(d)
CBAM
detailed rules on the elements of the calculation methods set out in Annex IV, including determining system boundaries of production processes, emission factors, installation-specific values of actual emissions and their respective application to individual goods as well as laying down methods to ensure the reliability of data, including the level of detail; and
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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.