COMMISSION IMPLEMENTING REGULATION (EU) 2023/1773 of 17 August 2023 laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period ANNEX I Information to be submitted in the CBAM reports ANNEX II Definitions and production routes for goods ANNEX III Rules for determining data including on emissions at installation level, attributed emissions of production processes, and embedded emissions of goods ANNEX IV Content of the recommended communication from operators of installations to reporting declarants ANNEX V EORI data ANNEX VI Data Requirements complement for Inward Processing ANNEX VII National system data ANNEX VIII Standard factors used in the monitoring of direct emissions at installation level ANNEX IX Harmonised efficiency reference values for separate production of electricity and heat
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