CBAM glossary

Aggregated goods category

A grouping of CN codes with similar production processes, used for CBAM default-value tables.

Actual emissions

Emissions measured or calculated from the installation's own operating data, as opposed to default values set by the Commission.

Authorised CBAM declarant

The EU importer, or its indirect customs representative, that files the CBAM declaration.

Accredited verifier

A verifier accredited by an EU national accreditation body to issue verification opinions on CBAM emissions data.

CBAM benchmark

The free-allocation benchmark under the EU ETS, used in CBAM as a reference level for comparing imported-good emissions.

CBAM certificate

A tradable instrument sold to CBAM declarants. One certificate corresponds to one tonne of CO₂-equivalent of embedded emissions.

Carbon price paid

A carbon price already paid in the country of production can be deducted from the CBAM liability, subject to conditions.

CBAM

The EU Carbon Border Adjustment Mechanism — a carbon price on imports of certain goods so they pay a similar cost to goods made inside the EU.

CBAM Registry

The EU IT system where CBAM declarants register, file declarations, buy and surrender certificates, and share with verifiers.

CBAM factor

The share of the ETS free allocation that is still available to EU producers in a given year; the complement is what CBAM aims to cover for importers.

De minimis (CBAM 50 tonnes)

The 50-tonne annual threshold below which CBAM does not apply, counted across steel, aluminium, fertilisers and cement.

Communication template

The Commission's Excel template that non-EU installation operators use to share CBAM emissions data with their EU importers.

CN code

Combined Nomenclature code — the EU's 8-digit classification for traded goods, used in customs declarations and in CBAM scope.

Direct emissions

Greenhouse-gas emissions released on-site at the installation that produces the good — from fuels burned and from process reactions.

Default values

The Commission's default embedded-emission values per CN code and country, used when actual verified data is not available.

Embedded emissions

The greenhouse-gas emissions released during the production of a good, expressed per tonne of product.

EU ETS

The EU Emissions Trading System — the carbon market that prices CO₂ for installations inside the EU. CBAM certificate price tracks it.

Indirect emissions

Emissions associated with the generation of electricity and heat purchased by the installation (Scope 2 in GHG Protocol terms).

Indirect customs representative

A customs broker that acts in its own name on behalf of a third party. Under CBAM, must itself be an authorised CBAM declarant.

EORI number

Economic Operators Registration and Identification number — the EU-wide trader ID required for customs activity and for CBAM declarant registration.

Mark-up (CBAM default values)

The yearly uplift applied to CBAM default values when actual verified data is not available: +10 % (2026), +20 % (2027), +30 % (2028+).

Installation

A stationary technical unit where production activity happens and emissions arise — the unit of analysis for CBAM operator data.

O3CI

The CBAM Registry operator portal — where non-EU installation operators can register and share emissions data with their EU declarants.

Monitoring plan

A document describing the installation boundary, flows, measurement methods and calculation routes used to produce emissions data.

Operator

The entity that controls and runs an installation. Under CBAM, the non-EU operator provides the primary emissions data for its goods.

Precursor

An input into the production of a CBAM good that itself has embedded emissions carried through to the finished product.

Production route

The specific technology path used to make a good (e.g. BF-BOF vs EAF for steel). CBAM default values and attribution rules depend on it.

Site visit

A physical visit by an EU-accredited verifier to the installation, required in the first verified year under CBAM.

Specific embedded emissions

Embedded emissions expressed per tonne of product (t CO₂e / t). The headline figure for a CBAM declaration line.

Verification report

The written opinion issued by an EU-accredited verifier after reviewing an installation's emissions data. Positive, qualified or negative.