CBAM (Carbon Border Adjustment Mechanism)en
Embodied emissions (MACF)
Quantity of greenhouse gases emitted during the production of an imported good subject to the MACF.
Embedded emissions
Embedded emissions designate the quantity of greenhouse gas (expressed in tonnes of CO₂ equivalent) emitted during the production of a good subject to the MACF.
Types of broadcasts
- Direct emissions: emitted directly by the production process (combustion, chemical reactions)
- Indirect emissions: linked to the production of electricity consumed during manufacturing
Calculation
Emissions must be calculated according to the methods defined by the implementing regulation. In the absence of actual data from the producer, default values can be used (transitional phase).
Reporting
During the transitional phase, importers must submit quarterly MACF reports declaring emissions embodied in imported goods.