Which CO2 emission factors should be used?
Default values for imported electricity are determined for a third country, group of third countries or region within a third country, based on the best data available to the Commission. For the transitional period, the default values are CO2 emission factors per country based on data from the International Energy Agency (IEA) covering a 5-year average. They are provided by the Commission in the CBAM Transitional Registry.
When there is no specific default value available, the CO2 emission factor in the EU shall be used. It is also based on IEA data and provided via the CBAM Transitional Registry.
When a reporting declarant submits sufficient evidence based on official and public information to demonstrate that the applicable CO2 emission factor is lower than the values in accordance with the above points, the reporting declarant may determine the CO2 emission factor based on the method defined in the Implementing Regulation.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773