It is set out in Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083, and covers cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. Its definitive regime applies from 1 January 2026, with an exemption for importers of less than 50 net tonnes a year of cement, iron and steel, aluminium and fertilisers. It requires reporting embedded emissions, so product-specific data gain value over default values.
Official sources: Reglamento (UE) 2023/956 / Regulation (EU) 2023/956 (opens in a new tab)