actual emissions — the emissions calculated based on primary data from the production processes of goods and from the production of electricity consumed during those processes as determined in accordance with the methods set out in Annex IV (28)

Attributed emissions — the part of the installation’s emissions during the reporting period that are caused by the production process resulting in goods g when applying the system boundaries of the production process defined by the implementing acts adopted pursuant to Article 7(7). The attributed emissions shall be calculated using the following equation: Where: are the direct emissions, resulting from the production process, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7), and are the indirect emissions resulting from the production of electricity consumed in the production processes of goods, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7). 3. DETERMINATION OF ACTUAL EMBEDDED EMISSIONS FOR COMPLEX GOODS For determining the specific actual embedded emissions of complex goods produced in a given installation, the following equation is to be applied: Where: are the attributed emissions of goods g, is the activity level of the goods, being the quantity of goods produced in the reporting period in that installation, and are the embedded emissions of… ANNEX IV

authorised CBAM declarant — a person authorised by a competent authority in accordance with Article 17 (17)

carbon price — the monetary amount paid in a third country, under a carbon emissions reduction scheme, in the form of a tax, levy or fee or in the form of emission allowances under a greenhouse gas emissions trading system, calculated on greenhouse gases covered by such a measure, and released during the production of goods (29)

CBAM certificate — a certificate in electronic format corresponding to one tonne of CO2e of embedded emissions in goods (24)

competent authority — the authority designated by each Member State in accordance with Article 11 (13)

complex goods — goods other than simple goods (b)

continental shelf — a continental shelf as defined in Article 76 of the United Nations Convention on the Law of the Sea (8)

customs authorities — the customs administrations of Member States as defined in Article 5, point (1), of Regulation (EU) No 952/2013 (14)

customs declarant — a declarant as defined in Article 5, point (15), of Regulation (EU) No 952/2013 lodging a customs declaration for release for free circulation of goods in its own name or the person in whose name such a declaration is lodged (16)

customs territory of the Union — the territory defined in Article 4 of Regulation (EU) No 952/2013 (6)

default value — a value, which is calculated or drawn from secondary data, which represents the embedded emissions in goods (27)

direct emissions — emissions from the production processes of goods, including emissions from the production of heating and cooling that is consumed during the production processes, irrespective of the location of the production of the heating or cooling (21)

Economic Operators Registration and Identification number (EORI number) — the number assigned by the customs authority when the registration for customs purposes has been carried out in accordance with Article 9 of Regulation (EU) No 952/2013 (20)

embedded emissions — direct emissions released during the production of goods and indirect emissions from the production of electricity that is consumed during the production processes, calculated in accordance with the methods set out in Annex IV and further specified in the implementing acts adopted pursuant to Article 7(7) (22)

emission factor for electricity — the default value, expressed in CO2e, representing the emission intensity of electricity consumed in production of goods (e)

emissions — the release of greenhouse gases into the atmosphere from the production of goods (3)

established in a Member State — in the case of a natural person, any person whose place of residence is in a Member State; in the case of a legal person or an association of persons, any person whose registered office, central headquarters or permanent business establishment is in a Member State (19)

EU ETS — the system for greenhouse gas emissions allowance trading within the Union in respect of activities listed in Annex I to Directive 2003/87/EC other than aviation activities (5)

EU ETS allowance — an allowance as defined in Article 3, point (a), of Directive 2003/87/EC in respect of activities listed in Annex I to that Directive other than aviation activities (33)

exclusive economic zone — an exclusive economic zone as defined in Article 55 of the United Nations Convention on the Law of the Sea and which has been declared as an exclusive economic zone by a Member State pursuant to that convention (9)

explicit capacity allocation — the allocation of cross-border transmission capacity separate from the trade of electricity (12)

goods — goods listed in Annex I (1)

greenhouse gases — greenhouse gases as specified in Annex I in relation to each of the goods listed in that Annex (2)

importation — release for free circulation as provided for in Article 201 of Regulation (EU) No 952/2013 (4)

importer — either the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or, where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged (15)

indirect emissions — emissions from the production of electricity which is consumed during the production processes of goods, irrespective of the location of the production of the consumed electricity (34)

installation — a stationary technical unit where a production process is carried out (30)

intrinsic value — the intrinsic value for commercial goods as defined in Article 1, point (48), of Delegated Regulation (EU) 2015/2446 (10)

market coupling — the allocation of transmission capacity through a Union system which simultaneously matches orders and allocates cross-zonal capacities as set out in Regulation (EU) 2015/1222 (11)

national accreditation body — a national accreditation body as appointed by each Member State pursuant to Article 4(1) of Regulation (EC) No 765/2008 (32)

operator — any person that operates or controls an installation in a third country, including a parent company that controls an installation in a third country (31)

person — a natural person, a legal person or any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts (18)

power purchase agreement — a contract under which a person agrees to purchase electricity directly from an electricity producer (f)

production processes — the chemical and physical processes carried out to produce goods in an installation (26)

simple goods — goods produced in a production process requiring exclusively input materials (precursors) and fuels having zero embedded emissions (a)

specific embedded emissions — the embedded emissions of one tonne of goods, expressed as tonnes of CO2e emissions per tonne of goods (c)

surrender — offsetting of CBAM certificates against the declared embedded emissions in imported goods or against the embedded emissions in imported goods that should have been declared (25)

third country — a country or territory outside the customs territory of the Union (7)

tonne of CO2e — one metric tonne of CO2, or an amount of any other greenhouse gas listed in Annex I with an equivalent global warming potential (23)

transmission system operator — an operator as defined in Article 2, point (35), of Directive (EU) 2019/944 of the European Parliament and of the Council ( 7 ) (g)