Carbon price already paid on the specific emissions [EUR/t CO2]
CBAM benchmark [t CO2/t goods]
CBAM factor [%]
e.g. 97.5% in 2026
Actual specific embedded emissions [t CO2/t goods]
Actual specific embedded emissions
[t CO2/ t goods]
Price of CBAM certificate [EUR/t CO2]
Amount of goods
[t goods]
Number of certificates
-
x
-
x
x
=
Specific emissions covered by free allocation [t CO2/t goods]
Specific emissions already paid for under a carbon price [t CO2/t goods]
Number of certificates