REGULATION (EU) 2023/956

Article 7

Calculation of embedded emissions

1. Embedded emissions in goods shall be calculated pursuant to the methods set out in Annex IV. For goods listed in Annex II only direct emissions shall be calculated and taken into account.
貨物內含排放量應按照附件四規定的方法計算。對於附件二所列的貨物，僅應計算和考慮直接排放量。

2. Embedded emissions in goods other than electricity shall be determined based on the actual emissions in accordance with the methods set out in points 2 and 3 of Annex IV. Where the actual emissions cannot be adequately determined, as well as in the case of indirect emissions, the embedded emissions shall be determined by reference to default values in accordance with the methods set out in point 4.1 of Annex IV.
除電力以外的商品的內含排放量應根據附件四第 2 點和第 3 點規定的方法根據實際排放量確定。如果無法充分確定實際排放量以及間接排放量，則應根據附件 IV 第 4.1 點規定的方法參考默認值確定內含排放量。

3. Embedded emissions in imported electricity shall be determined by reference to default values in accordance with the method set out in point 4.2 of Annex IV, unless the authorised CBAM declarant demonstrates that the criteria to determine the embedded emissions based on the actual emissions listed in point 5 of Annex IV are met.
進口電力中的內含排放量應按照附件 IV 第 4.2 點規定的方法參考默認值確定，除非授權 CBAM 聲明人證明確定內含排放量的標準是根據附件 IV 中所列的實際排放量確定的。滿足附件 IV 第 5 點。

4. Embedded indirect emissions shall be calculated in accordance with the method set out in point 4.3 of Annex IV and further specified in the implementing acts adopted pursuant to paragraph 7 of this Article, unless the authorised CBAM declarant demonstrates that the criteria to determine the embedded emissions based on actual emissions that are listed in point 6 of Annex IV are met.
內含間接排放量應根據附件 IV 第 4.3 點規定的方法進行計算，並在根據本條第 7 款通過的實施法案中進一步規定，除非授權 CBAM 聲明者證明確定內含間接排放量的標準排放量基於附件 IV 第 6 點所列的實際排放量。

5. The authorised CBAM declarant shall keep records of the information required to calculate the embedded emissions in accordance with the requirements laid down in Annex V. Those records shall be sufficiently detailed to enable verifiers accredited pursuant to Article 18 to verify the embedded emissions in accordance with Article 8 and Annex VI and to enable the Commission and the competent authority to review the CBAM declaration in accordance with Article 19(2).
授權的 CBAM 聲明人應根據附件 V 中規定的要求保存計算隱含排放所需的信息記錄。這些記錄應足夠詳細，以便根據第 18 條認可的核查機構能夠根據符合第 8 條和附件 VI，並使委員會和主管當局能夠根據第 19(2) 條審查 CBAM 聲明。

6. The authorised CBAM declarant shall keep those records of information referred to in paragraph 5, including the report of the verifier, until the end of the fourth year after the year in which the CBAM declaration has been or should have been submitted.
授權的 CBAM 聲明人應保留第 5 款中提到的信息記錄，包括驗證員的報告，直至已提交或應提交 CBAM 聲明當年後的第四年年底。

7. The Commission is empowered to adopt implementing acts concerning:
委員會有權通過以下方面的實施法案：

(a)

the application of the elements of the calculation methods set out in Annex IV, including determining system boundaries of production processes and relevant input materials (precursors), emission factors, installation-specific values of actual emissions and default values and their respective application to individual goods as well as laying down methods to ensure the reliability of data on the basis of which the default values shall be determined, including the level of detail and the verification of the data, and including further specification of goods that are to be considered as ‘simple goods’ and ‘complex goods’ for the purpose of point 1 of Annex IV; those implementing acts shall also specify the conditions under which it is deemed that actual emissions cannot be adequately determined, as well as the elements of evidence demonstrating that the criteria required to justify the use of actual emissions for electricity consumed in the production processes of goods for the purpose of paragraph 2 that are listed in points 5 and 6 of Annex IV are met; and
應用附件 IV 中規定的計算方法要素，包括確定生產過程和相關輸入材料（前體）的系統邊界、排放因子、實際排放裝置特定值和默認值及其各自對個別商品的應用以及製定方法以確保確定默認值所依據的數據的可靠性，包括數據的詳細程度和驗證，並包括被視為“簡單”的商品的進一步規範附件 IV 第 1 點所指的“貨物”和“複雜貨物”；這些實施法案還應具體規定在何種條件下被視為無法充分確定實際排放量，以及證明使用商品生產過程中消耗的電力的實際排放量合理性所需的標準。附件 IV 第 5 點和第 6 點所列第 2 段的目的得到滿足；和

(b)	the application of the elements of the calculation methods pursuant to paragraph 4 in accordance with point 4.3 of Annex IV. 根據附件 IV 第 4.3 點應用Annex IV的計算方法要素。

Where objectively justified, the implementing acts referred to in the first subparagraph shall provide that default values can be adapted to particular areas, regions or countries to take into account specific objective factors that affect emissions, such as prevailing energy sources or industrial processes. Those implementing acts shall build upon existing legislation for the monitoring and verification of emissions and activity data for installations covered by Directive 2003/87/EC, in particular Commission Implementing Regulation (EU) 2018/2066 (24), Implementing Regulation (EU) 2018/2067 and Commission Delegated Regulation (EU) 2019/331 (25). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation.
在客觀合理的情況下，第一分段中提到的實施法案應規定默認值可以適應特定地區、地區或國家，以考慮影響排放的具體客觀因素，例如主要能源或工業過程。這些實施法案應建立在現有法規的基礎上，用於監測和驗證指令 2003/87/EC 所涵蓋的設施的排放和活動數據，特別是委員會實施條例 (EU) 2018/2066 (24)、實施條例 (EU) 2018 /2067 和委員會授權法規 (EU) 2019/331 (25)。實施辦法應當按照本條例第二十九條第二款規定的審查程序予以通過。