{"id":10264,"date":"2023-11-27T10:18:41","date_gmt":"2023-11-27T09:18:41","guid":{"rendered":"https:\/\/hu.andersen.com\/?p=10264"},"modified":"2024-11-14T17:53:51","modified_gmt":"2024-11-14T16:53:51","slug":"mi-az-a-beagyazott-kibocsatas-es-hogy-szamoljuk","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/mi-az-a-beagyazott-kibocsatas-es-hogy-szamoljuk\/","title":{"rendered":"Mi az a be\u00e1gyazott kibocs\u00e1t\u00e1s \u00e9s hogy sz\u00e1moljuk?"},"content":{"rendered":"\n<p><strong>Ahogy arr\u00f3l m\u00e1r a kor\u00e1bbiakban is h\u00edrt adtunk, 2023 okt\u00f3ber\u00e9ben elindult a <a href=\"https:\/\/hu.andersen.com\/hu\/andersen-adoszotar\/karbonvam-cbam-andersen-adoszotar\/\">karbonv\u00e1m rendszere<\/a>, \u00e9s v\u00e9szesen k\u00f6zeledik az els\u0151 negyed\u00e9ves, 2024. janu\u00e1r 31-i adatszolg\u00e1ltat\u00e1si hat\u00e1rid\u0151. Eln\u00e9zve a szab\u00e1lyoz\u00e1s komplexit\u00e1s\u00e1t, \u00e9rdemes m\u00e1r most elkezdeni a felk\u00e9sz\u00fcl\u00e9st, mert az m\u00e1r most l\u00e1tszik, hogy az adatszolg\u00e1ltat\u00e1s elk\u00e9sz\u00edt\u00e9s\u00e9t egy bonyolult \u00e9s id\u0151ig\u00e9nyes folyamatnak kell megel\u0151znie. Az adatszolg\u00e1ltat\u00e1s legkomplexebb r\u00e9sze k\u00e9ts\u00e9gk\u00edv\u00fcl az import\u00e1lt \u00e1ruk ut\u00e1ni be\u00e1gyazott kibocs\u00e1t\u00e1s meghat\u00e1roz\u00e1sa lesz, ez\u00e9rt a most indul\u00f3 cikksorozatunk els\u0151 r\u00e9sz\u00e9ben ezzel foglalkozunk.<\/strong><\/p>\n\n\n\n<p>A CBAM (Carbon Border Adjustment Mechanism) adatszolg\u00e1ltat\u00e1s k\u00f6telez\u0151 tartalmi elemeit a CBAM \u00e1tmeneti id\u0151szak\u00e1ra vonatkoz\u00f3 uni\u00f3s jogszab\u00e1ly tartalmazza. Amellett, hogy az adatszolg\u00e1ltat\u00e1s keret\u00e9ben r\u00e9szletes adatokat kell k\u00f6z\u00f6lni az import\u00e1lt term\u00e9ket el\u0151\u00e1ll\u00edt\u00f3, nem uni\u00f3s l\u00e9tes\u00edtm\u00e9nyekr\u0151l \u00e9s azok \u00fczemeltet\u0151ir\u0151l, a legfontosabb \u00e9s a legkomplexebb feladat m\u00e9giscsak az import\u00e1lt \u00e1ruk be\u00e1gyazott kibocs\u00e1t\u00e1s\u00e1nak kimutat\u00e1sa. Ennek kapcs\u00e1n az uni\u00f3s jogszab\u00e1lyok t\u00f6bbf\u00e9le kibocs\u00e1t\u00e1si fogalmat hat\u00e1roznak meg. Minden \u00e1ru \u00e9s prekurzor eset\u00e9ben k\u00fcl\u00f6n vizsg\u00e1land\u00f3, hogy mely kibocs\u00e1t\u00e1st kell az adatszolg\u00e1ltat\u00e1s sor\u00e1n figyelembe venni.<\/p>\n\n\n\n<p>Els\u0151 k\u00f6rben az is k\u00e9rd\u00e9s lehet, hogy mit kell kibocs\u00e1t\u00e1snak tekinteni, de erre a k\u00e9rd\u00e9sre a CBAM szab\u00e1lyoz\u00e1si logik\u00e1j\u00e1t ismerve a v\u00e1lasz k\u00f6nnyen bel\u00e1that\u00f3. Ennek kapcs\u00e1n csak hivatkozn\u00e1nk a <a href=\"https:\/\/hu.andersen.com\/hu\/hirek\/indul-a-karbonvamra-vonatkozo-atmeneti-idoszak-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\">ny\u00e1ron megjelent h\u00edrlevel\u00fcnkre<\/a>, amelyb\u0151l egy\u00e9rtelm\u0171en meg\u00e1llap\u00edthat\u00f3, hogy a CBAM-rendelet a kibocs\u00e1t\u00e1s alatt azt az \u00fcvegh\u00e1zhat\u00e1s\u00fag\u00e1z-mennyis\u00e9get \u00e9rti, amely a mechanizmus hat\u00e1lya al\u00e1 es\u0151 \u00e1ruk termel\u00e9se sor\u00e1n a l\u00e9gk\u00f6rbe ker\u00fcl. A szab\u00e1lyoz\u00e1s azt is el\u0151\u00edrja, hogy az egyes \u00e1rukateg\u00f3ri\u00e1kon bel\u00fcl mely \u00fcvegh\u00e1zhat\u00e1s\u00fag\u00e1z-kibocs\u00e1t\u00e1st kell figyelembe venni a sz\u00e1m\u00edt\u00e1sok elv\u00e9gz\u00e9sekor. Ez nem meglep\u0151 m\u00f3don a legt\u00f6bb esetben a sz\u00e9n-dioxid lesz, de nem \u00e1rt figyelemmel lenni arra, hogy a jogszab\u00e1ly bizonyos term\u00e9kk\u00f6r\u00f6k eset\u00e9ben tov\u00e1bbi g\u00e1zfajt\u00e1t is megk\u00f6vetel. \u00cdgy az alum\u00ednium term\u00e9kek eset\u00e9ben a perfluor-sz\u00e9nhidrog\u00e9neket is be kell vonni a sz\u00e1m\u00edt\u00e1sokba, egyes tr\u00e1gy\u00e1z\u00f3szerekn\u00e9l pedig a dinitrog\u00e9n-oxidra vonatkoz\u00f3 kibocs\u00e1t\u00e1si adatokat is ki kell munk\u00e1lni.<\/p>\n\n\n\n<p>Az \u00e1ltal\u00e1nosan elmondhat\u00f3, hogy a termel\u00e9s sor\u00e1n felmer\u00fcl\u0151 \u00fan. k\u00f6zvetlen kibocs\u00e1t\u00e1st minden esetben meg kell hat\u00e1rozni. K\u00f6zvetlen kibocs\u00e1t\u00e1s lesz minden olyan kibocs\u00e1t\u00e1s, amely az \u00e1ruk termel\u00e9se sor\u00e1n keletkezik, ide\u00e9rtve az ig\u00e9nybe vett f\u0171t\u00e9si \u00e9s h\u0171t\u00e9si kapacit\u00e1s el\u0151\u00e1ll\u00edt\u00e1sakor keletkez\u0151 kibocs\u00e1t\u00e1st is. A k\u00f6zvetlen kibocs\u00e1t\u00e1s sz\u00e1m\u00edt\u00e1s\u00e1ra t\u00f6bbf\u00e9le m\u00f3dszer is alkalmazhat\u00f3, a m\u00f3dszer megv\u00e1laszt\u00e1s\u00e1n\u00e1l azonban figyelemmel kell lenni az adott \u00e1ru fizikai specialit\u00e1saira, a termel\u00e9si \u00e9rt\u00e9kl\u00e1ncra, az alkalmazott termel\u00e9si technol\u00f3gi\u00e1ra \u00e9s a termel\u00e9si folyamatban felhaszn\u00e1lt prekurzorokra egyar\u00e1nt.<\/p>\n\n\n\n<p>A kibocs\u00e1t\u00e1s-kalkul\u00e1ci\u00f3k egy m\u00e1sik fontos eleme a k\u00f6zvetett kibocs\u00e1t\u00e1s, amely gyakorlatilag a termel\u00e9shez felhaszn\u00e1lt villamos energia el\u0151\u00e1ll\u00edt\u00e1sakor keletkez\u0151 kibocs\u00e1t\u00e1st jelenti. Fontos azonban, hogy a k\u00f6zvetett kibocs\u00e1t\u00e1st nem minden CBAM \u00e1ru eset\u00e9ben kell meghat\u00e1rozni, a jogszab\u00e1lyok \u00e1ltal le\u00edrt, kiv\u00e9teles esetekben ez a kibocs\u00e1t\u00e1si elem figyelmen k\u00edv\u00fcl hagyhat\u00f3.<\/p>\n\n\n\n<p>A fenti kibocs\u00e1t\u00e1s-fogalmakon t\u00falmen\u0151en a CBAM ismeri a t\u00e9nyleges kibocs\u00e1t\u00e1s fogalm\u00e1t is. A t\u00e9nyleges kibocs\u00e1t\u00e1s a kibocs\u00e1t\u00e1sok fentiekt\u0151l elt\u00e9r\u0151 dimenzi\u00f3ja, azt m\u00e1r ink\u00e1bb a kibocs\u00e1t\u00e1si m\u00f3dszertan keretein bel\u00fcl kell \u00e9rtelmezni. A t\u00e9nyleges kibocs\u00e1t\u00e1s els\u0151sorban olyan els\u0151dleges kibocs\u00e1t\u00e1si-\u00e9rt\u00e9k, amelyet az \u00fczemeltet\u0151k a CBAM jogszab\u00e1lyok alapj\u00e1n el\u0151\u00edrt gyakoris\u00e1ggal \u00e9s min\u0151s\u00e9gben \u00e1ll\u00edtanak el\u0151, \u00e9s amelyek elt\u00e9rnek az \u00fan. dikt\u00e1lt-alap\u00e9rtelmezett \u00e9rt\u00e9kekt\u0151l, melyek alkalmaz\u00e1s\u00e1ra a jogszab\u00e1lyok k\u00fcl\u00f6n lehet\u0151s\u00e9get adnak.<\/p>\n\n\n\n<p>L\u00e1tva a CBAM rendszer\u00e9nek rohamtemp\u00f3j\u00fa bevezet\u00e9s\u00e9t, alapvet\u0151 fontoss\u00e1g\u00fanak tartjuk a hat\u00e1rid\u0151k tart\u00e1sa szempontj\u00e1b\u00f3l, hogy az els\u0151 adatszolg\u00e1ltat\u00e1si id\u0151szakokban a gazd\u00e1lkod\u00f3k a lehet\u0151 legsz\u00e9lesebb k\u00f6rben alkalmazz\u00e1k a rendelkez\u00e9sre \u00e1ll\u00f3 mentess\u00e9gi, egyszer\u0171s\u00edt\u00e9si lehet\u0151s\u00e9geket. Ezzel id\u0151t tudnak nyerni, \u00e9s a k\u00e9s\u0151bb fokozatosan szigorod\u00f3 szab\u00e1lyokra is k\u00f6nnyebben fel tudnak k\u00e9sz\u00fclni.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cikksorozatunk els\u0151 r\u00e9sz\u00e9ben az adatszolg\u00e1ltat\u00e1s legkomplexebb r\u00e9sz\u00e9vel foglalkozunk.<\/p>\n","protected":false},"author":1028,"featured_media":10265,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[41],"class_list":{"0":"post-10264","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-hirek","8":"tag-slider-2","9":"entry"},"acf":[],"featured_image_src":"https:\/\/hu.andersen.com\/wp-content\/uploads\/2023\/11\/karbonvamfust.jpg","author_info":{"display_name":"G\u00f6tz Attila","author_link":"https:\/\/hu.andersen.com\/hu\/author\/agotz\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Mi az a be\u00e1gyazott kibocs\u00e1t\u00e1s \u00e9s hogy sz\u00e1moljuk? 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