TaxEcoBit Logo

How to Calculate CBAM Embedded Emissions for Aluminium Imports

Aluminium is among the most carbon-intensive CBAM-covered products due to electricity usage during production. Accurate calculation of embedded emissions is critical for EU importers.

This guide explains the CBAM calculation logic for aluminium in practical terms.


What counts as embedded emissions for aluminium?

CBAM embedded emissions include:

Electricity intensity plays a dominant role.


Calculation formula

Embedded emissions = (Direct emissions + Indirect emissions) × Import volume

If actual data is unavailable, default emission factors apply.


Typical default emission factors for aluminium

Aluminium type Emission factor (tCO₂ / t)
Primary aluminium 6.5 – 8.5
Secondary aluminium 0.5 – 1.5

Primary aluminium faces significantly higher CBAM costs .


Common calculation mistakes

These errors often lead to overpayment or penalties .


Need to Calculate Your CBAM Exposure?

CBAM aluminium embedded emissions calculator

Do I need CBAM reporting?