VIS has a lead role in the implementation of this key study, in collaboration with Ramboll, on behalf of the European Commission (DG ENER and DG TAXUD). The study is designed to support the operationalization of the Carbon Border Adjustment Mechanism (CBAM) for electricity imports into the EU and is structured around several closely connected components aimed at addressing both technical and institutional dimensions of implementation.
The first component of this study focuses on assessing the methodologies currently used to calculate default electricity emission factors and developing improvement proposals.
The second component involves a detailed review of the roles and responsibilities of the various actors and institutional enablers participating in the CBAM process, particularly in relation to the provision, sharing, and use of data necessary for CBAM implementation.
The third component examines the adequacy and consistency of customs declaration procedures for electricity imports, to ensure alignment with CBAM requirements.
The fourth component concerns the development of reporting and verification rules and templates for cases where importers declare emissions based on the actual carbon intensity of the electricity produced for export to the EU. Included in this component are proposals for the qualifications, competences, and experience required for verifiers to be accredited under CBAM, with particular attention to the verification of actual emissions.
The fifth component covers stakeholder engagement, through structured surveys and interviews, to gather practical feedback and identify issues concerning the operation of CBAM for electricity imports, and to inform improvement proposals.