Can carbon capture and use (CCU) / carbon capture and storage (CCS) be used to reduce emissions for the purpose of determining embedded emissions?
Carbon capture and use/storage (CCUS) are techniques that become increasingly available on the markets to reduce carbon dioxide emissions. Such emission reductions can be taken into account when determining embedded emissions in CBAM goods, provided that certain criteria are met. These conditions are spelled out in Annex III, Section B.8.2 to the Implementing Regulation (Section 6.5.6.2 of the guidance provides more explanations). The conditions are essentially that the captured carbon dioxide is used to produce products in which it is permanently chemically bound or that the captured carbon dioxide is transferred to a long-term geological storage site.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_1773