European Commission Publishes Technical Study on CBAM Indirect Emissions

The European Commission's Directorate-General for Taxation and Customs Union has officially published its comprehensive Technical Study on Indirect Emissions within the Carbon Border Adjustment Mechanism (CBAM). This critical research provides the data and policy analysis necessary to support both the practical implementation and the long-term evolution of how indirect embedded emissions are handled for goods imported from third countries.

The technical study explicitly tackles the operational mechanics of the border tax by breaking its final reports and annexes down into three core regulatory questions:

"How to determine operational default emission factors for indirect emissions; under what conditions declarants should be allowed to claim actual indirect emissions, including requirements for direct technical links, power purchase agreements (PPAs), and verification; and whether and how indirect emissions coverage could be extended to additional CBAM sectors."

The multi-part publication comprises a main Final Report alongside targeted breakdowns across specific tasks—including Task 1, Task 2, and Task 3—along with general technical annexes (Annexes 4 to 6).

For international manufacturers, reporting declarants, and energy policy experts trying to map out compliance for actual emissions claims, this study acts as the official blueprint for how the EU intends to evaluate green power claims and supply chain emissions moving forward. To download the final report and explore the tasks in detail, please visit the European Commission's official publication page.