Technical Study on Indirect Emissions in the CBAM
发布06-08
生效06-08
摘要总结AI 辅助解读
欧盟委员会税务与海关总署发布关于碳边境调节机制（CBAM）间接排放的技术研究。该报告旨在为CBAM实施及潜在演变提供政策分析，重点探讨三个问题：如何确定间接排放的操作性默认排放因子；在何种条件下允许申报人主张实际间接排放（包括直接技术联系、购电协议PPA及核查要求）；以及是否及如何将间接排放覆盖范围扩展至其他CBAM行业。此为技术性分析报告，非强制性法规文本。
The study provides policy analysis to support the implementation and potential evolution of the Carbon Border Adjustment Mechanism (CBAM) with respect to indirect emissions embedded in imported goods from third countries. It addresses three 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 publications are available at the following links:
- [General annexes : annex 4 to 6 of the final report](https://op.europa.eu/en/publication-detail/-/publication/cb6ffb4e-5a3b-11f1-aa6d-01aa75ed71a1/language-en)
- [Final Report](https://op.europa.eu/en/publication-detail/-/publication/cbff6069-5a3a-11f1-aa6d-01aa75ed71a1/language-en)
- [Final report : task 1](https://op.europa.eu/en/publication-detail/-/publication/348b382c-5a3d-11f1-aa6d-01aa75ed71a1/language-en)
- [Final report : task 2](https://op.europa.eu/en/publication-detail/-/publication/912753c2-5a3b-11f1-aa6d-01aa75ed71a1/language-en)
- [Final report : task 3](https://op.europa.eu/en/publication-detail/-/publication/b3445a37-5a3a-11f1-aa6d-01aa75ed71a1/language-en)
[Read more about Carbon Border Adjustment Mechanism](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en)
Publication date
8 June 2026
Author
[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)