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2.

CBAM

Embedded emissions in goods other than electricity shall be determined: based on the actual emissions in accordance with the methods set out in points 2 and 3 of Annex IV; or by reference to default values in accordance with the methods set out in point 4.1 of Annex IV.

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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.