Guidance No. 5e - Sector-specific guidance document on aluminiumVIP免费

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 5E: SECTOR-SPECIFIC GUIDANCE DOCUMENT ON ALUMINIUM 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 4 1.1 Structure and content of the guidance documents 4 1.2 Reference regulations and legal acts 5 2 CBAM GOODS AND PRODUCTION ROUTES 7 2.1 Foreword to sector-specific sections 7 2.2 Aluminium sector 8 2.2.1 Unit of production and embedded emissions 8 2.2.2 Definition and explanation of sector goods covered 9 2.2.3 Definition and explanation of relevant production processes and routes 11 3 ALUMINIUM SECTOR-SPECIFIC REQUIREMENTS 18 3.1 Sector-specific requirements for monitoring and reporting 18 3.1.1 Emissions monitoring 18 3.1.2 Additional rules 19 3.1.3 Additional reporting requirements 23 4 WORKED EXAMPLE FOR THE ALUMINIUM SECTOR 23 ANNEX A LIST OF DEFINITIONS 29 ANNEX B LIST OF ABBREVIATIONS 38 4 1 PREFACE 1.1 Structure ...