- The study analyzes how CBAM should handle indirect emissions embedded in imported goods from non-EU countries.
- It examines how to set default emission factors for indirect emissions.
- It assesses when declarants may report actual indirect emissions, including rules on technical links, PPAs, and verification.
- It considers whether indirect emissions coverage should be expanded to more CBAM sectors.
Source: taxation-customs.ec.europa.eu
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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