Knowledge Hub Structure Based on Legal Acts & Annexes
1. Regulation (EU) 2023/956 – CBAM Framework Regulation
Role: Primary law establishing CBAM
1.1 Core Regulation
Scope of CBAM goods (Annex I reference)
Definitions and legal concepts
Obligations of authorised CBAM declarants
Transitional vs definitive period
CBAM certificates and surrender obligations
Penalties and enforcement framework
1.2 Annexes to Regulation (EU) 2023/956
Annex I – List of CBAM goods (CN codes)
Annex II – Reporting requirements
Annex III – Transitional period rules
Annex IV – Embedded emissions methodology (high-level)
Annex V – Verification principles
2. Implementing Regulation (EU) 2023/1773 – Transitional Period Reporting
(Historical but still referenced for continuity)
2.1 Reporting Rules During Transitional Period
Quarterly reporting structure
Data submission logic
2.2 Annexes
Transitional reporting templates
Simplified methodologies (superseded but referenced)
3. Implementing Regulation (EU) 2024/3210 – CBAM Registry
Role: Digital infrastructure & governance
3.1 CBAM Registry Rules
Registry architecture
Account creation
Roles and permissions
Data storage and access
3.2 Amending Implementing Regulation (EU) 2025/… – CBAM Registry Updates
Delegation of CBAM declarations
Registration of verifiers
Mass-based threshold rules
Terminology alignment with amended CBAM Regulation
4. Implementing Regulation (EU) 2025/… – Customs Information Exchange
Role: Border data & customs integration
4.1 Customs Communication Rules
Data communicated by customs authorities
Surveillance mechanism
Re-export and inward/outward processing
Validation and cross-checking procedures
4.2 Annexes
Data fields
Communication formats
Procedure codes
5. Implementing Regulation (EU) 2025/… – Embedded Emissions Calculation
Role: Core MRV methodology for definitive period
5.1 Main Regulation
Calculation methods for embedded emissions
System boundaries
Functional units
Attribution of emissions to goods
5.2 Annex I – Definitions, Functional Units, System Boundaries
5.3 Annex II – Monitoring Rules
5.4 Annex III – Data Quality & Uncertainty
5.5 Annex IV–VII – Sector-specific methodologies
6. Implementing Regulation (EU) 2025/… – Default Values
Role: Fallback emissions values where actual data is unavailable
6.1 Default Values Regulation
Conditions for use
Relationship to actual emissions
Mark-ups over time
6.2 Annex I – Default Values by Country & CN Code
Cement
Fertilisers
Aluminium
Iron & steel
Hydrogen
6.3 Annexes II–IV
Methodology for establishing defaults
Review and update mechanisms
7. Implementing Regulation (EU) 2025/… – Free Allocation Adjustment
Role: EU ETS interaction & financial correction
7.1 Main Regulation
Free allocation adjustment logic
CBAM benchmarks
Cross-sectoral correction factor
CBAM factor
7.2 Annex – Calculation Methodology
Definitions
Equations (FAA, SEFA)
Simple vs complex goods
Recursive precursor treatment
Production routes
8. Delegated Regulation (EU) 2025/… – Accreditation of Verifiers
Role: Assurance and verification governance
8.1 Delegated Regulation
Accreditation conditions
Oversight and withdrawal
Mutual recognition of accreditation bodies
8.2 Annex I – Scope of Accreditation
Aggregated goods categories
Activity groups
8.3 Annex II – Competence Requirements
CBAM auditors
Lead auditors
Independent reviewers
Technical experts
9. Regulation (EU) 2025/2083 – CBAM Simplification & Strengthening
Role: Amendments to core CBAM Regulation
9.1 Amendments Introduced
Delegation of declarations
Threshold monitoring
Registry governance
Simplification measures
10. Proposal COM(2025) 989 – Extension to Downstream Goods & Anti-Circumvention
Role: Forward-looking legislative change (not yet in force)
10.1 Proposed Amendments
Extension of CBAM scope
Anti-avoidance provisions
Electricity-specific changes
10.2 Annexes & Impact Rationale
Downstream goods lists
Risk analysis
11. Commission Review Report on CBAM Application
Role: Official interpretation & implementation roadmap
11.1 Main Report
Evaluation of transitional period
Governance and enforcement lessons
International dimension
11.2 Annexes
CBAM import data
Modelling methodologies
Third-country impacts
Communication & capacity-building actions
12. Impact Assessments & Staff Working Documents
Role: Policy justification (supporting, not binding)