direct emissions

emissions from the production processes of goods, including emissions from the production of heating and cooling that is consumed during the production processes, irrespective of the location of the production of the heating or cooling

Direct emissions cover everything released directly by the production process itself, including any heating or cooling used along the way — regardless of where that heat or cooling was actually produced. For goods listed in Annex II of the CBAM Regulation, direct emissions are the only thing that counts; indirect emissions from electricity aren't factored in for those goods at all.

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