EUROPEAN COMMISSIONDIRECTORATE-GENERALTAXATION AND CUSTOMS UNIONBrussels,26 October 2023GUIDANCE DOCUMENT ON CBAM IMPLEMENTATION FORINSTALLATION OPERATORS OUTSIDE THE EUThis guidance document represents the views of the European Commission Services at thetime of publication.It is not legally binding.VERSION HISTORYDateVersion notes17Aug2023First Publication260ct2023The following corrections were made:Some clarification in section 6.7.3(electricity and CHP)Improvement of worked sector examples,in particularcement,section 7.1.3(minor clarifications)steel (7.2.2.1,in particular calculation of the waste gasdeduction)mixed fertilizer (section 7.3.2,minor clarifications).Aluminium (section 7.4.2 minor clarifications).Hydrogen (section 7.5.2-not all produced H2 is sold)Various typos,references and formats corrected.