No, transportation is not included.
What is in the CBAM scope:
- ‘Direct emissions' are emissions resulting from the production of goods, including emissions from the production of heating and cooling consumed in the production of goods, regardless of the location of the production of heating and cooling.
- 'Indirect emissions' are emissions from the generation of electricity consumed in the production of goods, irrespective of where the electricity consumed is generated. Specifically for complex goods with intermediate products that are also in the CBAM scope:
- "Embedded emissions in upstream products" (both direct and indirect emissions as described above) should be included in the calculation of total embedded emissions for a final product, making it a "complex good". The embedded emissions of the relevant upstream products.
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