When determining the embedded emissions of steel products, are auxiliary processes like lime kilns or coke oven plants included in the boundary calculation?
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The system boundaries for each aggregated category of goods are detailed in Annex III of the Implementing Regulation (EU) 2023/1773.
Lime kilns and coke oven plants fall outside the system boundaries for iron and steel production. This exclusion is due to the fact that the outputs from these plants (namely lime and coke) are not CBAM goods in their own right. As a result, lime and coke are not considered as precursors in the calculation of specific embedded emissions.
However, the production of auxiliary substances such as purified water and compressed air is encompassed within the system boundaries.