ANNEX VII

1. The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass. 2. For the purpose of Article 2a(3), the following methodology shall apply: | chosen such that Where: 99 % | is the target share of emissions; | is the mass-threshold in tonnes allowing to capture a given target share of emissions; Annual emissions per importer qi,j | is the quantity of imports in tonnes by importer i of the CN code j; is the number of CN codes imported by importer i among the four sectors considered (aluminium, cement, fertilisers, iron and steel); is the emission intensity for CN code j ( 8 ); Total emissions: | the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: , where N is the number of importers; : | the total quantity in tonnes of goods listed in Annex I imported by importer i; | is an indicator function equal to 1 when (that is, when an importer is importing quantities higher than the mass-threshold ), 0 otherwise. To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0,25 percentage points is added to the above target share of emissions. The single mass-based threshold shall be rounded to the nearest ten.

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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.