Annex I

Annex IV is amended as follows: (1) point 3 is replaced by the following: 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: AttrEmgare the attributed emissions of goods g,ALgis the activity level of the goods, being the quantity of goods produced in the reporting period in that installation, andEEInpMatare the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed in Annex I and originating in third countries and territories that are not exempted pursuant to point 1 of Annex III are to be considered. The relevant EEInpMat are calculated as follows: Where: Miis the mass of input material (precursor) i used in the production process, andSEEiare 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.; (2) point 4 is replaced by the following.: 4. DETERMINATION OF DEFAULT VALUES REFERRED TO IN ARTICLE 7(2) AND (3) 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. 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.; (3) point 4.1 is replaced by the following: 4.1. Default values referred to in Article 7(2) Default 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 10 exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.; (4) in point 7, the second paragraph is replaced by the following: Where declarants for goods produced 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.