How embedded emissions are actually calculated under EU CBAM rules — then calculate your own, free, no account required.
Use the live calculatorUnder EU Implementing Regulation 2025/2547 (the definitive-period calculation methodology), Specific Embedded Emissions (SEE) are calculated per functional unit — for most goods, one tonne under the same CN code:
SEE = (Direct Embedded Emissions + Indirect Embedded Emissions) / Net Production (tonnes)
Direct emissions
Greenhouse gases from the production process itself, including heat and cooling consumed during production.
Indirect emissions
Emissions from electricity consumed during production, based on the country-of-origin grid emission factor.
When actual, verified supplier data isn't available, importers must use Commission-published default values (EU IR 2025/2621, with technical corrections in IR 2026/1740) — set per country of origin and product. To avoid underestimating emissions, these defaults carry a mark-up that increases over time: 10% in 2026, 20% in 2027, and 30% from 2028 onward for most sectors (fertilisers are a flat 1%).
This is why actual, verified supplier data is worth pursuing: it replaces a rising mark-up with your real embedded emissions, which is often lower.
Direct emissions come from the production process itself (fuel combustion, chemical reactions, heat/cooling). Indirect emissions come from the electricity consumed during production, based on the grid emission factor of the country of origin.
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