1. Statutory Calculation Formula
Under Annex IV, Section 3 of Regulation (EU) 2023/956 and Commission Implementing Regulation (EU) 2025/2547 (Calculation Methodology), specific embedded emissions of complex goods g (SEE_g) are calculated as:
Statutory Calculation Formula
SEE_g = (AttrEmg_g + EE_precursor / AL_g)
Where:
- AttrEmg_g: Attributed direct greenhouse gas emissions of the production process during the reporting period (tCO_2e).
- AL_g: Activity level (total net metric tonnes of good g produced).
- EE_{precursor}: Embedded emissions of all consumed precursors:
Statutory Calculation Formula
EE_precursor = Σ ≤ft( M_i × SEE_precursor, i
- M_i: Mass of precursor i consumed per tonne of finished good g.
- SEE_{precursor, i}: Specific embedded direct or indirect emissions of precursor i (tCO_2e/t).
2. Step-by-Step Execution in Carbonatoz
Step 2.1: Open Declaration Wizard Line Item
Open the active quarterly declaration in CBAM ComplianceDeclarations.
Select or add a complex finished good line item (e.g. Hot-Rolled Coils - CN 7208).
Step 2.2: Configure Precursor Mass Balance
In the Precursors Allocation Tab, click + Add Precursor Consumed.
Select the precursor SKU (e.g., Steel Billets - CN 7207).
Enter the Consumption Ratio (e.g.,
1.08 t of billet consumed per 1.00 t of finished coil produced).Select the Data Source:
Option A (Preferred): Primary Vendor Carbon Passport.
Option B: Internal In-House Precursor Batch Ledger.
Option C (Fallback): EU Default Specific Value with regulatory justification note.
Step 2.3: Indirect Electricity Reconciliation
Enter direct electricity consumed by the rolling mill (MWh/t).
Enter the applicable Grid Emission Factor or Power Purchase Agreement (PPA) certified factor (tCO_2e/MWh).
Click Compute Specific Intensities.