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CBAM Electricity: embedded emissions, default values & how to cut your bill (2026)

Electricity is a CBAM good in its own right when imported into the EU. Its embedded emissions come directly from the carbon intensity of the generation mix behind the border — the simplest CBAM case, but a real one.

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How imported electricity is treated

For electricity, embedded emissions reflect the generation behind the import. Where verified data (e.g. a direct low-carbon supply) isn't available, default values based on the source region apply. There are no precursors — it is a single, direct-emissions good.

What moves the number

The only real variable is the carbon intensity of the source electricity. A cleaner grid, or a verified renewable contract behind the interconnector, lowers the declared figure. The tour shows the single-good case live.

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Electricity CBAM — frequently asked

How are CBAM emissions for imported electricity calculated?

From the carbon intensity of the generation behind the import. Where verified data isn't available, default values apply. The electricity tour shows the single-good case live.

Which CN code covers CBAM electricity?

Electricity under heading 2716 of Annex I to Regulation (EU) 2023/956.