{
  "name": "Illustrative 2026 CBAM certificate components for 100 tonnes of goods",
  "reviewed_at": "2026-08-30",
  "scope": "Mass times (SEE minus SEFA), before origin-price relief. Not a final payable amount.",
  "classification": "calculated illustrative example; not measured shipment data",
  "inputs": {
    "imported_mass_t": 100,
    "see_tco2e_per_t": 1.2,
    "sefa_tco2e_per_t": 0.975
  },
  "result": {
    "embedded_tco2e": 120,
    "adjustment_tco2e": 97.5,
    "certificates_before_origin_price": 22.5
  },
  "sources": [
    {
      "title": "European Commission Guidance No. 4",
      "url": "https://taxation-customs.ec.europa.eu/document/download/3aa2c730-4f1b-4524-8f71-d9cfe4880ac7_en?filename=Guidance+No.+4+-+CBAM+calculation+of+the+free+allocation+adjustment+to+the+number+of+CBAM+certificates+to+be+surrendered.pdf",
      "use": "Equations 1, 2 and 6 and illustrative example; original document linked, not redistributed",
      "captured_pdf_sha256": "6854641617e77c18f7c752283e56871b180cb8790806cfde9cbd6ef6f62f8698"
    },
    {
      "title": "Commission Implementing Regulation (EU) 2025/2620",
      "url": "https://eur-lex.europa.eu/eli/reg_impl/2025/2620/oj/eng",
      "use": "Legal source link; no claim of complete legal-annex replication"
    }
  ],
  "excluded": [
    "eligibility",
    "CN classification",
    "benchmark selection",
    "precursor resolution",
    "origin-price relief",
    "certificate pricing",
    "surrender rounding"
  ],
  "rights": "Inzonex's calculated example CSV, original chart and authored metadata are available under CC BY 4.0. Credit Inzonex and the Commission source and indicate changes. This does not license site code, fonts, logos or linked third-party documents, or imply Commission endorsement.",
  "version": "1.0.0",
  "dateCreated": "2026-08-30",
  "creator": {
    "name": "Inzonex",
    "url": "https://inzonex.co.uk/"
  },
  "url": "https://inzonex.co.uk/carbon/cbam-calculator/#example-heading",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "suggested_citation": "Inzonex (2026). Illustrative 2026 CBAM certificate components for 100 tonnes of goods. Version 1.0.0. https://inzonex.co.uk/carbon/cbam-calculator/#example-heading",
  "adaptation": "Commission illustrative inputs scaled to 100 tonnes; locally calculated components and original chart.",
  "distribution": [
    {
      "url": "https://inzonex.co.uk/carbon/cbam-component-assets/v1/example.csv",
      "media_type": "text/csv",
      "sha256": "da7577e52a82a23c53b07c2a08d5e01f4a01ae7874c371c69c2d06a926bf0a1d"
    },
    {
      "url": "https://inzonex.co.uk/carbon/cbam-component-assets/v1/example.png",
      "media_type": "image/png",
      "sha256": "a383b1e7ec694231954b63f815b7403cf393e919bb5fd29d563a6b326706cb16"
    }
  ],
  "csv_columns": {
    "measure": "Stable component identifier",
    "value": "Calculated quantity, not an observed shipment measurement",
    "unit": "tCO2e or certificates; one certificate represents one tonne CO2e",
    "status": "Illustrative calculation classification"
  }
}