the amount of biomass CO2 emissions:

a calculation-based methodology, including methodologies using analyses and sampling based on ISO 13833 (Stationary source emissions – Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide – Radiocarbon sampling and determination);

analyses and sampling based on ISO 13833 (Stationary source emissions – Determination of the ratio of biomass (biogenic) and fossil-derived carbon dioxide – Radiocarbon sampling and determination);

another method based on a relevant standard, including ISO 18466 (Stationary source emissions – Determination of the biogenic fraction in CO2 in stack gas using the balance method);
another method allowed by an eligible monitoring, reporting and verification system. B.6.2.4. Determining CO2e emissions from N2O In the case of N2O measurements, the total annual N2O emissions from all emissions sources, measured in tonnes to three decimal places, shall be converted to annual CO2e in rounded tonnes, using the following formula and the GWP values given in Annex VIII: CO2e [t] = N2Oannual[t] × GWPN2O (Equation 18) Where: N2Oannualis the total annual N2O emissions, calculated in accordance with Section B.6.2.1 of this Annex. B.6.2.5. Determination of flue gas flow The flue gas flow may be determined by one of the following methods: — calculation by means of a suitable mass balance, taking into account all significant parameters on the input side, including for CO2 emissions at least input material loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);

rial loads, input airflow and process efficiency, and on the output side, including at least the product output and the concentration of oxygen (O2), sulphur dioxide (SO2) and nitrogen oxides (NOx);

— determination by continuous flow measurement at a representative point. B.6.2.6. Treatment of measurement gaps Where the continuous measurement equipment for a parameter is out of control, out of range or out of operation for part of the hour or reference period, the related hourly average shall be calculated pro rata to the remaining data points for that specific hour or shorter reference period, provided that at least 80 % of the maximum number of data points for a parameter are available. Where fewer than 80 % of the maximum number of data points for a parameter are available, the following methods shall be used. — In the case of a parameter directly measured as concentration, a substitution value as the sum of an average concentration and twice the standard deviation associated with that average is used, applying the following equation: [image] (Equation 19) Where: [image] is the arithmetic mean of the concentration of the specific parameter over the whole reporting period or, where specific circumstances applied when data loss occurred, an appropriate period reflecting the specific circumstances; and

entration of the specific parameter over the whole reporting period or, where specific circumstances applied when data loss occurred, an appropriate period reflecting the specific circumstances; and

σ c is the best estimate of the standard deviation of the concentration of the specific parameter over the whole reporting or, where specific circumstances applied when data loss occurred, an appropriate period reflecting the specific circumstances. Where the reporting period is not applicable for determining such substitution values due to significant technical changes at the installation, another sufficiently representative timeframe shall be chosen for determining the average and standard deviation, where possible with the duration of at least 6 months. — In the case of a parameter other than concentration, substitute values shall be determined through a suitable mass balance model or an energy balance of the process. This model shall be validated by using the remaining measured parameters of the measurement-based methodology and data at regular working conditions, considering a time period of the same duration as the data gap. B.6.3. Quality requirements All measurements shall be carried out applying methods based on:

ISO 20181:2023 Stationary source emissions – Quality assurance of automated measuring systems
ISO 14164:1999 Stationary source emissions – Determination of the volume flowrate of gas streams in ducts – Automated method

ry source emissions – Quality assurance of automated measuring systems 2. ISO 14164:1999 Stationary source emissions – Determination of the volume flowrate of gas streams in ducts – Automated method

ISO 14385-1:2014 Stationary source emissions – Greenhouse gases – Part 1: Calibration of automated measuring systems
ISO 14385-2:2014 Stationary source emissions – Greenhouse gases – Part 2: Ongoing quality control of automated measuring systems
other relevant ISO standards, in particular ISO 16911-2 (Stationary source emissions – Manual and automatic determination of velocity and volume flow rate in ducts). Where no applicable published standards exist, suitable draft standards, industry best practice guidelines or other scientifically proven methodologies shall be used, limiting sampling and measurement bias. All relevant aspects of the continuous measurement system shall be considered, including the location of the equipment, calibration, measurement, quality assurance and quality control. Laboratories carrying out measurements, calibrations and relevant equipment assessments for continuous measurement systems shall be accredited in accordance with ISO/IEC 17025 for the relevant analytical methods or calibration activities.

calibrations and relevant equipment assessments for continuous measurement systems shall be accredited in accordance with ISO/IEC 17025 for the relevant analytical methods or calibration activities. Where the laboratory does not have such accreditation, sufficient competence in line with Section B.5.4.3 of this Annex shall be ensured. B.6.4. Corroborating calculations CO2 emissions determined by a measurement-based methodology shall be corroborated by calculating the annual emissions of each greenhouse gas in question for the same emission sources and source streams. For this purpose, the requirements laid down in Sections B.4 to B.6 of this Annex may be simplified as appropriate. B.6.5. Minimum requirements for continuous emissions measurements

As a minimum requirement, an uncertainty 7,5 % of the GHG emissions of an emission source over the full reporting period shall be achieved. For minor emission sources, or under exceptional circumstances 10 % uncertainty may be allowed. It is a recommended improvement to achieve an uncertainty of 2,5 % at least for emission sources emitting more than 100 000 tonnes of fossil CO2e per reporting period. B.7. Requirements for determining perfluorocarbon emissions Monitoring shall cover emissions of perfluorocarbons (PFCs) resulting from anode effects including fugitive emissions of perfluorocarbons.

.7. Requirements for determining perfluorocarbon emissions Monitoring shall cover emissions of perfluorocarbons (PFCs) resulting from anode effects including fugitive emissions of perfluorocarbons. Emissions not related to anode effects shall be determined based on estimation methods in accordance with industry best practice, in particular guidelines provided by the International Aluminium Institute. PFC emissions shall be calculated from the emissions measurable in a duct or stack (‘point source emissions’) as well as fugitive emissions using the collection efficiency of the duct: PFC emissions (total) = PFC emissions (duct)/collection efficiency (Equation 20) The collection efficiency shall be measured when the installation- specific emission factors are determined. The emissions of CF4 and C2F6 emitted through a duct or stack shall be calculated by using one of the following methods:

method A where the anode effect minutes per cell-day are recorded;
method B where the anode effect overvoltage is recorded. B.7.1. Calculation Method A – Slope Method The following equations for determining PFC emissions shall be

tes per cell-day are recorded; 2. method B where the anode effect overvoltage is recorded. B.7.1. Calculation Method A – Slope Method The following equations for determining PFC emissions shall be

used: CF4 emissions [t] = AEM × (SEFCF4/1 000) × PrAl (Equation 21) C2F6 emissions [t] = CF4 emissions × FC2F6 (Equation 22) Where: AEM is the anode effect minutes/cell-day; SEFCF4is the slope emission factor expressed in [(kg CF4/t Al produced)/(anode effect minutes/cell-day)]. Where different cell-types are used, different SEF may be applied as appropriate; PrAl is the production of primary aluminium [t] during the reporting period; and FC2F6is the weight fraction of C2F6 [t C2F6/t CF4]. The anode effect minutes per cell-day expresses the frequency of anode effects (number anode effects/cell-day) multiplied by the average duration of anode effects (anode effect minutes/ occurrence): AEM = frequency × average duration (Equation 23) Emission factor: The emission factor for CF4 (slope emission factor, SEFCF4) expresses the amount [kg] of CF4 emitted per tonne of aluminium produced per anode effect minute per cell-day. The emission factor (weight fraction FC2F6) of C2F6 expresses the amount [kg] of C2F6 emitted proportionate to the amount [kg] of CF4 emitted. Minimum requirement: Technology-specific emission factors from Table 2 of this Annex are used.

2F6) of C2F6 expresses the amount [kg] of C2F6 emitted proportionate to the amount [kg] of CF4 emitted. Minimum requirement: Technology-specific emission factors from Table 2 of this Annex are used.

Recommended improvement: Installation-specific emission factors for CF4 and C2F6 are established through continuous or intermittent field measurements. For the determination of those emission factors industry best practice shall be applied, in particular the most recent guidelines provided by the International Aluminium Institute. The emission factor shall also take into account emissions related to non-anode effects. Each emission factor shall be determined with a maximum uncertainty of ± 15 %. The emission factors shall be determined at least every three years or earlier where necessary due to relevant changes at the installation. Relevant changes shall include a change in the distribution of anode effect duration, or a change in the control algorithm affecting the mix of the types of anode effects or the nature of the anode effect termination routine. Table 2 Technology-specific emission factors related to activity data for the slope method Technology Emission factor for CF4 (SEFCF4) [(kg CF4/ t Al)/(AE- Mins/cell- day)] Emission factor for C2F6 (FC2F6) [t C2F6/ t CF4] Legacy Point Feed Pre Bake (PFPB L) 0,122 0,097 Modern Point Feed Pre Bake (PFPB M) 0,104 0,057

or CF4 (SEFCF4) [(kg CF4/ t Al)/(AE- Mins/cell- day)] Emission factor for C2F6 (FC2F6) [t C2F6/ t CF4] Legacy Point Feed Pre Bake (PFPB L) 0,122 0,097 Modern Point Feed Pre Bake (PFPB M) 0,104 0,057

Modern Point-Fed Prebake without fully automated anode effect intervention strategies for PFC emissions (PFPB MW) – (*1) – (*1) Centre Worked Prebake (CWPB) 0,143 0,121 Side Worked Prebake (SWPB) 0,233 0,280 Vertical Stud Søderberg (VSS) 0,058 0,086 Horizontal Stud Søderberg (HSS) 0,165 0,077 B.7.2. Calculation Method B – Overvoltage Method For the overvoltage method, the following equations shall be used: CF4 emissions [t] = OVC × (AEO/CE) × PrAl × 0,001 (Equation 24) C2F6 emissions [t] = CF4 emissions × FC2F6 (Equation 25) Where: OVC is the overvoltage coefficient (‘emission factor’) expressed in kg CF4 per tonne of aluminium produced per mV overvoltage; AEO is the anode effect overvoltage per cell [mV] determined as the integral of (time × voltage above the target voltage) divided by the time (duration) of data collection;

duced per mV overvoltage; AEO is the anode effect overvoltage per cell [mV] determined as the integral of (time × voltage above the target voltage) divided by the time (duration) of data collection;

CE is the average current efficiency of aluminium production [%]; PrAl is the annual production of primary aluminium [t]; and FC2F6is the weight fraction of C2F6 [t C2F6/t CF4]. the term AEO/CE (Anode effect overvoltage/current efficiency) expresses the time-integrated average anode effect overvoltage [mV overvoltage] per average current efficiency [%]. Minimum requirement: Technology-specific emission factors from Table 3 of this Annex shall be used. Recommended improvement: Installation-specific emission factors are used for CF4 [(kg CF4/t Al)/(mV)] and C2F6 [t C2F6/t CF4] established through continuous or intermittent field measurements. For the determination of those emission factors industry best practice shall be applied, in particular the most recent guidelines provided by the International Aluminium Institute. The emission factors shall be determined with a maximum uncertainty of ± 15 % each. The emission factors shall be determined at least every three years or earlier where necessary due to relevant changes at the installation. Relevant changes shall include a change in the distribution of anode effect duration, or a change in the control algorithm affecting the mix of the types of anode effects or the nature of the anode effect termination routine Table 3 Technology-specific emission factors related to overvoltage activity data

trol algorithm affecting the mix of the types of anode effects or the nature of the anode effect termination routine Table 3 Technology-specific emission factors related to overvoltage activity data

Technology Emission factor for CF4 [(kg CF4/t Al)/ mV] Emission factor for C2F6 [t C2F6/t CF4] Centre Worked Prebake (CWPB) 1,16 0,121 Side Worked Prebake (SWPB) 3,65 0,252 B.7.3. Determination of CO2e emissions CO2e emissions shall be calculated from CF4 and C2F6 emissions as follows, using the global warming potentials listed in Annex VIII. PFC emissions [t CO2e] = CF4 emissions [t] × GWPCF4 + C2F6 emissions [t] × GWPC2F6 (Equation 26) B.8. Requirements for CO2 transfers between installations B.8.1. CO2 contained in gases (‘inherent CO2 ’) Inherent CO2 that is transferred into an installation, including that contained in natural gas, a waste gas (including blast furnace or coke oven gas) or in process inputs (including synthesis gas), shall be included in the emission factor for that source stream. Where inherent CO2 is transferred out of the installation as part of a source stream to another installation, it shall not be counted as emissions of the installation where it originates. However, where inherent CO2 is emitted (e.g. vented or flared) or transferred to entities that do not themselves monitor emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system, it shall be counted as emissions of the installation where it originates.

hemselves monitor emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system, it shall be counted as emissions of the installation where it originates.

B.8.2. Eligibility to deduct stored or used CO2 In the following cases CO2 originating from fossil carbon and originating from combustion or processes leading to process emissions, or which is imported from other installations, including in the form of inherent CO2, may be accounted for as not emitted:

if the CO2 is used within the installation or transferred out of the installation to any of the following: (a) an installation for the purpose of CO2 capture which monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system; (b) an installation or transport network with the purpose of long-term geological storage of CO2 which monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system; (c) a storage site for the purpose of long-term geological storage which monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system.

system; (c) a storage site for the purpose of long-term geological storage which monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system. 2. If the CO2 is used within the installation or transferred out of the installation to an entity which monitors emissions for the purpose of this Regulation or an eligible monitoring, reporting and verification system, in order to produce products in which the carbon stemming from CO2 is permanently chemically bound so that it does not enter the atmosphere under normal use, including any normal activity taking place after the end of the life of the product, as defined in the delegated act adopted pursuant to Article 12(3b) of Directive 2003/87/EC.

CO2 transferred to another installation for the purposes given in points 1 and 2 may be accounted for as not emitted only to the extent evidence is provided across the whole chain of custody to the storage site or installation of CO2 use and including any transport operators, of the fraction of CO2 actually stored or used for the production of chemically stable products compared to the total amount of CO2 transferred out of the originating installation. If CO2 is used within the same installation for the purposes in points 1 and 2, the monitoring methods given in Sections 21 to 23 of Annex IV to Implementing Regulation (EU) 2018/2066 shall be applied. B.8.3. Monitoring rules for CO2 transfers The identity and contact data of a responsible person of the receiving installations or entities shall be clearly laid down in the

8/2066 shall be applied. B.8.3. Monitoring rules for CO2 transfers The identity and contact data of a responsible person of the receiving installations or entities shall be clearly laid down in the monitoring methodology documentation. The amount of CO2 considered not emitted shall be reported in the communication pursuant to Annex IV. The identity and contact data of a responsible person of the installations or entities from which CO2 was received shall be clearly laid down in the monitoring methodology documentation. The amount of CO2 received shall be reported in the communication pursuant to Annex IV. For the determination of the quantity of CO2 transferred from one installation to another, a measurement-based methodology shall be used. For the amount of CO2 permanently chemically bound in products, a calculation-based methodology shall be used, preferably using a mass balance. The chemical reactions applied, and all relevant stoichiometric factors shall be laid down in the monitoring methodology documentation. B.9. Sector-specific requirements B.9.1. Additional rules for combustion units Combustion emissions shall cover all CO2 emissions from the combustion of carbon-containing fuels, including wastes,

.9. Sector-specific requirements B.9.1. Additional rules for combustion units Combustion emissions shall cover all CO2 emissions from the combustion of carbon-containing fuels, including wastes,

independent of any other classification of such emissions or fuels. Where it is unclear if a material acts as fuel or as process input, e.g. for reducing metal ores, that material’s emissions shall be monitored the same way as combustion emissions. All stationary combustion units shall be considered, including boilers, burners, turbines, heaters, furnaces, incinerators, calciners, kilns, ovens, dryers, engines, fuel cells, chemical looping combustion units, flares, thermal or catalytic post-combustion units. Monitoring shall furthermore include CO2 process emissions from flue gas scrubbing, in particular CO2 from limestone or other carbonates for desulphurisation and similar scrubbing, and from urea used in de-NOx units. B.9.1.1. Desulphurisation and other acid gas scrubbing Process CO2 emissions from the use of carbonates for acid gas scrubbing from the flue gas stream shall be calculated on the basis of carbonate consumed (Method A). In the case of desulphurisation, calculation may be based alternatively on the quantity of gypsum produced (Method B).

ue gas stream shall be calculated on the basis of carbonate consumed (Method A). In the case of desulphurisation, calculation may be based alternatively on the quantity of gypsum produced (Method B). In the latter case, the emission factor shall be the stoichiometric ratio of dry gypsum (CaSO4 × 2H2O) to CO2 emitted: 0,2558 t CO2/t gypsum. B.9.1.2. De-NOx If urea is used as reduction agent in a de-NOx unit, process CO2 emissions from its use shall be calculated using method A, applying an emission factor based on the stoichiometric ratio of 0,7328 t CO2/t urea. B.9.1.3. Monitoring of flares When calculating emissions from flares, routine flaring as well as operational flaring (trips, start-up, and shutdown as well as emergency relieves) shall be covered. Inherent CO2 in in the flared gases is to be included. If more accurate monitoring is technically not feasible or would lead to unreasonable costs, a reference emission factor of 0,00393 t CO2/Nm3 shall be used, derived from the combustion of pure

uded. If more accurate monitoring is technically not feasible or would lead to unreasonable costs, a reference emission factor of 0,00393 t CO2/Nm3 shall be used, derived from the combustion of pure

ethane used as a conservative proxy for flare gases. It is a recommended improvement to determine installation-specific emission factors derived from an estimate of the molecular weight of the flare stream, using process modelling based on industry standard models. By considering the relative proportions and the molecular weights of each of the contributing streams, a weighted annual average figure shall be derived for the molecular weight of the flare gas. For activity data, higher measurement uncertainty than for other fuels combusted is acceptable. B.9.2. Additional rules for emissions from cement clinker production B.9.2.1. Additional rules for Method A (input-based) Where method A (kiln input-based) is used for determining process emissions, the following special rules shall apply: — Where cement kiln dust (CKD) or bypass dust leave the kiln system, the related quantities of raw material shall not be considered as process input. Emissions from CKD shall be calculated separately in accordance with Section B.9.2.3 of this Annex. — Either raw meal as a whole, or separate input materials may be characterised, avoiding double counting or omissions from returned or by-passed materials. Where activity data is determined based on the clinker produced, the net amount of raw meal may be determined by means of a site-specific empirical raw meal/clinker ratio.

ned or by-passed materials. Where activity data is determined based on the clinker produced, the net amount of raw meal may be determined by means of a site-specific empirical raw meal/clinker ratio. That ratio shall be updated at least once per year applying industry best practice guidelines. B.9.2.2. Additional rules for Method B (output-based) Where method B (clinker output-based) is used for determining

process emissions, the following special rules shall apply: Activity data shall be determined as the clinker production [t] over the reporting period in one of the following ways: — by direct weighing of clinker; — based on cement deliveries, by material balance taking into account dispatch of clinker, clinker supplies as well as clinker stock variation, using the following formula: [image] (Equation 27) Where: Cliprod is the amount of clinker produced expressed in tonnes; Cemdelivis the amount of cement deliveries expressed in tonnes; CemSV are the cement stock variations expressed in tonnes; CCR is the clinker to cement ratio (tonnes clinker per tonne cement); Clis is the amount of clinker supplied expressed in tonnes; Clid is the amount of clinker dispatched expressed in tonnes; and

s; CCR is the clinker to cement ratio (tonnes clinker per tonne cement); Clis is the amount of clinker supplied expressed in tonnes; Clid is the amount of clinker dispatched expressed in tonnes; and

CliSV is the amount of clinker stock variations expressed in tonnes. The clinker to cement ratio shall either be derived separately for each of the different cement products based on laboratory analyses in line with the provisions of Section B.5.4 or calculated as ratio from the difference of cement deliveries and stock changes and all materials used as additives to the cement including by-pass dust and cement kiln dust. As minimum requirement to determine the emission factor, a standard value of 0,525 t CO2/t clinker shall be applied. B.9.2.3. Emissions related to discarded dust CO2 process emissions from bypass dust or cement kiln dust (CKD) leaving the kiln system, shall be added to the emissions, corrected for a partial calcination ratio of CKD. Minimum requirement: An emission factor of 0,525 t CO2/t dust shall be applied. Recommended improvement: The emission factor (EF) is determined at least once annually in line with the provisions of Section B.5.4 of this Annex and using the following formula: [image] (Equation 28) Where: EFCKDis the emission factor of partially calcined cement kiln dust [t CO2/t CKD]; EFCli is the installation-specific emission factor of clinker [t CO2/ t clinker]; and

: [image] (Equation 28) Where: EFCKDis the emission factor of partially calcined cement kiln dust [t CO2/t CKD]; EFCli is the installation-specific emission factor of clinker [t CO2/ t clinker]; and

d is the degree of CKD calcination (released CO2 as % of total carbonate CO2 in the raw mix). B.9.3. Additional rules for emissions from nitric acid production B.9.3.1. General rules for N2O measurement N2O emissions shall be determined using a measurement-based methodology. N2O concentrations in the flue gas from each emission source shall be measured at a representative point, after the NOx/N2O abatement equipment, where abatement is used. Techniques capable of measuring N2O concentrations of all emission sources during both abated and unabated conditions shall be applied. All measurements shall be adjusted to a dry gas basis where required and consistently reported. B.9.3.2. Determination of flue gas flow For monitoring flue gas flow, the mass balance method set out in Section B.6.2.5 of this Annex shall be used, unless it is technically not feasible. In that case, an alternative method may be used, including by another mass balance method based on significant parameters such as ammonia input load, or determination of flow by continuous emissions flow measurement. The flue gas flow shall be calculated in accordance with the following formula: Vflue gas flow [Nm3/h] = Vair × (1 — O2,air)/(1 — O2,flue gas) (Equation 29) Where: Vair is the total input air flow in Nm3/h at standard conditions; O2,air is the volume fraction of O2 in dry air (= 0,2095); and

[Nm3/h] = Vair × (1 — O2,air)/(1 — O2,flue gas) (Equation 29) Where: Vair is the total input air flow in Nm3/h at standard conditions; O2,air is the volume fraction of O2 in dry air (= 0,2095); and

O2,flue gas is the volume fraction of O2 in the flue gas. Vair shall be calculated as the sum of all air flows entering the nitric acid production unit, in particular primary and secondary input air, and seal input air, where applicable. All measurements shall be adjusted to a dry gas basis and reported consistently. B.9.3.3. Oxygen (O2) concentrations Where necessary for calculating the flue gas flow in accordance with Section B.9.3.2 of this Annex, the oxygen concentrations in the flue gas shall be measured, applying the requirements laid down in Section B.6.2.2 of this Annex. All measurements shall be adjusted to a dry gas basis and reported consistently. C. HEAT FLOWS C.1. Rules for determining net measurable heat C.1.1. Principles All specified amounts of measurable heat shall always refer to net amount of measurable heat, determined as the heat content (enthalpy) of the heat flow transmitted to the heat-consuming process or external user minus the heat content of the return flow. Heat-consuming processes necessary for operating the heat production and distribution, such as deaerators, make-up water preparation, and regular blow offs, shall be taken into account in the efficiency of the heat system and shall be accounted for in the embedded emissions of goods. Where the same heat medium is used by several consecutive

ar blow offs, shall be taken into account in the efficiency of the heat system and shall be accounted for in the embedded emissions of goods. Where the same heat medium is used by several consecutive processes and its heat is consumed starting from different temperature levels, the quantity of heat consumed by each heat-

consuming process shall be determined separately, unless the processes are part of the overall production process of the same goods. Re-heating of the transfer medium between consecutive heat-consuming processes shall be treated like additional heat production. Where heat is used to provide cooling via an absorption cooling process, that cooling process shall be considered as the heat- consuming process. C.1.2. Methodology for determining net amounts of measurable heat For the purpose of selecting data sources for quantification of energy flows in accordance with Section A.4 of this Annex, the following methods for determining net amounts of measurable heat shall be considered: C.1.2.1. Method 1: Using measurements Under this method, all relevant parameters shall be measured, in particular temperature, pressure, state of the transmitted as well as the returned heat medium. In the case of steam, the state of the medium shall refer to its saturation or degree of superheating. The (volumetric) flow rate of the heat transfer medium shall be measured. Based on the measured values, the enthalpy and the specific volume of the heat transfer medium shall be determined using suitable steam tables or engineering software. The mass flow rate o

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