Semi-finished products of steel containing by weight <= 0,7% of carbon, 0,5% to 1,2% of manganese, 0,6% to 2,3% of silicon, or of steel containing by weight >= 0,0008% of boron with any other element < the minimum content referred to in Note 1 f to chapter 72, of square or rectangular cross-section, hot rolled or obtained by continuous casting, the width measuring < twice the thickness

3.1. Cross-sectoral rules Specific embedded emissions shall be calculated as the emissions of the production process and, for complex goods, the embedded emissions of the precursors to produce the functional unit of the good during the reporting period. The system boundaries are defined per aggregated goods categories and cover the direct emissions, the indirect emissions from electricity consumption where relevant under Regulation (EU) 2023/956, emitted by all processes directly or indirectly linked to the production processes, and the embedded emissions of precursors, independently of whether these precursors are produced in the installation or acquired from a different installation. In addition to these general rules, the specific details of each aggregated goods category are set out in points 3.2 to 3.19. Any CBAM goods produced by means of a production route not listed in points 3.2 to 3.19 is subject to the cross-sectoral rules described in this point, and to the sector-specific rules if the production route is a combination of the production routes listed in in points 3.2 to 3.19. The purchase and maintenance of infrastructure and equipment are excluded from the system boundaries. When the production process of complex goods listed in Annex II to Regulation (EU) 2023/956 includes one or more precursors not listed in that Annex, the indirect emissions of those precursors will be included in the calculation of the embedded emissions of the complex goods. When the production process of complex goods not listed in that Annex includes one or more precursors listed in that Annex, the indirect emissions of these precursors will not be included in the calculation of the embedded emissions of the complex goods. 3.15. Crude steel 3.15.1. Special provisions The system boundary shall cover all necessary activities and units for obtaining crude steel: — if the process starts from hot metal (liquid pig iron), the system boundary shall include the basic oxygen converter, vacuum degassing, secondary metallurgy, argon oxygen decarburisation / vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, re-heating, and flue gas cleaning; — if the process uses an electric arc furnace, the system boundary shall include all relevant activities and units such as the electric arc furnace itself, secondary metallurgy, vacuum degassing, argon oxygen decarburisation / vacuum oxygen decarburisation, continuous casting or ingot casting, where relevant hot-rolling or forging, and all necessary auxiliary activities such as transfers, heating of raw materials and equipment, re-heating, and flue gas cleaning; — only primary hot-rolling and rough shaping by forging to obtain the semi-finished products under CN codes 7207 , 7218 and 7224 are included in this aggregated goods category. All other rolling and forging processes are included in the aggregated goods category ‘iron or steel products’. 3.15.2. System boundary 3.15.2.1. Basic oxygen steelmaking For that production route, direct emissions monitoring shall encompass: — all processes directly or indirectly linked to the production processes emitting CO 2 from fuels such as coal, natural gas, fuel oils, waste gases such as blast furnace gas, coke oven gas or converter gas; — all processes directly or indirectly linked to the production processes emitting CO 2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning; — carbon entering the process in scrap, alloys, graphite etc. and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with point B.3.2 of Annex III. 3.15.2.2. Electric arc furnace For that production route, direct emissions monitoring shall take into account: — all processes directly or indirectly linked to the production processes emitting CO 2 from fuels such as coal, natural gas, fuel oils, as well as from waste gases such as blast furnace gas, coke oven gas or converter gas; — all processes directly or indirectly linked to the production processes emitting CO 2 from the consumption of electrodes and electrode pastes; — all processes directly or indirectly linked to the production processes emitting CO 2 from process materials such as limestone, magnesite, and other carbonates, carbonate ores; materials for flue gas cleaning; — carbon entering the process, e.g. in the form of scrap, alloys and graphite, and carbon remaining in the product or in slags or wastes is taken into account by using a mass balance method in accordance with point B.3.2 of Annex III.

Default value for the TOTAL embedded emissions of this good — direct plus indirect (purchased electricity) — for the named country of production, usable by an importer who cannot obtain actual emissions from the operator. This is a regulatory default value published for CBAM compliance, not a measured or modelled life-cycle result: it is set deliberately conservatively, a legislated mark-up raises it further over the 2026-2028 phase-in, and its gas coverage is narrower than a GHG inventory — carbon dioxide always, nitrous oxide for nitric acid and mixed fertilisers only, perfluorocarbons for aluminium only, and methane never. It is not comparable with a GHG-Protocol cradle-to-gate factor.