technical study

CBAM indirect emissions study shifts compliance focus to electricity evidence

The European Commission has published a technical study on indirect emissions under the EU CBAM, dated 8 June 2026, through DG TAXUD. The work examines how emissions from electricity consumed in producing CBAM goods should be calculated. It also addresses when importers may claim actual indirect emissions and whether indirect-emissions coverage should expand to additional CBAM sectors. (Taxation and Customs Union) The Commission structures the study around three policy questions. It considers how to determine operational default emission factors for…