precursor
Regulatory source: Commission Implementing Regulation (EU) 2025/2547, Article 1(7)
Definition
any input material into a production process included in the list of goods set out in Annex I to Regulation (EU) 2023/956
More context
A precursor is any input material that is itself a CBAM good — for example, the steel that goes into a more complex finished product. Complex goods carry the embedded emissions of their precursors in addition to their own direct and indirect emissions, and where those precursors come from more than one installation, their emissions are combined as a weighted average unless the declarant can prove a single source was used.
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