ANNEX IV

Methods for calculating embedded emissions for the purpose of Article 7

1.   DEFINITIONS

For the purposes of this Annex and of Annexes V and VI, the following definitions apply:
就本附件以及附件五和附件六而言，適用以下定義：

(a)	‘simple goods’ means goods produced in a production process requiring exclusively input materials (precursors) and fuels having zero embedded emissions;「簡單商品」指僅需投入材料（前驅物）及燃料且不產生隱含排放的商品；

(b)	‘complex goods’ means goods other than simple goods;「複雜商品」指除簡單商品以外的其他商品；

(c)	‘specific embedded emissions’ means the embedded emissions of one tonne of goods, expressed as tonnes of CO2e emissions per tonne of goods;「特定隱含排放量」係指每噸商品的隱含排放量，以每噸商品二氧化碳當量排放量（噸）表示；

(d)

‘CO2 emission factor’, means the weighted average of the CO2 intensity of electricity produced from fossil fuels within a geographic area; the CO2 emission factor is the result of the division of the CO2 emission data of the electricity sector by the gross electricity generation based on fossil fuels in the relevant geographic area; it is expressed in tonnes of CO2 per megawatt-hour;「二氧化碳排放因子」指某一地理區域內化石燃料發電二氧化碳強度的加權平均值；二氧化碳排放因子是將相關地理區域內電力部門的二氧化碳排放數據除以化石燃料發電總量所得的結果；其單位為每兆瓦時二氧化碳噸數；

(e)	‘emission factor for electricity’ means the default value, expressed in CO2e, representing the emission intensity of electricity consumed in production of goods;「電力排放因子」指以二氧化碳當量表示的預設值，代表商品生產過程中消耗的電力的排放強度。

(f)	‘power purchase agreement’ means a contract under which a person agrees to purchase electricity directly from an electricity producer;「購電協議」指一方同意直接向電力生產商購買電力的合約；

(g)	‘transmission system operator’ means an operator as defined in Article 2, point (35), of Directive (EU) 2019/944 of the European Parliament and of the Council (1).「輸電系統運營商」指歐洲議會和理事會指令(EU) 2019/944第2條第(35)款(1)中定義的運營商。

2.   DETERMINATION OF ACTUAL SPECIFIC EMBEDDED EMISSIONS FOR SIMPLE GOODS簡單產品實際特定隱含排放量的決定

For determining the specific actual embedded emissions of simple goods produced in a given installation, direct and, where applicable, indirect emissions shall be accounted for. For that purpose, the following equation is to be applied:為確定特定設施所生產的簡單產品的實際特定隱含排放量，應考慮直接排放以及（如適用）間接排放。為此，應採用以下公式：

Where:

SEEg	are the specific embedded emissions of goods g, in terms of CO2e per tonne;產品的特定碳排放( CO2e公噸)
AttrEmg碳排放	are the attributed emissions of goods g, and產品分配之碳排放
ALg生產之貨物總數	is the activity level of the goods, being the quantity of the goods produced in the reporting period in that installation.報告期間生產之貨物總數

‘Attributed emissions’ mean the part of the installation’s emissions during the reporting period that are caused by the production process resulting in goods g when applying the system boundaries of the production process defined by the implementing acts adopted pursuant to Article 7(7). The attributed emissions shall be calculated using the following equation:

Where:

DirEm直接排放	are the direct emissions, resulting from the production process, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7), and
IndirEm間接排放	are the indirect emissions resulting from the production of electricity consumed in the production processes of goods, expressed in tonnes of CO2e, within the system boundaries referred to in the implementing act adopted pursuant to Article 7(7).

3.   DETERMINATION OF ACTUAL EMBEDDED EMISSIONS FOR COMPLEX GOODS

For determining the specific actual embedded emissions of complex goods produced in a given installation, the following equation is to be applied:

Where:

AttrEmg	are the attributed emissions of goods g;
ALg	is the activity level of the goods, being the quantity of goods produced in the reporting period in that installation, and
EEInpMat	are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed as relevant to the system boundaries of the production process as specified in the implementing act adopted pursuant to Article 7(7) are to be considered. The relevant EEInpMat are calculated as follows:

Where:

Mi	is the mass of input material (precursor) i used in the production process, and
SEEi	are the specific embedded emissions for the input material (precursor) i. For SEEi the operator of the installation shall use the value of emissions resulting from the installation where the input material (precursor) was produced, provided that that installation’s data can be adequately measured.

4.   DETERMINATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) AND (3)第7條第(2)款及第(3)款所述預設值的決定

For the purpose of determining default values, only actual values shall be used for the determination of embedded emissions. In the absence of actual data, literature values may be used. The Commission shall publish guidance for the approach taken to correct for waste gases or greenhouse gases used as process input, before collecting the data required to determine the relevant default values for each type of goods listed in Annex I. Default values shall be determined based on the best available data. Best available data shall be based on reliable and publicly available information. Default values shall be revised periodically through the implementing acts adopted pursuant to Article 7(7) based on the most up-to-date and reliable information, including on the basis of information provided by a third country or group of third countries.為確定預設值，僅應使用實際值來確定隱含排放量。如無實際數據，可使用文獻值。委員會應在收集確定附件一所列各類貨物相關預設值所需數據之前，發佈如何校正用作製程輸入的廢氣或溫室氣體的指南。預設值應基於現有最佳數據確定。現有最佳數據應基於可靠且公開的資訊。預設值應根據最新可靠資訊（包括第三國或第三國集團提供的資訊）透過依據第7條第(7)款通過的實施細則定期修訂。

4.1.   Default values referred to in Article 7(2)第7條第(2)款所述預設值

When actual emissions cannot be adequately determined by the authorised CBAM declarant, default values shall be used. Those values shall be set at the average emission intensity of each exporting country and for each of the goods listed in Annex I other than electricity, increased by a proportionately designed mark-up. This mark-up shall be determined in the implementing acts adopted pursuant to Article 7(7) and shall be set at an appropriate level to ensure the environmental integrity of the CBAM, building on the most up-to-date and reliable information, including on the basis of information gathered during the transitional period. When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the X % worst performing EU ETS installations for that type of goods. The value of X shall be determined in the implementing acts adopted pursuant to Article 7(7) and shall be set at an appropriate level to ensure the environmental integrity of the CBAM, building on the most up-to-date and reliable information, including on the basis of information gathered during the transitional period.當經授權的CBAM申報人無法充分確定實際排放量時，應使用預設值。這些數值應設定為每個出口國的平均排放強度，並針對附件一所列除電力以外的每種商品，在此基礎上增加一個按比例設計的加價。此加價應在根據第7條第7款通過的實施細則中確定，並應設定在適當水平，以確保碳排放交易體系（CBAM）的環境完整性，同時應基於最新、最可靠的信息，包括過渡期內收集的信息。如果某種商品無法使用出口國的可靠數據，則預設值應基於歐盟碳排放交易體系（EU ETS）中該類商品排放表現最差的X%設施的平均排放強度。 X的值應在根據第7條第7款通過的實施細則中確定，並應設定在適當水平，以確保碳排放交易體系（CBAM）的環境完整性，同時應基於最新、最可靠的信息，包括過渡期內收集的信息。

4.2.   Default values for imported electricity referred to in Article 7(3)第7條第3款所述進口電力的預設值

Default values for imported electricity shall be determined for a third country, group of third countries or region within a third country based on either specific default values, in accordance with point 4.2.1, or, if those values are not available, on alternative default values, in accordance with point 4.2.2.進口電力的預設值應依第4.2.1款的規定，針對第三國、第三國集團或第三國境內的區域決定。具體預設值應根據第4.2.1款的規定確定；如果無法獲得具體預設值，則應根據第4.2.2款的規定，根據替代預設值確定。

Where the electricity is produced in a third country, group of third countries or region within a third country, and transits through third countries, groups of third countries, regions within a third country or Member States with the purpose of being imported into the Union, the default values to be used are those from the third country, group of third countries or region within a third country where the electricity was produced.如果電力產自第三國、第三國集團或第三國境內的區域，並途經第三國、第三國集團、第三國境內的區域或成員國，目的是進口到歐盟，則應使用電力生產地——第三國、第三國集團或第三國境內的區域——的預設值。

4.2.1.   Specific default values for a third country, group of third countries or region within a third country第三國、第三國集團或第三國境內的區域的具體預設值

Specific default values shall be set at the CO2 emission factor in the third country, group of third countries or region within a third country, based on the best data available to the Commission.具體預設值應根據委員會可獲得的最佳數據，設定為第三國、第三國集團或第三國境內區域的二氧化碳排放因子。

4.2.2.   Alternative default values替代預設值

Where a specific default value is not available for a third country, a group of third countries, or a region within a third country, the alternative default value for electricity shall be set at the CO2 emission factor in the Union.如果第三國、第三國集團或第三國境內的某個區域沒有特定的預設值，則電力替代預設值應設定為歐盟的二氧化碳排放因子。

Where it can be demonstrated, on the basis of reliable data, that the CO2 emission factor in a third country, a group of third countries or a region within a third country is lower than the specific default value determined by the Commission or lower than the CO2 emission factor in the Union, an alternative default value based on that CO2 emission factor may be used for that third country, group of third countries or region within a third country. 如果能夠根據可靠數據證明，第三國、第三國集團或第三國境內的某個區域的二氧化碳排放因子低於委員會確定的具體預設值或低於歐盟的二氧化碳排放因子，則可對該第三國、第三國集團或第三國境內的某個區域使用基於該二氧化碳排放因子的替

 

4.3   Default values for embedded indirect emissions隱含間接排放的預設值

Default values for the indirect emissions embedded in a good produced in a third country shall be determined on a default value calculated on the average, of either the emission factor of the Union electricity grid, the emission factor of the country of origin electricity grid or the CO2 emission factor of price-setting sources in the country of origin, of the electricity used for the production of that good.第三國生產的商品所隱含的間接排放的預設值應根據以下平均值計算得出：用於生產該商品的電力，其排放因子可以是歐盟電網的排放因子、原產國電網的排放因子或原產國定價來源的二氧化碳排放因子。

Where a third country, or a group of third countries, demonstrates to the Commission, on the basis of reliable data, that the average electricity mix emission factor or CO2 emission factor of price-setting sources in the third country or group of third countries is lower than the default value for indirect emissions, an alternative default value based on that average CO2 emission factor shall be established for this country or group of countries.如果一個第三國或一組第三國根據可靠數據向委員會證明，該國或該組第三國的平均電力結構排放因子或定價來源的二氧化碳排放因子低於間接排放的預設值，則應基於該平均二氧化碳排放因子為該國或該組第三國設定一個替代預設值。

The Commission shall adopt, no later than 30 June 2025, an implementing act pursuant to Article 7(7) to further specify which of the calculation methods determined in accordance with the first subparagraph shall apply to the calculation of default values. For that purpose, the Commission shall base itself on the most up-to-date and reliable data, including on data gathered during the transitional period, as regards the quantity of electricity used for the production of the goods listed in Annex I, as well as the country of origin, generation source and emission factors related to that electricity. The specific calculation method shall be determined on the basis of the most appropriate way to achieve both of the following criteria:
委員會應不遲於2025年6月30日，根據第7條第7款通過一項實施細則，進一步明確根據第一款確定的計算方法中，哪一種適用於預設值的計算。為此，委員會應以最新、最可靠的數據為依據，包括過渡期內收集的數據，這些數據涉及附件一所列貨物生產所用電量，以及電力的來源國、發電方式和相關排放因子。具體的計算方法應根據實現以下兩個標準的最佳方法來確定：

—	the prevention of carbon leakage;防止碳洩漏；

—	ensuring the environmental integrity of the CBAM.確保碳排放交易體系（CBAM）的環境完整性。

5.   CONDITIONS FOR APPLYING ACTUAL EMBEDDED EMISSIONS IN IMPORTED ELECTRICITY進口電力實際隱含排放量適用條件

An authorised CBAM declarant may apply actual embedded emissions instead of default values for the calculation referred to in Article 7(3) if the following cumulative criteria are met:經授權的CBAM申報人，如符合以下累積標準，則可使用實際隱含排放量取代第7(3)條所述計算中的預設值：

(a)	the amount of electricity for which the use of actual embedded emissions is claimed is covered by a power purchase agreement between the authorised CBAM declarant and a producer of electricity located in a third country;申請使用實際隱含排放量的電力，須由經授權的CBAM申報人與位於第三國的電力生產商簽訂的購電協議涵蓋；

(b)

the installation producing electricity is either directly connected to the Union transmission system or it can be demonstrated that at the time of export there was no physical network congestion at any point in the network between the installation and the Union transmission system;發電裝置直接連接至歐盟輸電系統，或能夠證明在出口時，該裝置與歐盟輸電系統之間的網路任何點均不存在實體網路擁塞；

(c)	the installation producing electricity does not emit more than 550 grammes of CO2 of fossil fuel origin per kilowatt-hour of electricity;發電裝置每千瓦時電力的化石燃料來源二氧化碳排放量不超過550公克；

(d)

the amount of electricity for which the use of actual embedded emissions is claimed has been firmly nominated to the allocated interconnection capacity by all responsible transmission system operators in the country of origin, the country of destination and, if relevant, each country of transit, and the nominated capacity and the production of electricity by the installation refer to the same period of time, which shall not be longer than one hour;所有負責的輸電系統營運商（包括原產國、目的地國以及相關過境國）已明確指定用於實際隱含排放量的電量，且該指定電量與設施的發電量應指同一時間段，該時間段不得超過一小時；

(e)	the fulfilment of the above criteria is certified by an accredited verifier, who shall receive at least monthly interim reports demonstrating how those criteria are fulfilled.上述標準的滿足情況應由經認可的核查機構進行認證，該機構應至少每月收到一份中期報告，說明這些標準的滿足情況。

The accumulated amount of electricity under the power purchase agreement and its corresponding actual embedded emissions shall be excluded from the calculation of the country emission factor or the CO2 emission factor used for the purpose of the calculation of indirect electricity embedded emissions in goods in accordance with point 4.3, respectively.根據第4.3條，購電協議項下的累積電量及其相應的實際隱含排放量應分別從用於計算貨物間接電力隱含排放量的國家排放因子或二氧化碳排放因子的計算中排除。

6.   CONDITIONS TO APPLYING ACTUAL EMBEDDED EMISSIONS FOR INDIRECT EMISSIONS 間接排放實際隱含排放量適用條件

An authorised CBAM declarant may apply actual embedded emissions instead of default values for the calculation referred to in Article 7(4) if it can demonstrate a direct technical link between the installation in which the imported good is produced and the electricity generation source or if the operator of that installation has concluded a power purchase agreement with a producer of electricity located in a third country for an amount of electricity that is equivalent to the amount for which the use of a specific value is claimed.經授權的CBAM申報人，如能證明進口貨物生產設施與發電源之間存在直接技術聯繫，或該設施的運營者已與位於第三國的電力生產商簽訂購電協議，且購電量與所主張使用特定值的電量相當，則可根據第7條第(4)款的規定，採用實際隱含排放量而非默認值進行計算。

7.   ADAPTATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) BASED ON REGION-SPECIFIC FEATURES基於區域特徵調整第7條第(2)款所述預設值

Default values can be adapted to particular areas and regions within third countries where specific characteristics prevail in terms of objective emission factors. When data adapted to those specific local characteristics are available and more targeted default values can be determined, the latter may be used.預設值可根據第三國特定區域和地區進行調整，這些區域和地區在客觀排放因子方面具有特定特徵。如有符合這些特定當地特徵的數據，且可確定更具針對性的預設值，則可使用後者。

Where declarants for goods originating in a third country, a group of third countries or a region within a third country can demonstrate, on the basis of reliable data, that alternative region-specific adaptations of default values are lower than the default values determined by the Commission, such region-specific adaptations can be used.如果原產於第三國、一組第三國或第三國境內的某個地區的貨物申報人能夠根據可靠數據證明，針對特定地區的替代性調整後的默認值低於委員會確定的默認值，則可以使用此類針對特定地區的調整。

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(1)  Directive (EU) 2019/944 of the European Parliament and of the Council of 5 June 2019 on common rules for the internal market for electricity and amending Directive 2012/27/EU (OJ L 158, 14.6.2019, p. 125).