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국회도서관 홈으로 정보검색 소장정보 검색

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동의어 포함

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Title page 1

Contents 6

Executive Summary 3

1.0. Introduction 9

2.0. The Broader EU Trade Landscape for Steel and Aluminum 13

3.0. Transitioning to the EU CBAM Definitive Period 15

4.0. Calculating CBAM Charges 17

4.1. The Core Formula 17

4.2. CBAM Certificates 19

4.3. The FAA and Benchmarks 20

5.0. Determining Embedded Emissions 27

5.1. Methodology for Determining Embedded Emissions 28

5.1.1. Emissions Scope 28

5.1.2. Using Actual Emissions 29

5.1.3. Using Default Values 34

5.2. Illustrative Examples 36

5.2.1. Example 1: Actual embedded emissions calculation for an integrated blast furnace 36

5.2.2. Example 2: Actual embedded emissions calculation for an EAF 38

6.0. Reporting 40

7.0. Verification 41

8.0. Liability Deduction for Carbon Price Paid 43

8.1. Methodology 43

8.2. Impact 46

9.0. Resources Available to Businesses 47

10.0. CBAM Checklist for Businesses 49

References 51

Appendix A. Comparison of Emissions Measurement Steps Under Examples 1 and 2 of Section 5.2 54

Tables 7

Table 1. Comparison of changes between the EU CBAM transition and definitive periods 11

Table 2. Comparative cost implications of CBAM certificates for 1 tonne of CN 7210 from Vietnam 25

Table 3. Financial liability for direct and indirect emissions in 2026 29

Table 4. Comparison of simple versus complex CBAM goods 30

Table 5. Comparison of CBAM default values for flat-rolled products of iron or non-alloy steel, of a width ≥ 600 mm, clad, plated or coated... 35

Table 6. Examples of emissions significance for blast furnace production 37

Table 7. Emissions factor per ton of product 39

Table 8. Key elements of an operator's emissions report 40

Figures 7

Figure 1. Total EU imports of CBAM goods (annual average 2022-2024) 10

Figure 2. The CBAM factor 23

Figure 3. Steps to determine embedded emissions under EU CBAM 28

Figure 4. Methodology for calculating actual embedded emissions 32

Figure 5. Default value markups across time 35

Boxes 7

Box 1. A draft is now on the table: How the EU plans to credit carbon prices paid abroad (May 2026) 45

Appendix Tables 7

Table A1. Worked examples of actual embedded emissions for 1 tonne of CN 7207 steel from Vietnam: blast furnace-basic oxygen furnace... 54