The European Union is undertaking an ambitious effort to launch the first Carbon Border Adjustment Mechanism (CBAM) and has issued a Call for Evidence to solicit input on three factors underpinning key implementing legislation that must be in place to successfully launch the CBAM definitive period on January 1, 2026. The following comments are particular to the European Commission’s (EC’s) request related to the methodology for assessing default values and determining embedded emissions.
