When calculating the embedded emission of steel products, are auxiliary processes such as lime kilns or coke oven plants plants included in the boundary calculation?
System boundaries for each aggregated goods category can be found in Annex III to Implementing Regulation (EU) 2023/1773.
Lime kilns and coke oven plants are not included in the system boundaries for iron and steel production. This is because the outputs of those plants (i.e. lime and coke) are not CBAM goods themselves. Consequently, lime and coke are also not considered precursors for the calculation of the specific embedded emissions.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773