What is the connection between hydrogen as a CBAM good and the Renewable Energy Directive (EU) 2018/2001 (‘RED II’))?
The Implementing Regulation provides that "Where the produced hydrogen has been certified to comply with Commission Delegated Regulation (EU) 2023/1184(1), an emission factor of zero for the electricity may be used." (Annex II, Section 3.6). This means that a certification of hydrogen as being an "RFNBO" (renewable fuel of non-biological origin) under the Renewable Energy Directive can be used for demonstrating zero indirect emissions, no double certification is needed.
In the absence of such certification, the indirect emissions need to be determined in line with Annex III of the Implementing Regulation.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773