1、 CBAM Guidebook for Hong Kong-funded Manufacturing Enterprises 1 1 Table of Contents Forewords.3 Chapter 1:Introduction.7 1.1.Purposes of this Guidebook:Providing a Practical and Actionable Roadmap.7 1.2.How this Guidebook was Compiled.8 1.3.Target Audience of this Guidebook.8 1.4.How You Should Rea

2、d this Guidebook.8 Chapter 2:Understanding EU CBAM.10 2.1.Executive Summary.10 2.2.Key Components of CBAM.10 2.3.Common Misunderstandings about EU CBAM.22 Chapter 3:Cornerstones of Carbon Management.27 3.1.GHG Emissions:Defining Scope.28 3.2.Setting GHG Boundaries.29 3.3.Monitoring,Reporting and Ver

3、ification.31 3.4.Implementation Strategies for Manufacturers.34 Chapter 4:Building a Carbon Management System for CBAM Compliance in the Iron and Steel Sector.35 Case Study 1:Company Alpha and Rick.37 Case Study 2:Company Bull and Mary.53 Chapter 5:Building a Carbon Management System for CBAM Compli

4、ance in the Aluminium Sector.69 Case Study 3:Company Canton and Mora.70 Chapter 6:Potential CBAM Scope Extension to Other Sectors Organic Chemicals and Polymers.85 6.1 Introduction:CBAM Evolution and Potential Scope Expansion.85 6.2 Organic Chemicals and Polymers:Why They May Be Included in CBAM.87

5、6.3 Preparing for CBAM:Steps for Manufacturers and Exporters in Asia-Pacific.90 2 Chapter 7:CBAM Formalities for Importers.94 7.1.Registration.94 7.2.Reporting.96 7.3.Certificate Surrender.99 7.4.Annual Reconciliation.100 Chapter 8:CBAM Data and Digitalisation for Manufacturers and Exporters(Install

6、ation Operators).103 8.1.Use of the EU Communication Template.103 8.2.Installation Information(i.e.,Tab A_InstData).104 8.3.Sources and Emissions(i.e.,Tab B_EmInst).106 8.4.Energy and Emissions(i.e.,Tab C_Emissions&Energy).108 8.5.Processes and Specific Embedded Emissions Calculation(i.e.,Tab D_Proc