Customs Glossary

What is Embodied emissions?

A plain-English definition for UK importers and exporters.

Embodied emissions are the greenhouse gases released in producing a good, including emissions from the materials used to make it. Under CBAM, they are the basis of the carbon charge on imported goods.

What are embodied emissions?

The emissions released while a product is made, measured in tonnes of carbon dioxide equivalent. They include direct emissions from production and emissions from precursor materials further up the chain, such as the steel in a fastener. The EU uses the term embedded emissions; the UK uses embodied emissions.

How are embodied emissions calculated?

Importers can use default values published by the authorities, or actual emissions data from the producer. Actual data must be independently verified and can lower the charge, but depends on suppliers providing it.

How it relates to classification

You only need embodied emissions data for goods that are in CBAM scope, and scope is set by commodity code. Getting the code right first tells you which product lines need emissions data from suppliers, and which do not.

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