in force 2025-10-20 INSERTED+1,826 −0§
Amended by Regulation (EU) 2025/2083 32025R2083
applies from: unknown (an inserted provision states its own application date only in prose)
Sources disagree about the kind of change — they agree this provision changed and disagree about how: the text comparison called it INSERTED, the EU's own amendment metadata called it INSERTED and the amending act's instructions called it MODIFIED. All are shown; none is overruled.
This annex is newly added and sets the single mass-based threshold referred to in Article 2a at 50 tonnes of net mass.
It also lays out a methodology, including a target emissions share, a margin of 0.25 percentage points added to that share, and a rounding rule to the nearest ten, for use under Article 2a(3).
Cited: Annex VII, v2
text before / after
inserted text (02023R0956-20251020)
ANNEX VII The single mass-based threshold 1. The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass. 2. For the purpose of Article 2a(3), the following methodology shall apply: chosen such that Where: 99 % is the target share of emissions; is the mass-threshold in tonnes allowing to capture a given target share of emissions; Annual emissions per importer qi,j is the quantity of imports in tonnes by importer i of the CN code j; Ji is the number of CN codes imported by importer i among the four sectors considered (aluminium, cement, fertilisers, iron and steel); EIj is the emission intensity for CN code jThe emission intensities Ej are based on default values (without mark-up) for emissions published for the transitional period. For cement and fertiliser products, direct emissions and indirect emissions are considered; for aluminium and iron and steel products, only direct emissions are considered. For future updates of the single mass-based threshold, the default values shall be set in accordance with the methods set out in Annex IV without the mark-up as referred to in point 4.1 of Annex IV.; Total emissions: the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: , where N is the number of importers; : the total quantity in tonnes of goods listed in Annex I imported by importer i; is an indicator function equal to 1 when (that is, when an importer is importing quantities higher than the mass-threshold ), 0 otherwise. To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0,25 percentage points is added to the above target share of emissions. The single mass-based threshold shall be rounded to the nearest ten.