Glossary
The terms, as the regulation defines them
Article 3 defines 34 terms, and this page gives each one word for word with the point it comes from. Nothing here is a paraphrase, and no term is defined that the regulation does not define.
A term the regulation defines means what the regulation says it means, and it carries that meaning everywhere in the instrument. Several of these definitions do real work. The difference between an importer and a customs declarant decides who carries the obligation. The difference between direct emissions and indirect emissions decides what a producer has to measure. The difference between actual emissions and a default value decides what evidence a declaration rests on.
Where a definition points at another instrument, that instrument is named in the definition rather than summarised here, because the other text is where the answer lives.
The definitions, in the order Article 3 gives them
- goodsArticle 3, point (1)
goods listed in Annex I.
Josef Rasuly, "goods", CBAM glossary, https://cbamacademy.com/glossary#goods, read 13 October 2026.
- greenhouse gasesArticle 3, point (2)
greenhouse gases as specified in Annex I in relation to each of the goods listed in that Annex.
Josef Rasuly, "greenhouse gases", CBAM glossary, https://cbamacademy.com/glossary#greenhouse-gases, read 13 October 2026.
- emissionsArticle 3, point (3)
the release of greenhouse gases into the atmosphere from the production of goods.
Josef Rasuly, "emissions", CBAM glossary, https://cbamacademy.com/glossary#emissions, read 13 October 2026.
- importationArticle 3, point (4)
release for free circulation as provided for in Article 201 of Regulation (EU) No 952/2013.
Josef Rasuly, "importation", CBAM glossary, https://cbamacademy.com/glossary#importation, read 13 October 2026.
- EU ETSArticle 3, point (5)
the system for greenhouse gas emissions allowance trading within the Union in respect of activities listed in Annex I to Directive 2003/87/EC other than aviation activities.
Josef Rasuly, "EU ETS", CBAM glossary, https://cbamacademy.com/glossary#eu-ets, read 13 October 2026.
- customs territory of the UnionArticle 3, point (6)
the territory defined in Article 4 of Regulation (EU) No 952/2013.
Josef Rasuly, "customs territory of the Union", CBAM glossary, https://cbamacademy.com/glossary#customs-territory-of-the-union, read 13 October 2026.
- third countryArticle 3, point (7)
a country or territory outside the customs territory of the Union.
Josef Rasuly, "third country", CBAM glossary, https://cbamacademy.com/glossary#third-country, read 13 October 2026.
- continental shelfArticle 3, point (8)
a continental shelf as defined in Article 76 of the United Nations Convention on the Law of the Sea.
Josef Rasuly, "continental shelf", CBAM glossary, https://cbamacademy.com/glossary#continental-shelf, read 13 October 2026.
- exclusive economic zoneArticle 3, point (9)
an exclusive economic zone as defined in Article 55 of the United Nations Convention on the Law of the Sea and which has been declared as an exclusive economic zone by a Member State pursuant to that convention.
Josef Rasuly, "exclusive economic zone", CBAM glossary, https://cbamacademy.com/glossary#exclusive-economic-zone, read 13 October 2026.
- intrinsic valueArticle 3, point (10)
the intrinsic value for commercial goods as defined in Article 1, point (48), of Delegated Regulation (EU) 2015/2446.
Josef Rasuly, "intrinsic value", CBAM glossary, https://cbamacademy.com/glossary#intrinsic-value, read 13 October 2026.
- market couplingArticle 3, point (11)
the allocation of transmission capacity through a Union system which simultaneously matches orders and allocates cross-zonal capacities as set out in Regulation (EU) 2015/1222.
Josef Rasuly, "market coupling", CBAM glossary, https://cbamacademy.com/glossary#market-coupling, read 13 October 2026.
- explicit capacity allocationArticle 3, point (12)
the allocation of cross-border transmission capacity separate from the trade of electricity.
Josef Rasuly, "explicit capacity allocation", CBAM glossary, https://cbamacademy.com/glossary#explicit-capacity-allocation, read 13 October 2026.
- competent authorityArticle 3, point (13)
the authority designated by each Member State in accordance with Article 11.
Josef Rasuly, "competent authority", CBAM glossary, https://cbamacademy.com/glossary#competent-authority, read 13 October 2026.
- customs authoritiesArticle 3, point (14)
the customs administrations of Member States as defined in Article 5, point (1), of Regulation (EU) No 952/2013.
Josef Rasuly, "customs authorities", CBAM glossary, https://cbamacademy.com/glossary#customs-authorities, read 13 October 2026.
- importerArticle 3, point (15)
either the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or, where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged.
Josef Rasuly, "importer", CBAM glossary, https://cbamacademy.com/glossary#importer, read 13 October 2026.
- customs declarantArticle 3, point (16)
a declarant as defined in Article 5, point (15), of Regulation (EU) No 952/2013 lodging a customs declaration for release for free circulation of goods in its own name or the person in whose name such a declaration is lodged.
Josef Rasuly, "customs declarant", CBAM glossary, https://cbamacademy.com/glossary#customs-declarant, read 13 October 2026.
- authorised CBAM declarantArticle 3, point (17)
a person authorised by a competent authority in accordance with Article 17.
Josef Rasuly, "authorised CBAM declarant", CBAM glossary, https://cbamacademy.com/glossary#authorised-cbam-declarant, read 13 October 2026.
- personArticle 3, point (18)
a natural person, a legal person or any association of persons which is not a legal person but which is recognised under Union or national law as having the capacity to perform legal acts.
Josef Rasuly, "person", CBAM glossary, https://cbamacademy.com/glossary#person, read 13 October 2026.
- established in a Member StateArticle 3, point (19)
in the case of a natural person, any person whose place of residence is in a Member State; and, in the case of a legal person or an association of persons, any person whose registered office, central headquarters or permanent business establishment is in a Member State.
Josef Rasuly, "established in a Member State", CBAM glossary, https://cbamacademy.com/glossary#established-in-a-member-state, read 13 October 2026.
- Economic Operators Registration and Identification number (EORI number)Article 3, point (20)
the number assigned by the customs authority when the registration for customs purposes has been carried out in accordance with Article 9 of Regulation (EU) No 952/2013.
Josef Rasuly, "Economic Operators Registration and Identification number (EORI number)", CBAM glossary, https://cbamacademy.com/glossary#economic-operators-registration-and-identification-number-eori-number, read 13 October 2026.
- direct emissionsArticle 3, point (21)
emissions from the production processes of goods, including emissions from the production of heating and cooling that is consumed during the production processes, irrespective of the location of the production of the heating or cooling.
Josef Rasuly, "direct emissions", CBAM glossary, https://cbamacademy.com/glossary#direct-emissions, read 13 October 2026.
- embedded emissionsArticle 3, point (22)
direct emissions released during the production of goods and indirect emissions from the production of electricity that is consumed during the production processes, calculated in accordance with the methods set out in Annex IV and further specified in the implementing acts adopted pursuant to Article 7(7).
Josef Rasuly, "embedded emissions", CBAM glossary, https://cbamacademy.com/glossary#embedded-emissions, read 13 October 2026.
- tonne of CO2eArticle 3, point (23)
one metric tonne of CO2, or an amount of any other greenhouse gas listed in Annex I with an equivalent global warming potential.
Josef Rasuly, "tonne of CO2e", CBAM glossary, https://cbamacademy.com/glossary#tonne-of-co2e, read 13 October 2026.
- CBAM certificateArticle 3, point (24)
a certificate in electronic format corresponding to one tonne of CO2e of embedded emissions in goods.
Josef Rasuly, "CBAM certificate", CBAM glossary, https://cbamacademy.com/glossary#cbam-certificate, read 13 October 2026.
- surrenderArticle 3, point (25)
offsetting of CBAM certificates against the declared embedded emissions in imported goods or against the embedded emissions in imported goods that should have been declared.
Josef Rasuly, "surrender", CBAM glossary, https://cbamacademy.com/glossary#surrender, read 13 October 2026.
- production processesArticle 3, point (26)
the chemical and physical processes carried out to produce goods in an installation.
Josef Rasuly, "production processes", CBAM glossary, https://cbamacademy.com/glossary#production-processes, read 13 October 2026.
- default valueArticle 3, point (27)
a value, which is calculated or drawn from secondary data, which represents the embedded emissions in goods.
Josef Rasuly, "default value", CBAM glossary, https://cbamacademy.com/glossary#default-value, read 13 October 2026.
- actual emissionsArticle 3, point (28)
the emissions calculated based on primary data from the production processes of goods and from the production of electricity consumed during those processes as determined in accordance with the methods set out in Annex IV.
Josef Rasuly, "actual emissions", CBAM glossary, https://cbamacademy.com/glossary#actual-emissions, read 13 October 2026.
- carbon priceArticle 3, point (29)
the monetary amount paid in a third country, under a carbon emissions reduction scheme, in the form of a tax, levy or fee or in the form of emission allowances under a greenhouse gas emissions trading system, calculated on greenhouse gases covered by such a measure, and released during the production of goods.
Josef Rasuly, "carbon price", CBAM glossary, https://cbamacademy.com/glossary#carbon-price, read 13 October 2026.
- installationArticle 3, point (30)
a stationary technical unit where a production process is carried out.
Josef Rasuly, "installation", CBAM glossary, https://cbamacademy.com/glossary#installation, read 13 October 2026.
- operatorArticle 3, point (31)
any person that operates or controls an installation in a third country, including a parent company that controls an installation in a third country.
Josef Rasuly, "operator", CBAM glossary, https://cbamacademy.com/glossary#operator, read 13 October 2026.
- national accreditation bodyArticle 3, point (32)
a national accreditation body as appointed by each Member State pursuant to Article 4(1) of Regulation (EC) No 765/2008.
Josef Rasuly, "national accreditation body", CBAM glossary, https://cbamacademy.com/glossary#national-accreditation-body, read 13 October 2026.
- EU ETS allowanceArticle 3, point (33)
an allowance as defined in Article 3, point (a), of Directive 2003/87/EC in respect of activities listed in Annex I to that Directive other than aviation activities.
Josef Rasuly, "EU ETS allowance", CBAM glossary, https://cbamacademy.com/glossary#eu-ets-allowance, read 13 October 2026.
- indirect emissionsArticle 3, point (34)
emissions from the production of electricity which is consumed during the production processes of goods, irrespective of the location of the production of the consumed electricity.
Josef Rasuly, "indirect emissions", CBAM glossary, https://cbamacademy.com/glossary#indirect-emissions, read 13 October 2026.
Where these definitions were read
Every definition on this page was read in the consolidated text on EUR-Lex, on 13 October 2026. A definition is given as the article gives it, after the word "means". Where the article sets a definition out in lettered limbs, the limbs are run together, and nothing else is changed.