CBAM 下游扩围

碳 Annex I — extension of the goods list to downstream steel and aluminium products

The Annex replaces the steel table so that, alongside the existing upstream goods, a broad range of downstream steel products (e.g. tubes, structures, screws, articles of iron or steel) is covered, while certain ferro-alloys (7202) and ferrous waste (7204) are excluded; a new table of Combined metal products covers articles such as wire netting (7314), nails (7317), certain articles of base metal (ex-7415, 8302, 8309), diesel engines (8408), cables (8544) and, at the downstream end, furniture and prefabricated buildings (9403, 9406), with the greenhouse gas listed as carbon dioxide and perfluorocarbons. — Reference: COM(2025) 989 Annex I.

该附件替换了钢铁制品表：在原有上游货物之外，将管材、结构件、螺钉、钢铁制品等大量下游钢铁产品纳入覆盖，同时排除某些铁合金（7202）与含铁废料（7204）；新增「含金属复合产品」表，涵盖铁丝网（7314）、钉（7317）、某些贱金属制品（ex-7415、8302、8309）、柴油发动机（8408）、电缆（8544），以及下游端的家具与预制建筑（9403、9406），温室气体列为二氧化碳与全氟碳化物——依据 COM(2025) 989 Annex I。

碳环境 Annex II — amended Annex IV definitions and the composite-goods formula

Amended Annex IV defines the electricity emission factor (e) as the CO2 intensity of electricity generated in a geographical area, weighted by production, and a power purchase agreement (f) as a contract under which a person purchases electricity directly from an electricity producer and that includes physical delivery. For composite goods the embedded emissions are calculated as SEE_g = (AttrEm_g + EE_InpMat) / AL_g, where EE_InpMat is the sum over input materials of their mass multiplied by their embedded emissions, counting only precursors listed in Annex I or Annex VIII that do not originate in an exempted third country. — Reference: COM(2025) 989 Annex II amending CBAM Regulation Annex IV points (e), (f) and 3.

修正后的附件四将电力排放因子 (e) 定义为某一地理区域内发电的 CO2 强度并按发电量加权，将购电协议 (f) 定义为当事人直接向发电方购电且包含物理交付的合同。对复合货物，内含排放按 SEE_g = (AttrEm_g + EE_InpMat) / AL_g 计算，其中 EE_InpMat 为各投入材料的质量乘其内含排放之总和，且仅计入列入附件一或附件八、且非来自豁免第三国的前体——依据 COM(2025) 989 Annex II 对 CBAM 条例附件四 (e)、(f) 及第 3 点的修正。

碳 Annex III — new Annex VIII: precursors that are not themselves CBAM goods

A new Annex VIII lists precursor materials that do not constitute CBAM goods in their own right but whose embedded emissions must be taken into account: for steel, ferrous waste and remelting scrap ingots of iron or steel (ex 7204), excluding post-consumer scrap; and for aluminium, aluminium waste and scrap (ex 7602), excluding post-consumer scrap. — Reference: COM(2025) 989 Annex III inserting Annex VIII into the CBAM Regulation.

新增附件八列出本身不构成 CBAM 货物、但其内含排放须计入的前体材料：钢铁方面为含铁废料及钢铁重熔锭（ex 7204），不含消费后废料；铝方面为铝废料及碎料（ex 7602），不含消费后废料——依据 COM(2025) 989 Annex III 在 CBAM 条例中新增附件八。

碳 Explanatory memorandum — scope of the downstream extension

The proposal will extend the scope of the CBAM to address the risk of carbon leakage for products further down the value chain of the steel and aluminium products currently in CBAM’s scope.

该提案将把 CBAM 范围延伸至目前覆盖范围之外、处于钢铁和铝产品价值链下游的产品，以应对碳泄漏风险。

碳 Proposed recital (20) — pre-consumer scrap as a precursor

emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should be taken into account for the calculation of embedded emissions of goods. ... The emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should only be taken into account when used as a precursor for goods listed in Annex I of this Regulation.

在计算货物内含排放时，应考虑消费前铝废料与消费前钢废料的排放。……消费前铝废料与消费前钢废料的排放，只在其作为本条例附件一所列货物的前体投入时予以考虑。

碳环境 Proposed recital (42) — calculation of embedded emissions in downstream goods

Following the principles and calculation methods applicable to other goods, embedded emissions in downstream goods should be calculated on the basis of actual emissions verified by a verifier, or by reference to default values calculated and made available by the Commission.

依照适用于其他货物的原则与计算方法，下游货物的内含排放应以经核查人核查的实际排放为基础计算，或参照委员会计算并公布的默认值计算。

碳 Proposed recital (53) — application dates

To provide sufficient predictability, the extension of the scope of Annex I to Regulation (EU) 2023/956 and to input materials (precursors) listed in Annex VIII should apply from 1 January 2028

为提供充分的确定性，条例 (EU) 2023/956 附件一范围及附件八所列投入材料（前体）的延伸应自 2028 年 1 月 1 日起适用。