Can the absorption rule be applied for the calculation of embedded emissions of composite goods?
No. The absorption rule is a rule used to determine the origin of a good. The absorption rule allows keeping the originating status of intermediate products, which are used for subsequent manufacturing operations of originating goods and to disregard the part of all former non-originating inputs contained in intermediate products, provided that certain conditions are fulfilled. The calculation of embedded emissions in CBAM goods follows completely different rules.
Source: EC’s Questions and Answers on CBAM