Module 3 of 9 · A2 · Production routes and system boundaries
5.Plants that only do excluded steps
If you only cut, weld or finish products made elsewhere, your own emissions are not counted. But if the importer wants actual values you still need a (short) monitoring plan and verification of the precursor data.
Sources: G5e §3.1.1 p.19; MA Annex III B; QA 4.11.