CBAM 条例

碳 Article 1(1) — Subject matter

This Regulation establishes a carbon border adjustment mechanism (the ‘CBAM’) to address greenhouse gas emissions embedded in the goods listed in Annex I on their importation into the customs territory of the Union in order to prevent the risk of carbon leakage, thereby reducing global carbon emissions and supporting the goals of the Paris Agreement, also by creating incentives for the reduction of emissions by operators in third countries.

本条例设立碳边境调节机制（CBAM），针对附件一所列货物进口进入欧盟关税区时内含的温室气体排放，以防止碳泄漏风险，从而降低全球碳排放并支持《巴黎协定》目标，同时通过为第三国经营者减排提供激励来实现上述目的。

碳 Article 2(1) — Scope

This Regulation applies to goods listed in Annex I originating in a third country, where those goods, or processed products from those goods resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013, are imported into the customs territory of the Union.

本条例适用于原产于第三国、且进口进入欧盟关税区的附件一所列货物，以及由该等货物经《(EU) No 952/2013 号条例》第 256 条所述进境加工程序产出的加工产品。

环境 Article 2(3)(a) — De minimis (as adopted)

By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to: (a) goods listed in Annex I to this Regulation which are imported into the customs territory of the Union provided that the intrinsic value of such goods does not exceed, per consignment, the value specified for goods of negligible value as referred to in Article 23 of Council Regulation (EC) No 1186/2009.

作为对第 1、2 款的减损，本条例不适用于：(a) 进口进入欧盟关税区、且每批货物内在价值不超过《(EC) No 1186/2009 号理事会条例》第 23 条所规定微不足道货物价值的附件一所列货物。（注：2026 年起适用条例以 50 吨/年质量门槛取代该价值门槛，见 Reg (EU) 2025/2083。）

碳 Article 4 — Importation of goods

Goods shall be imported into the customs territory of the Union only by an authorised CBAM declarant.

货物仅可由经授权的 CBAM 申报人进口进入欧盟关税区。

碳 Article 5(1) — Application for authorisation

Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (‘application for an authorisation’). Where such an importer appoints an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013 and the indirect customs representative agrees to act as an authorised CBAM declarant, the indirect customs representative shall submit the application for an authorisation.

在成员国设立的任何进口商，须在将货物进口进入欧盟关税区之前，申请取得经授权 CBAM 申报人身份（“授权申请”）。若该进口商依《(EU) No 952/2013 号条例》第 18 条指定间接海关代理人、且该间接海关代理人同意担任经授权 CBAM 申报人，则由该间接海关代理人提交授权申请。

碳 Article 6(1) — CBAM declaration

By 31 May of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.

每个经授权 CBAM 申报人须在每年 5 月 31 日前（首次为 2027 年、针对 2026 年度），通过第 14 条所述 CBAM 登记系统提交上一日历年度的 CBAM 申报。

碳环境 Article 6(2) — Content of the declaration

The CBAM declaration shall contain the following information: (a) the total quantity of each type of goods imported during the preceding calendar year, expressed in megawatt-hours for electricity and in tonnes for other goods; (b) the total embedded emissions in the goods referred to in point (a) of this paragraph, expressed in tonnes of CO2e emissions per megawatt-hour of electricity or, for other goods, in tonnes of CO2e emissions per tonne of each type of goods, calculated in accordance with Article 7 and verified in accordance with Article 8; (c) the total number of CBAM certificates to be surrendered, corresponding to the total embedded emissions referred to in point (b) of this paragraph after the reduction that is due on the account of the carbon price paid in a country of origin in accordance with Article 9 and the adjustment necessary to reflect the extent to which EU ETS allowances are allocated free of charge in accordance with Article 31; (d) copies of verification reports, issued by accredited verifiers, under Article 8 and Annex VI.

CBAM 申报应包含以下信息：(a) 上一日历年进口的各类货物总量，电力以兆瓦时、其他货物以吨计；(b) 上款 (a) 项货物的内含排放总量，电力以每兆瓦时 CO2e 吨数、其他货物以每吨各类货物 CO2e 吨数计，依第 7 条计算并依第 8 条核查；(c) 应注销的 CBAM 证书总数，对应上款 (b) 项内含排放总量，在依第 9 条扣减原产国已付碳价、并依第 31 条进行反映免费配额调整之后；(d) 依第 8 条及附件六由经认可核查机构出具的核查报告副本。

碳 Article 7(1) — Calculation of embedded emissions

Embedded emissions in goods shall be calculated pursuant to the methods set out in Annex IV. For goods listed in Annex II only direct emissions shall be calculated and taken into account.

货物内含排放须依附件四所列方法计算。对于附件二所列货物，仅计算并计入直接排放。

碳环境 Article 9(1) — Carbon price paid in a third country

An authorised CBAM declarant may claim in the CBAM declaration a reduction in the number of CBAM certificates to be surrendered in order to take into account the carbon price paid in the country of origin for the declared embedded emissions. The reduction may be claimed only if the carbon price has been effectively paid in the country of origin. In such a case, any rebate or other form of compensation available in that country that would have resulted in a reduction of that carbon price shall be taken into account.

经授权 CBAM 申报人可在 CBAM 申报中主张扣减应注销的 CBAM 证书数量，以计入原产国就所申报内含排放已支付的碳价。仅当该碳价已在原产国实际支付时方可主张扣减；此时，原产国任何本会降低该碳价的退税或其他形式的补偿均应一并计入。

碳环境 Article 22(1) — Surrender of CBAM certificates

By 31 May of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender.

经授权 CBAM 申报人须在每年 5 月 31 日前（首次为 2027 年、针对 2026 年度），通过 CBAM 登记系统注销与其依第 6(2)(c) 条申报、依第 8 条核查的内含排放相对应的 CBAM 证书。

碳 Article 22(2) — Quarterly holding requirement

The authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 80 % of the embedded emissions, determined by reference to default values in accordance with the methods set out in Annex IV, in all goods it has imported since the beginning of the calendar year.

经授权 CBAM 申报人须确保在每个季度末，其 CBAM 登记系统账户内的 CBAM 证书数量至少相当于自本日历年初起进口的全部货物内含排放（依附件四方法以默认值确定）的 80%。

碳 Article 25(1) — Rules applicable to the importation of goods

The customs authorities shall not allow the importation of goods by any person other than an authorised CBAM declarant.

海关当局不得允许除经授权 CBAM 申报人以外的任何主体进口货物。

碳 Article 26(1) — Penalties

An authorised CBAM declarant who fails to surrender, by 31 May of each year, the number of CBAM certificates that corresponds to the emissions embedded in goods imported during the preceding calendar year shall be held liable for the payment of a penalty. Such a penalty shall be identical to the excess emissions penalty set out in Article 16(3) of Directive 2003/87/EC and increased pursuant to Article 16(4) of that Directive, applicable in the year of importation of the goods.

经授权 CBAM 申报人若未在每年 5 月 31 日前注销与上一日历年进口货物内含排放相对应的 CBAM 证书数量，须承担罚款责任。该罚款与《2003/87/EC 号指令》第 16(3) 条规定的超额排放罚款相同，并依该指令第 16(4) 条调增，适用货物进口当年；就每一份未注销的 CBAM 证书适用一次。

碳 Guidance No. 1, section 2.2 — key definitions (direct, indirect and embedded emissions)

'Direct emissions' means emissions from the production processes of goods, including emissions from the production of heating and cooling consumed during the production processes, regardless of the location of the production of the heating and cooling. 'Indirect emissions' means emissions from the production of electricity, which is consumed during the production processes of goods, regardless of the location of the production of the consumed electricity. 'Embedded emissions' means emissions released during the production of goods, including the embedded emissions of precursor materials consumed in the production process.

“直接排放”指货物生产过程中的排放，包括生产过程中所消耗的供热和制冷的排放，不论该供热和制冷在生产何处；“间接排放”指为货物生产过程消耗的电力在生产过程中产生的排放，不论所消耗的电力在生产何处；“内含排放”指货物生产过程中释放的排放，包括生产过程中所消耗的前体材料的内含排放。

碳 Guidance No. 1, section 2.4 — definitive period

Duration: From 1 January 2026 onwards. Between 2026 and 2033 the CBAM obligation is phased in in parallel with the phase-out of free allocation under the EU ETS. From 2034, embedded emissions of CBAM goods are fully covered by CBAM certificates, with no free allocation for those goods.

期间：自 2026 年 1 月 1 日起。2026 至 2033 年间，CBAM 义务在 EU ETS 免费分配逐步退出的同时逐步引入。自 2034 年起，CBAM 货物的内含排放由 CBAM 证书完全覆盖，相关货物不再获得免费分配。

碳 Guidance No. 1, section 2.4.1 — annual CBAM declaration deadline

Starting in 2027 for the emissions embedded in goods imported in 2026, the authorised CBAM declarant must submit an annual 'CBAM declaration', via the CBAM Registry, by 30 September of each year (starting in 2027), and covering the emissions embedded in goods imported in during the previous calendar year (starting in 2026).

自 2027 年起（针对 2026 年进口货物所内含的排放），授权 CBAM 申报人必须通过 CBAM 登记系统，于每年 9 月 30 日前提交年度“CBAM 申报”，涵盖上一日历年（自 2026 年起）进口货物所内含的排放。

碳 Guidance No. 1, section 2.4.2 — calculation of the CBAM obligation

CBAM Obligation_g = max[0; (SEE_g - SEFA_g - SECPP_g / RP_CBAM)] x M_g — where SEE_g is the specific embedded emissions of good g, SEFA_g is the specific embedded free allocation, SECPP_g is the specific embedded carbon price paid, RP_CBAM is the reference price of a CBAM certificate, and M_g is the mass of the imported good.

CBAM 义务_g = max[0；(SEE_g − SEFA_g − SECPP_g / RP_CBAM)] × M_g —— 其中 SEE_g 为货物 g 的单位内含排放，SEFA_g 为单位内含免费分配，SECPP_g 为单位内含已付碳价，RP_CBAM 为 CBAM 证书参考价格，M_g 为进口货物质量。

碳 Guidance No. 2, section 2 — what are embedded emissions

The 'embedded emissions' are defined in parallel to the emissions causing carbon costs in the EU ETS: they take into account the direct and indirect emissions of the production process as well as the embedded emissions of precursors, subject to the sector-specific rule on whether indirect emissions are in scope for the good and (where relevant) for its precursors. Embedded emissions are similar in concept to a carbon footprint of the goods.

“内含排放”的定义与 EU ETS 中产生碳成本的排放相对应：它计入生产过程的直接与间接排放以及前体的内含排放，并受“间接排放是否纳入该货物（及相关时其前体）”这一行业特定规则的约束。内含排放在概念上类似货物的碳足迹。

碳 Guidance No. 2, section 2 — CBAM Registry registration for non-EU operators

The recommended, but currently voluntary method is that you, as the operator, obtain a registration in the CBAM Registry … If you choose this approach, you need to upload your emissions data for each installation only once, and after verification, you will be able to share the relevant data with all declarants who import your goods into the EU.

推荐但目前仍属自愿的做法是：作为运营商，在 CBAM 登记系统中进行注册……若选择此方式，你只需为每个设施上传一次排放数据，经核查后即可与所有进口你货物进入欧盟的申报人共享相关数据。

碳 Guidance No. 2, section 3 (Step 2) — reporting period

For your own installation's emission monitoring, in the definitive period, the reporting period corresponds always to the calendar year during which the goods are produced.

就设施自身的排放监测而言，在正式期内，报告期始终为货物生产所在的日历年。

碳 Guidance No. 2, section 3 (Step 5) — free allocation adjustment

As a new element in the definitive period of the CBAM, you as an operator must also determine the level of free allocation which you would receive for your production process if your installation were situated in the EU. This level of free allocation is deducted from the embedded emissions to determine the amount of CBAM certificates which the authorised declarant has to surrender upon the import of your goods ('the CBAM obligation').

作为 CBAM 正式期新增的一项要求，作为运营商，你还须确定：假若你的设施位于欧盟，其生产过程可获得的免费分配水平。该免费分配水平将从内含排放中扣减，以确定授权申报人在进口你货物时须缴回的 CBAM 证书数量（即“CBAM 义务”）。

碳 Guidance No. 3, section 2 (Table 2-1) — reporting period and default production period

Definition of Reporting Period: Standardises the baseline calculation period to the calendar year of production for the definitive period, removing the operator's choice (e.g., fiscal year) allowed during the transition. — Reference: Article 1(5). Default Production Period (Imported Goods): Creates a legal presumption that imported goods were produced in the year of import (post-2026), moving from quarterly reporting to an annual model, with the option to rebut the presumption with evidence of actual production time. — Reference: Article 7(2).

报告期定义：正式期将基准计算期统一为生产所在的日历年，不再允许过渡期内运营商的自主选择（如财年）——依据 Article 1(5)。进口货物默认生产期：建立“进口货物于进口当年生产（2026 年后）”的法律推定，由季度报告转为年度模式，并允许以实际生产时间的证据予以推翻——依据 Article 7(2)。

碳 Guidance No. 3, section 2 (Table 2-1) — data retention and monitoring improvement cost threshold

Data Retention Period: Increases the mandatory retention period for all monitoring records by 50% (from 4 to 6 years), ensuring data is available for extended audit cycles. — Reference: Annex II, Section A.2(4). Cost Threshold for Monitoring Improvement: Significantly increases the incentive for investment in accurate monitoring by quadrupling the reference price of carbon used to determine the benefit of improvements (from EUR 20 to EUR 80) and doubling the annual non-unreasonable cost limit (from EUR 2,000 to EUR 4,000). — Reference: Annex II, Section A.3(8).

数据留存期：将所有监测记录的强制留存期延长 50%（由 4 年增至 6 年），以保证数据可满足更长的审计周期——依据 Annex II Section A.2(4)。监测改进成本阈值：大幅提高对精确监测投资的激励，用于确定改进收益的碳参考价提高四倍（由 EUR 20 增至 EUR 80），年度“非不合理成本”上限提高一倍（由 EUR 2,000 增至 EUR 4,000）——依据 Annex II Section A.3(8)。

碳 Guidance No. 3, section 2 (Table 2-1) — functional units for cement and fertilisers

Functional Unit (Cement): Refines the measurement unit for cement calculation from simple mass (tonnes) to tonnes of clinker content, reflecting that clinker is the primary source of process emissions. — Reference: Article 4(5). Functional Unit (Fertilisers): Refines the measurement unit for key fertilisers to kilograms of nitrogen content or supplementary units (where applicable), as the nitrogen content is the compositional driver of emissions for these goods. — Reference: Article 4(4).

功能单位（水泥）：将水泥计算的计量单位由简单的质量（吨）细化为“熟料含量吨”，以反映熟料是过程排放的主要来源——依据 Article 4(5)。功能单位（肥料）：将主要肥料的计量单位细化为“氮含量千克”或补充单位（适用时），因为氮含量是此类货物排放的构成驱动因素——依据 Article 4(4)。

碳 Guidance No. 3, section 2 (Table 2-1) — precursor data validity and averaging

Precursor Averaging (Multiple Suppliers): Changes the default rule from requiring separate tracking per supplier installation to requiring a weighted average across all suppliers of the same precursor type (CN code). — Reference: Article 14(2). Required Precursor Data Validity: Imposes new quality controls: actual data obtained for third-country precursors must be taken from a verification report issued by an accredited verifier and that report must cover the reporting period during which the precursor was produced. — Reference: Annex II, Section A.1(5).

前体平均（多供应商）：默认规则由“按每家供应商设施分别追踪”改为“对同一前体类型（CN 编码）的全部供应商取加权平均”——依据 Article 14(2)。前体数据有效性要求：新增质量控制，即第三国前体的实际数据必须取自经认可核查机构出具的核查报告，且该报告须覆盖前体生产所在的报告期——依据 Annex II Section A.1(5)。

碳 Guidance No. 3, section 2 (Table 2-1) — documentation language and reporting documents

Operator Documentation Language: Introduces a mandatory requirement for the monitoring plan to be submitted in English, streamlining the verification and review process for EU authorities. — Reference: Article 5(5), (6). Operator Reporting Documents: Replaces the optional single electronic template with a mandatory structure of three documents: a full annual Emissions Report, a public-facing Summary (for declarants), and a confidential Declarant-Specific Addendum (for electricity data). — Reference: Article 10(1).

运营商文件语言：新增强制要求，监测计划须以英文提交，以便欧盟主管机关的核查与审查——依据 Article 5(5)、(6)。运营商报告文件：以强制性的三份文件结构取代此前可选的单一电子模板，即完整的年度排放报告、面向申报人的公开摘要、以及（针对电力数据的）保密的申报人专用附件——依据 Article 10(1)。

碳 Guidance No. 3, section 2 (Table 2-1) — general rule for indirect emissions

General Rule for Indirect Emissions Inclusion: Clarifies that indirect emissions are only included for goods not listed in Annex II of the main CBAM Regulation (i.e., Cement, Fertilisers, agglomerated iron ores). Indirect Emissions for Iron and Steel Precursors: Confirms the calculation rule that precursors' indirect emissions must still be included for Iron and Steel goods (i.e. indirect emissions from agglomerated iron ores to be included for iron and steel goods), even though steel itself has no indirect emissions listed in Annex II. — Reference: Annex I, Section 3.1.

间接排放纳入的一般规则：明确仅对未列入 CBAM 条例附件二的货物（即水泥、肥料、烧结铁矿）纳入间接排放。钢铁前体的间接排放：确认计算规则，即对钢铁货物仍须纳入前体的间接排放（即对钢铁货物须纳入烧结铁矿的间接排放），尽管钢铁本身在附件二中未列入间接排放——依据 Annex I Section 3.1。

碳环境 Guidance No. 4, section 2.2.1 — the free allocation adjustment and the CBAM factor

The free allocation adjustment (FAA) for an imported good is the specific embedded free allocation (SEFA) multiplied by the mass imported: FAA_g = SEFA_{g,y} · M_g (Equation 1). The process-level specific free allocation is SFA_{Proc} = CBAM_y · CSCF_y · BM*_g (Equation 2), where CBAM_y is the CBAM factor for the year, CSCF_y the (preliminary) cross-sectoral correction factor, and BM*_g the process-related CBAM benchmark. No calculation is needed for electrical energy (CN 2716 00 00): its FAA is zero. — Reference: Free Allocation Adjustment Act, Annex point 2; Article 1.

进口货物的免费分配调整额（FAA）= 特定内含免费分配（SEFA）× 进口质量：FAA_g = SEFA_{g,y} · M_g（式 1）。工艺层面的特定免费分配为 SFA_{Proc} = CBAM_y · CSCF_y · BM*_g（式 2），其中 CBAM_y 为当年 CBAM 因子，CSCF_y 为（初步的）跨行业修正因子，BM*_g 为该工艺对应的 CBAM 基准值。电力（CN 2716 00 00）无需计算，其 FAA 为零——依据免费分配调整条例附件第 2 点及其第 1 条。

碳 Guidance No. 4, section 2.2.1 (Table 2-1) — CBAM factor schedule

Table 2-1 lists the CBAM factor (the rate at which free allocation is phased out) and the preliminary cross-sectoral correction factor (CSCF) per year: 2025 — 100.0% / 1.0; 2026 — 97.5% / 1.0; 2027 — 95.0% / 1.0; 2028 — 90.0% / 1.0; 2029 — 77.5% / 1.0; 2030 — 51.5% / 1.0; 2031 — 39.0% / 1.0; 2032 — 26.5% / 1.0; 2033 — 14.0% / 1.0; 2034 — 0.0% / 1.0. At the time of publication the CSCF values had not yet been calculated by the Commission and are preliminary. — Reference: EU ETS Directive Article 10a(1a) and 10a(5).

表 2-1 列明逐年 CBAM 因子（免费分配退出速率）与初步跨行业修正因子（CSCF）：2025 — 100.0% / 1.0；2026 — 97.5% / 1.0；2027 — 95.0% / 1.0；2028 — 90.0% / 1.0；2029 — 77.5% / 1.0；2030 — 51.5% / 1.0；2031 — 39.0% / 1.0；2032 — 26.5% / 1.0；2033 — 14.0% / 1.0；2034 — 0.0% / 1.0。发布时委员会尚未计算 CSCF，故该列为初步值——依据 EU ETS 指令 Article 10a(1a) 与 10a(5)。

碳 Guidance No. 4, section 2.2.1.1 — SEFA of a complex good

For a complex good, only precursors that are themselves CBAM goods are taken into account. Precursors originating in the EU customs territory (or in exempted third countries/territories) have a specific free allocation of zero, though the quantity used must still be included in the operator's emissions report. The SEFA of a complex good is: SEFA_{g,y} = SFA_{Proc}_{g,y} + Σ_{i=1..n} m_{i,y} · SEFA_{i,yi} (Equation 4), where m_{i,y} = M_{i,y} / AL_{g,y} (Equation 5). Where precursors are themselves complex goods, the calculation is repeated recursively until no more precursors are relevant. — Reference: Free Allocation Adjustment Act, Annex points 3.3 and 3.

对复合货物，仅计入本身属于 CBAM 货物的前体；原产于欧盟关税领土（或豁免的第三国/领土）的前体，其特定免费分配为零，但用量仍须纳入运营商的排放报告。复合货物的 SEFA 为：SEFA_{g,y} = SFA_{Proc}_{g,y} + Σ_{i=1..n} m_{i,y} · SEFA_{i,yi}（式 4），其中 m_{i,y} = M_{i,y} / AL_{g,y}（式 5）。若前体本身为复合货物，则递归重复计算，直至不再涉及前体——依据免费分配调整条例附件第 3.3 点及第 3 点。

碳环境 Guidance No. 4, section 2.2.1.2 and 2.2.1 (Equation 6) — default values and reporting period

Where default values are used for the specific embedded emissions of the imported good, the SEFA is SEFA_{g,y} = CBAM_y · CSCF_y · BM_g (Equation 6), with no distinction between simple and complex goods. The reporting period (y) under Article 7 of the Methodology Act is, by default, the year in which the good was imported; where there is sufficient evidence of the actual time of production it is the year of production; and for goods imported during 2026 the reporting period is always 2026, regardless of actual production time (so no earlier year than 2026 may be applied). — Reference: Free Allocation Adjustment Act, Annex point 4; Methodology Act Article 7.

若进口货物的特定内含排放采用默认值，则 SEFA_{g,y} = CBAM_y · CSCF_y · BM_g（式 6），不区分简单与复合货物。依 Methodology Act Article 7，报告期（y）默认取货物进口所在年度；如有充分证据证明实际生产时间，则取生产年度；2026 年进口的货物一律取 2026 年，不因实际生产时间而改变（即不得适用早于 2026 年的年份）——依据免费分配调整条例附件第 4 点及 Methodology Act Article 7。

碳 Guidance No. 5a, section 2.2.1 — functional unit and emissions to be covered

The quantity of declared cement goods is expressed in metric tonnes; for cement goods (CN codes 2523 10 00, 2523 21 00, 2523 29 00 and 2523 90 00) the functional unit is the tonnes of clinker contained in the goods, while calcined clay, cement clinker and aluminous cement are reported in tonnes. Cement is not listed in Annex II to the CBAM Regulation, so both direct and indirect emissions must be taken into account, determined separately, under Article 3(2) and Annex IV. — Reference: Methodology Act Article 4(5), Annex I points 3.2 to 3.5.

申报的水泥货物数量以公吨表示；对水泥货物（CN 2523 10 00、2523 21 00、2523 29 00、2523 90 00），功能单位为货物中所含熟料的吨数，而煅烧黏土、水泥熟料与高铝水泥以吨计。水泥未列入 CBAM 条例附件二，故依 Article 3(2) 与附件四，直接与间接排放均须计入且分别确定——依据 Methodology Act Article 4(5)、Annex I 第 3.2–3.5 点。

碳环境 Guidance No. 5a, section 3.1.2 — process emissions and clinker-to-cement ratio

Process emissions from cement clinker production may be determined using calculation Method A (carbonate content of the process input, adjusted for cement kiln dust or bypass dust leaving the kiln) or Method B (clinker output); both are equivalent and the operator chooses the more reliable. For discarded CKD/bypass dust, a minimum emission factor of 0.525 t CO2/t dust applies. The clinker-to-cement ratio (CCR, typically 80–95% for Portland cement) must be taken into account, and for CN 2523 10 00, 2523 21 00, 2523 29 00 and 2523 90 00 the functional unit is the tonnes of clinker contained: SEE_{g(cki)} = SEE_g · CK_i. Emissions for white cement clinker and other (grey) clinkers must be calculated separately. — Reference: Methodology Act, Annex II point B.5.4.

水泥熟料生产过程排放可用计算方法 A（工艺投入的碳酸盐含量，并就离开窑系统的水泥窑灰或旁路灰作调整）或方法 B（熟料产出）确定；两者等效，运营商择其更可靠者。对废弃的 CKD/旁路灰，适用最低排放因子 0.525 t CO2/t 粉尘。必须计入熟料水泥比（CCR，波特兰水泥通常 80–95%）；对 CN 2523 10 00、2523 21 00、2523 29 00、2523 90 00，功能单位为所含熟料吨数：SEE_{g(cki)} = SEE_g · CK_i。白水泥熟料与其他（灰）熟料的排放须分别计算——依据 Methodology Act Annex II 第 B.5.4 点。

碳 Guidance No. 5b, section 2.3.1 — unit and emissions to be covered

The quantity of hydrogen imported into the EU is expressed in metric tonnes (as pure hydrogen), reported separately by installation or production process. Hydrogen (CN 2804 10 00) is defined as a simple good with no possible precursors, and in the definitive period is listed in Annex II to the CBAM Regulation, so only direct emissions are taken into account; indirect emissions were reported during the transitional period but are not included in embedded emissions in the definitive period. — Reference: Methodology Act Article 1 and Annex I.

进口到欧盟的氢数量以公吨（纯氢）表示，按设施或生产工艺分别报告。氢（CN 2804 10 00）被定义为无可能前体的简单货物，且在正式期列入 CBAM 条例附件二，故仅计入直接排放；间接排放在过渡期需报告，但正式期不计入内含排放——依据 Methodology Act Article 1 与 Annex I。

碳 Guidance No. 5b, section 3.1.2 — attribution where different products are simultaneously produced

Where products are produced simultaneously as co-products of a single multifunctional production process, emissions must be attributed among the co-products (whether or not they are CBAM goods) on the basis of molar ratio: Em_i = Em_total · (m_{i,prod}/M_i) / Σ_j (m_{j,prod}/M_j) (Equation 43). If the molar mass of a co-product is not known, attribution is by mass. This is relevant in particular for the steam cracking route, where relevant co-products are hydrogen, acetylene, ethylene, propylene, butadiene and benzene (and, where separated and used, toluene, xylenes, butenes). — Reference: Methodology Act, Annex III.

当多种产品作为单一多功能生产工艺的联产品同时产出时，排放须按摩尔比在各联产品（无论是否为 CBAM 货物）间分摊：Em_i = Em_total · (m_{i,prod}/M_i) / Σ_j (m_{j,prod}/M_j)（式 43）。若某联产品摩尔质量未知，则按质量分摊。此规则尤其适用于蒸汽裂解路线，其相关联产品包括氢、乙炔、乙烯、丙烯、丁二烯与苯（以及分离使用时的甲苯、二甲苯、丁烯）——依据 Methodology Act Annex III。

碳 Guidance No. 5c, section 2.2.1 — functional unit and emissions to be covered

Fertiliser CBAM goods are measured in the functional unit of kilograms of nitrogen contained in the goods (for CN codes 2808 00 00, 2814 and 3105, and the relevant supplementary units for other fertiliser CN codes). Fertilisers are not listed in Annex II to the CBAM Regulation, so both direct and indirect emissions and any precursor embedded emissions are taken into account under Article 3(2); where goods are sold with different nitrogen contents, emissions are averaged across composition ranges not exceeding 10%. Specific embedded emissions per nitrogen content are SEE_{g(Ni)} = SEE_g · N_i (Equation 65), and for custom-made compositions the operator must issue a declaration of nitrogen content for each consignment. — Reference: Methodology Act Article 4(4), Annex III Section B.

肥料 CBAM 货物以货物所含氮的千克数为功能单位计量（适用于 CN 2808 00 00、2814、3105，以及其他肥料 CN 编码对应的补充单位）。肥料未列入 CBAM 条例附件二，故依 Article 3(2) 应计入直接、间接排放及任何前体内含排放；若货物以不同氮含量销售，则在不超过 10% 的组成区间内取平均。按氮含量计的特定内含排放为 SEE_{g(Ni)} = SEE_g · N_i（式 65），定制组成交货时运营商须就每批出具氮含量声明——依据 Methodology Act Article 4(4)、Annex III Section B。

碳环境 Guidance No. 5c, section 3.1.2 — N2O monitoring and special heat/electricity rules

Nitric acid producers must monitor N2O emissions from the process (not combustion) using a Continuous Emission Measurement System (CEMS) at a suitable measurement point; N2O emissions convert to CO2e using a GWP of 265 t CO2e/t N2O. For flue-gas flow rate, the mass balance method is preferred over continuous flow measurement. Measurable heat recovered from exothermic chemical processes (e.g. ammonia or nitric acid production) is determined separately and assigned zero CO2 emissions, and electricity from processes without combustion (e.g. expansion turbines in ammonia production) has an emission factor of zero. Additional parameters (concentration, nitrogen content) must be reported per good. — Reference: Methodology Act, Annex II Sections B and G.

硝酸生产商须在适当测量点用连续排放测量系统（CEMS）监测工艺（非燃烧）产生的 N2O 排放；N2O 按 GWP 265 t CO2e/t N2O 折算为 CO2e。烟气流量优先采用质量平衡法而非连续流量测量。放热化学反应（如氨或硝酸生产）回收的可测量热单独确定并计为零 CO2 排放，无燃烧工艺（如合成氨中的膨胀涡轮）产生的电力排放因子为零。须按货物报告附加参数（浓度、氮含量）——依据 Methodology Act Annex II 第 B 与 G 节。

碳环境 Guidance No. 5d, section 2.2.1 — emissions to be covered and documentation rules

In the definitive period, in line with Article 7(1) and Annex II to the CBAM Regulation and Article 3(2) of the Methodology Act, only direct emissions are taken into account for iron and steel CBAM goods (except sintered ore, CN 2601 12 00, for which indirect emissions are included); where such goods are precursors, their indirect emissions are likewise not included. Operators must design a monitoring plan and submit it in English, and retain supporting records for at least 6 years. A claim that a determination methodology incurs unreasonable costs must be justified in the monitoring plan against a reference price of EUR 80 per tonne CO2e and an accumulated limit of EUR 4 000 per year. — Reference: CBAM Regulation Article 7(1), Annex II; Methodology Act Article 3(2).

正式期内，依 CBAM 条例 Article 7(1)、附件二及 Methodology Act Article 3(2)，钢铁 CBAM 货物仅计入直接排放（烧结铁矿 CN 2601 12 00 除外，其须计入间接排放）；此类货物作为前体时，其间接排放同样不计入。运营商须制定监测计划并以英文提交，支持性记录至少保存 6 年。主张采用某确定方法产生不合理成本者，须在监测计划中对照参考价 EUR 80/t CO2e 与每年累计上限 EUR 4 000 作出说明——依据 CBAM 条例 Article 7(1)、附件二；Methodology Act Article 3(2)。

碳 Guidance No. 5d, section 2.2.1 and 3.1.2 — precursors and the joint production process

Where iron and steel goods are complex goods, the embedded emissions must include the full embedded emissions of precursors (e.g. sintered ore, pig iron, DRI, ferro-alloys), including indirect emissions where the precursor is not listed in Annex II (e.g. hydrogen). Actual data for externally produced precursors may only be used where taken from a verification report issued by an accredited verifier valid at issue for the sectoral scope of the precursor, covering the period in which the precursor was produced; otherwise default values apply. Where precursors are received from multiple installations or produced in different reporting periods, embedded emissions are by default determined using weighted-average rules. Installations producing two or more goods from the groups sintered ore, pig iron, FeMn, FeCr, FeNi, DRI, crude steel, iron or steel products may define one joint production process ('bubble') if no internally produced precursor is sold separately. — Reference: CBAM Regulation Article 8; Methodology Act Article 14.

钢铁货物为复合货物时，其内含排放须计入前体（如烧结铁矿、生铁、直接还原铁、铁合金）的全部内含排放，其中前体未列入附件二者（如氢）还须计入间接排放。外部生产前体的实际数据，仅当取自经认可核查机构在出具时对前体所属部门范围有效、且覆盖前体生产期的核查报告时方可使用；否则适用默认值。前体来自多个设施或在不同报告期生产时，内含排放默认按加权平均规则确定。生产烧结铁矿、生铁、FeMn、FeCr、FeNi、DRI、粗钢、钢铁制品中两类及以上货物的设施，如未单独外售内部生产的前体，可定义一个联合生产工艺（“气泡”）——依据 CBAM 条例 Article 8；Methodology Act Article 14。

碳 Guidance No. 5e, section 2.2.1 — emissions to be covered

Aluminium CBAM goods are listed in Annex II to the CBAM Regulation, so in the definitive period only direct emissions are taken into account and indirect emissions of electricity are not included. Relevant greenhouse gases are carbon dioxide and perfluorocarbons (CF4 and C2F6). Unwrought aluminium is a simple good (raw materials such as carbon anodes and alumina, or scrap for secondary aluminium, are not treated as precursors), whereas aluminium products are complex goods including the embedded emissions of unwrought aluminium. Purchase and maintenance of infrastructure and equipment are excluded from the system boundaries. — Reference: CBAM Regulation Article 7(1), Annex II; Methodology Act Annex I point 3.1.

铝 CBAM 货物列入 CBAM 条例附件二，故正式期仅计入直接排放，不包含电力间接排放。相关温室气体为二氧化碳与全氟碳（CF4 与 C2F6）。未锻造铝为简单货物（碳阳极与氧化铝、或再生铝所用废铝等原料不视为前体），而铝制品为复合货物，须计入未锻造铝的内含排放。基础设施与设备的购置与维护不计入系统边界——依据 CBAM 条例 Article 7(1)、附件二；Methodology Act Annex I 第 3.1 点。

碳 Guidance No. 5e, section 3.1.1 and 3.1.2 — PFC emissions, attribution and reporting

For primary aluminium, PFC emissions (CF4 and C2F6 only) formed during Anode Effects must be monitored; two equivalent calculation-based methods apply — Method A (slope method, using anode effect minutes per cell-day, AEM) and Method B (overvoltage method, using anode effect overvoltage, AEO) — and the operator chooses the method most appropriate to its process control equipment. Where primary aluminium is used as a precursor, the related PFC emissions form part of the final product's embedded emissions. Installations producing unwrought aluminium and/or aluminium products may define one joint production process if no intermediate product is sold or transferred out. Additional reporting includes tonnes of scrap used per tonne, the % of pre-consumer scrap, and total alloy content where non-aluminium elements exceed 1%. — Reference: Methodology Act Annex II Section B.7.

原生铝须监测阳极效应期间形成的 PFC 排放（仅 CF4 与 C2F6）；适用两种等效的计算方法——方法 A（斜率法，使用每槽日阳极效应分钟数 AEM）与方法 B（过电压法，使用阳极效应过电压 AEO）——运营商择其最适合工艺控制设备者。原生铝作为前体时，相关 PFC 排放计入最终产品的内含排放。生产未锻造铝和/或铝制品的设施，若未外售或转出中间产品，可定义一个联合生产工艺。附加报告包括每吨产品所用废铝吨数、消费前废铝占比，以及非铝元素合计超过 1% 时的合金含量——依据 Methodology Act Annex II 第 B.7 点。

碳 Guidance No. 5f, section 2 — electricity as a good and the emission factor options

Where electricity is imported into the EU as a good on its own, it is listed in Annex II to the CBAM Regulation (only direct emissions) and is the exception to the rule that actual emissions are monitored rather than default values. Emissions are Em_el = E_el · EF_el (Equation 35). Options for the emission factor are: (a) the specific IEA-based default value for the third country/group/region; (b) the EU CO2 emission factor where no specific default value exists; (c) an alternative default value where a country submits evidence by 30 June that its CO2 emission factor is lower, updated by the Commission by 30 June of the following year; or (d) actual embedded emissions where the requirements of section 2.2 are met. — Reference: Methodology Act Annex II Section D.2.

电力作为独立货物进口到欧盟时，列入 CBAM 条例附件二（仅直接排放），并且是“监测实际排放而非默认值”这一规则的例外。排放为 Em_el = E_el · EF_el（式 35）。排放因子选项包括：(a) 针对该第三国/国家组/区域的 IEA 专用默认值；(b) 无专用默认值时采用欧盟 CO2 排放因子；(c) 若某国在 6 月 30 日前提交证明其 CO2 排放因子更低的证据，则采用替代默认值，由委员会于次年 6 月 30 日前更新；(d) 满足第 2.2 节要求时采用实际内含排放——依据 Methodology Act Annex II Section D.2。

碳 Guidance No. 5f, section 2.2 — criteria for using actual emissions

Under point 5 of Annex IV to the CBAM Regulation, actual emissions data for a specific electricity-producing installation may be used only if all criteria (a)–(e) are fulfilled: (a) the electricity is covered by a power purchase agreement between the authorised CBAM declarant and a third-country producer; (b) the installation is directly connected to the Union transmission system or there was no physical network congestion at export; (c) the installation emits no more than 550 g CO2 of fossil-fuel origin per kWh; (d) the amount of electricity has been firmly nominated to the allocated interconnection capacity by all responsible TSOs, with nomination and production in the same period of not more than one hour; and (e) an accredited verifier certifies fulfilment, receiving at least monthly interim reports. The installation's emission report must be supplemented by declarant-specific addendums containing the declarant's EORI number, confirmation of the criteria, and the quantity imported. — Reference: CBAM Regulation Annex IV point 5; Methodology Act Annex II Section D.2.4.

依 CBAM 条例附件四第 5 点，仅当满足全部 (a)–(e) 项标准时，方可对特定发电设施使用实际排放数据：(a) 该电量由授权 CBAM 申报人与第三国生产商之间的购电协议（PPA）覆盖；(b) 该设施直接接入欧盟输电系统，或可证明出口时网络任何节点均无物理拥塞；(c) 该设施每千瓦时化石燃料来源的 CO2 排放不超过 550 克；(d) 该电量已由所有相关输电系统运营商牢固提名至分配的互联容量，且提名与发电处于同一不超过一小时的时段；(e) 由经认可核查机构认证满足上述标准，并至少每月接收中期报告。设施的排放报告须附申报人专用附件，载明申报人 EORI 编号、标准满足的确认及进口电量——依据 CBAM 条例附件四第 5 点；Methodology Act Annex II Section D.2.4。

碳 Guidance for importers, section 4.3 (table) and 4.1 — transitional period

The transitional period runs from 1 October 2023 to 31 December 2025. During it, MRV follows Implementing Regulation (EU) 2023/1773; reporting of indirect emissions is required for all CBAM goods; global default values may be used for precursors of complex goods contributing up to 20% of the total and must be used for imports of electricity and for indirect emissions unless certain criteria are met; reporting by importers is quarterly (due at the latest by the end of the month following the end of the quarter via the CBAM Transitional Registry); verification is not required and surrender of CBAM certificates is not required. — Reference: Implementing Regulation (EU) 2023/1773, Articles 2, 3 and Annex II.

过渡期为 2023 年 10 月 1 日至 2025 年 12 月 31 日。其间 MRV 依实施条例 (EU) 2023/1773；所有 CBAM 货物均须报告间接排放；复合货物中占比不超过 20% 的前体可用全球默认值，而电力进口与间接排放必须使用默认值（除非满足特定标准）；进口商按季度报告（最迟于季度结束后次月月底前，经 CBAM 过渡登记处提交）；不要求核查，也不要求缴回 CBAM 证书——依据实施条例 (EU) 2023/1773 Article 2、3 及附件二。

碳环境 Guidance for importers, section 4.1 and 3 — definitive period and de minimis

From 2026, the definitive period applies: importers must bear a CBAM obligation in the form of certificates purchased at the average price of EU ETS allowances for every CBAM good imported, with a phase-in of increasing coverage of embedded emissions, reaching full coverage from 2034, when no free allocation is given under the EU ETS for these goods and 100% of embedded emissions are covered by CBAM certificates. Paying a carbon price in the jurisdiction where the good and its precursors are produced allows a reduction of the CBAM obligation from 2026 onwards. Small quantities (de minimis) of imported goods are treated as exempt where the value does not exceed EUR 150 per consignment, which also applied during the transitional phase. — Reference: CBAM Regulation (EU) 2023/956, Articles 5, 17, 14, 16 and 22.

自 2026 年起进入正式期：进口商须就每一件进口 CBAM 货物，按欧盟碳排放配额均价购买并缴回 CBAM 证书，形成 CBAM 义务；内含排放的覆盖比例逐步提高，自 2034 年起实现全覆盖，届时这些货物在 EU ETS 下不再获得免费分配，100% 内含排放由 CBAM 证书覆盖。在货物及其前体生产所在法域已支付碳价的，可自 2026 年起相应减少 CBAM 义务。进口货物数量微小（de minimis）且价值不超过每批 EUR 150 者视为豁免，该规则在过渡阶段亦适用——依据 CBAM 条例 (EU) 2023/956 Article 5、17、14、16 与 22。

碳环境 Guidance on verification and accreditation, section 1.1 — legal context and standards

The AVR-DA prescribes the application of the harmonised standard EN ISO 17029 ('Conformity assessment — General principles and requirements for validation and verification bodies') and, because that standard does not specifically address emissions verification, its sector-specific application under EN ISO 14065 ('General principles and requirements for bodies validating and verifying environmental information'). National accreditation bodies (NABs) must apply EN ISO/IEC 17011 and the CBAM-specific requirements in the AVR-DA, and must be members of the European Cooperation for Accreditation (EA). — Reference: AVR-DA; Verification Principles Act; Accreditation & Verification Requirements Act (EU) 2025/2551.

AVR-DA 规定适用协调标准 EN ISO 17029（《合格评定——验证与核查机构的一般原则与要求》），并因该标准未专门涉及排放核查，须适用其在 EN ISO 14065（《验证与核查环境信息的机构的一般原则与要求》）下的行业具体版本。国家认可机构（NAB）须适用 EN ISO/IEC 17011 及 AVR-DA 的 CBAM 特定要求，并须为欧洲认可合作组织（EA）成员——依据 AVR-DA；Verification Principles Act；Accreditation & Verification Requirements Act (EU) 2025/2551。

碳 Guidance on verification and accreditation, section 2.5 — monitoring steps and indirect emissions

For its own installation the operator must, in the definitive period, always use the calendar year during which the goods are produced as the reporting period (except imported electricity, for which the reporting period is always the year of import). Indirect emissions must be included for goods listed in Annex I but not in Annex II, multiplying electricity consumed in each production process by the relevant emission factor; where electricity is received from multiple sources, indirect emissions are by default the average of the emission factors weighted by each source's share of total consumption, unless sufficient evidence shows a single source (or subset) was used for a given process. — Reference: Methodology Act Article 1(5) and Annex II Section D; CBAM Regulation Annex IV.

运营商对自有设施，在正式期一律以货物生产所在的日历年为报告期（进口电力除外，其报告期始终为进口年度）。列入附件一但未列入附件二的货物须计入间接排放，即以各生产工艺消耗的电量乘相应排放因子；电力来自多个来源时，间接排放默认按各来源占总消耗的份额对排放因子加权平均，除非有充分证据表明某工艺仅使用单一来源（或某一子集）——依据 Methodology Act Article 1(5) 与 Annex II Section D；CBAM 条例附件四。

碳环境 Guidance on verification and accreditation, section 3 — verification principles

Monitoring, reporting and verification must uphold the principles of completeness, consistency, comparability, accuracy, integrity of the methodology and continuous improvement, and the verified report must faithfully represent the emissions. The verifier must be independent of the operator (and of the Commission and the national competent authority), apply professional scepticism, and provide a reasonable level of assurance. Materiality is not a tolerance band: every identified misstatement and non-conformity must in principle be corrected by the operator before the verification is finalised; materiality only aids the verifier's judgment and conclusion on the verification opinion. — Reference: CBAM Regulation Annex VI point 1(a); AVR-DA Annex II section 1.7; EN ISO 14065.

监测、报告与核查须遵循完整性、一致性、可比性、准确性、方法学诚信与持续改进原则，且经核查的报告须真实反映排放。核查机构须独立于运营商（以及委员会与国家主管机关），保持职业怀疑态度，并提供合理保证水平。重要性并非容差带：原则上，所识别的每一项错报与不符合项均须由运营商在核查定稿前更正；重要性仅用于辅助核查机构对核查意见的判断与结论——依据 CBAM 条例附件六第 1(a) 点；AVR-DA Annex II 第 1.7 节；EN ISO 14065。

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。