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CBAM: Default Values for Emission Calculation

CBAM: Default Values for Emission Calculation

On December 22, 2023, the European Commission released the default values to be used for the quarterly reporting mandated by the new Carbon Border Adjustment Mechanism (CBAM) Regulation. This Regulation, which we previously discussed in this earlier article, is a crucial element of the European Green Deal. Together with the "Fit for 55" proposals, its aim is to reduce greenhouse gas emissions by at least 55% compared to 1990 levels by 2030 and achieve climate neutrality by 2050.

CBAM involves two implementation phases: the first is the transitional phase, which began on October 1, 2023, and will end on December 31, 2025. The second phase, starting on January 1, 2026, marks the definitive enforcement of the new Regulation.

During this transitional phase, CBAM will apply only to imports of cement, iron and steel, aluminum, fertilizers, electricity, and hydrogen. Stakeholders (importers, producers, and authorities) will be required to collect and submit the requested data quarterly, using the default values provided by the European Commission, with the first deadline set for January 31, 2024.

Specifically, the CBAM declaration must include:

  • The total quantity of each type of CBAM goods imported, expressed in MWh for electricity and in tons for other goods, specified for each plant producing such goods in the country of origin.
  • Actual CO2 emissions and embodied emissions resulting from the production of goods.

At F.lli Mauri, we have always been environmentally conscious and attentive to sustainability issues. We firmly believe that every company has a precise duty to take every possible action to minimize its environmental impact. Many of the investments made so far have aimed primarily at making our production as eco-friendly as possible, preparing us for the significant goals of 2030 and 2050.

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