# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 7: Precursor emissions


In regulation 5, “precursor emissions” means—
(a) where actual emissions are being used for a precursor good, an amount of emissions for a precursor good used in the production of a CBAM good to which regulation 5 applies determined in accordance with a notice published by the Commissioners and expressed in tonnes of carbon dioxide equivalent, or
(b) where a default value is being used for a precursor good, an amount determined by multiplying the default value for a precursor good by the weight of the precursor good used by the installation that produced the imported CBAM good to produce that type of CBAM good in the monitoring period for the imported CBAM good.

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/7 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.