Glossary - EU CBAM terms (quick definitions)

Goods included in CBAM scope (defined by the CN codes, their production outside the EU ETS-covered countries and being released for free circulation into the EU). If you import these into the EU, CBAM obligations can apply.

The EU Combined Nomenclature code used for classifying goods in customs. CBAM coverage is determined largely through CN codes.

The entity responsible for CBAM reporting (and in the definitive regime, the declaration/certificate obligations) for covered goods imported into the EU.

The entity and site where CBAM-covered goods are produced. Producers provide the underlying production and emissions data that importers need.

The greenhouse gas emissions associated with producing a unit of the imported good (commonly expressed as emissions per tonne).

Emissions released directly from the production processes at the installation (e.g., combustion, process emissions).

Emissions associated with the production of purchased electricity/energy used in manufacturing (treatment can vary by rules and reporting approach).

An input material used to manufacture a CBAM good (sometimes with its own emissions footprint that may need to be accounted for).

The defined pathway used to make a product (e.g., different technologies or feedstocks). Route matters because emissions intensity can vary significantly and impacts benchmark selections.

Installation-level emissions values based on real measured/recorded data with a documented methodology. Will be required to be verified by a third-party verifier.

EU-defined, country- or precursor-specific values used when actual values aren’t available or acceptable. Defaults are punitive and will result in increased costs.

A formal statement (by an accredited verifier) that supports the credibility of the reported data and methodology.

The entity authorised to import CBAM goods under the definitive regime (from 2026), and to fulfil the associated obligations.