If the off-spec product is saleable, it should be included in the activity level, provided it complies with the CN codes referring to the CBAM goods category of the production process (as listed in Annex II of Implementing Regulation (EU) 2023/1773).

Source: EC’s Questions and Answers on CBAM.

CBAM Regulation

• CBAM Regulation 2023_1773

• EU to support energy-intensive sectors with temporary decarbonization fund propos
• Why is the EU putting in place a Carbon Border Adjustment Mechanism?
• What is the current stage of implementation of CBAM?
• How does the CBAM work?
• How does CBAM interact with the EU Emissions Trading System (ETS)?