Data point 1
Capture rate evidence. A design capture rate is not a measured capture rate. Continuous metering, availability and the destination of the captured CO₂ are the record.
Scope
What CBAM covers in this sector.
| CN codes | 2804 10 00 |
|---|---|
| Covered goods | Hydrogen. |
| Emissions in scope | Direct emissions only — hydrogen is listed in Annex II, so the electricity used in electrolysis does not enter the embedded-emissions calculation for the good itself. |
| Relevant precursors | Hydrogen is itself a precursor to ammonia, and therefore to the fertiliser goods. |
Transcribed from Annex I and Annex II to Regulation (EU) 2023/956; checked 01 September 2026. The Official Journal text and the classification declared to customs govern. Sector guidance published on 14 August 2026 is available from the European Commission.
Production routes
The route decides the number.
- Steam methane reforming without capture — the highest direct emissions, dominated by the reformer and its fuel gas.
- Reforming with carbon capture — the capture rate, its metering and the fate of the captured stream are what a verifier tests, not the design claim.
- Water electrolysis — very low direct emissions, but the plant boundary, purge and vent streams and any auxiliary firing still have to be measured.
Hardest data points
Three places this sector fails verification.
Data point 2
Vent and purge accounting. Small continuous streams that are easy to omit and easy for a verifier to find.
Data point 3
Boundary with the ammonia plant. Where hydrogen feeds ammonia on the same site, the allocation between the two goods must be defined before the reporting period.
CBAM accreditation status: our application has been formally accepted by ACCREDIA and the assessment is underway. Accredited CBAM verification will be offered only after formal accreditation is granted and within the approved scope. Full status record
Build the file that has to survive verification
Describe the claim — not the service.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.