Why are indirect emissions only included in the CBAM for cement and fertilisers?
Indirect emissions are not included in the scope of CBAM for those goods, where EU Member States can grant indirect cost compensation. This compensation applies to indirect emissions costs incurred from greenhouse gas emission costs passed on in electricity prices.
However, the Commission will have to assess the possibility to extend the scope of CBAM to indirect emissions of other goods by the end of the transitional phase
Source: EC’s Questions and Answers on CBAM