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Module 9 of 9 · A6 · Worked example and the communication template

6.Step 5: from embedded emissions to certificates

Certificates = embedded emissions minus carbon price paid (S3) minus the free allocation adjustment, which per tonne is the SEFA.

  • Actual values: SEFA = CBAM factor × CSCF × BM* (Column A) + mi × SEFA of the precursor
  • Default values: SEFA = CBAM factor × CSCF × BM (Column B, route from the country table; (K) for India)

2026 inputs: CBAM factor 97,5 %; CSCF assumed 1,0 (final values are in a decision not yet in our sources). Benchmarks for sheet 7606 11 91: Column A 0,056, Column B 1,485 (K). Primary unwrought aluminium: 1,423 (K).

Today most of an efficient producer's emissions are offset by free allocation, while defaults leave a big gap. As the CBAM factor falls (90 % in 2028, 51,5 % in 2030, 0 % in 2034), the offset shrinks and your actual SEE matters more every year. A negative result for a good is set to zero.

Sources: REG Art 6(2)(c); FAA Annex points 2-5; BM-XLS; G4 Table 2-1 and fn 10 p.13; DVA-COR Annex I, India table; G5e §4; QA 4.32.