Na stronie Komisji – https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en pojawiła się nowa wersja arkusza do zbierania danych od dostawców „Annexes to the CBAM Implementing Regulation for the transitional phase English”.
Najważniejsza zmiana dotyczy prekursorów, od teraz niezbędne jest zbieranie określanie emisji pośredniej (ze zużycia energii) w MWh/t gotowego produktu. Jeśli zbierali Państwo dane CBAM na starym arkuszu należy zebrać je ponownie.
Szczegółowa lista zmian:
- Sheet a_contents: Error in sheet names in table of contents for certain Excel versions
- Sheet b: Link to implementing act corrected
- Sheet A: Inconsistency warning for production routes added
- Sheet B: Source stream calculation corrected (all percentage values need to be entered as numbers [0..100]). A warning for incomplete data has been added.
- Sheet B: PFC emissions (2nd source stream) incl. further improvements
- Sheet C: Fixed inputs and formulae in L25 and L26
- Sheet E: Decomposed SEE (indirect) into entries for electricity consumption and emission factor. Consequently, in the summary sheets there is now consistent display of „specific embedded electricity consumption” taking into account the electricity consumption of precursors for consistent and complete calculation of embedded indirect emissions.
- Sheet E: More completeness indicators added.
- Sheet E: Navigation area extended to cover all 20 possible precursors
- Sheet F: CHP tool corrected for taking into account emissions from flue gas cleaning.
- Sheet G: Guidance texts have been revised. An additional guidance section for sheet E has been added.
- Sheet Summary_Processes: The processes’ activity levels have been added in Table 2.1.a. Corrected CP due and rebate in the sectio 3 tables.
- Sheet Summary_Products: Consistent units for carbon price due
- Sheet Summary_Products: Qualifying parameters (columns R to AA) made optional
- General: Consistent units for the good „Electricity” expressed as MWh
- General: Further clarification in guidance texts at several locations
- General: Uniform formatting, conditional formats improved