Commission européenne/Europese Commissie, 1049 Bruxelles/Brussel, BELGIQUE/BELGIË – Tel. +32 22991111 EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax Administration CBAM, Energy and Green Taxation Brussels, 14 August 2026 GUIDANCE DOCUMENT 3: CBAM METHODS FOR THE CALCULATION OF EMISSIONS EMBEDDED IN GOODS Disclaimer: This guidance document is not legally binding and it is of an explanatory nature. Legal provisions of Union law take precedence over the contents of this document and should always be consulted. The authentic texts of the EU legal instruments are those published in the Official Journal of the European Union. This guidance was prepared by Commission services and does not represent an official position of the Commission. Only the Court of Justice of the European Union is competent to authoritatively interpret Union law. 2 VERSION HISTORY Date Version notes 14.08.2026 First Publication of this document for the definitive period. 3 CONTENTS 1 PREFACE 5 1.1 Structure and content of the guidance documents 5 1.2 Reference regulations and legal acts 6 2 MAIN CHANGES IN THE CBAM METHODOLOGY ACT FOR THE DEFINITIVE PERIOD AND IMPLICATIONS FOR NON-EU OPERATORS 8 3 CBAM GOODS AND PRODUCTION ROUTES 14 3.1 Identifying CBAM goods 14 3.1.1 Product specifications 14 3.1.2 Identifying goods in scope for the CBAM Regulation 15 4 MONITORING AND REPORTING OBLIGATIONS 16 4.1 Definitions and scope of emissions covered in the CBAM 17 4.1.1 Installation, production process, production routes and functional unit 18 4.1.2 Activity level, quantity of goods produced 19 4.1.3 Direct and indirect embedded emissions 19 4.1.4 Units for reporting embedded emissions 22 4.2 How to d...
