# Can CO2 that our plant captures be taken off our CBAM embedded emissions?

Canonical: https://senseible.earth/answers/cbam-captured-co2-deduction-conditions

Yes, but only on two routes. The captured CO2 must end up permanently chemically bound in a product, or be moved to a long-term geological storage site. The conditions are in Annex II, section B.8.2 of Implementing Regulation (EU) 2025/2547. CO2 bound in urea does not qualify.

## The two routes that count

- Use: the captured CO2 goes into a product where it is permanently chemically bound. Commission Delegated Regulation (EU) 2024/2620 sets what counts as permanently bound.
- Storage: the captured CO2 is transferred to a long-term geological storage site.

## Enhanced oil recovery

Injecting CO2 to push out more oil is mainly an oil extraction technique. The Commission says the injected CO2 could in theory be deducted, but only if the site provides long-term geological storage and the same conditions as for storage are met. Without that, it does not count.

## Urea is the trap

Under the EU ETS the CO2 bound in urea is not a negative emission, so CBAM gives no discount for it. The CO2 from ammonia production that goes into urea counts as an emission of the ammonia process.

## What to settle with your verifier

Before you net any captured tonnes off a figure, agree with your verifier which route you rely on and what proof of the final destination you will show. Annex II, section B.8.2 sets the exact conditions, so read it together.

## What Senseible does here

Senseible reads your fuel, power and steam bills into verified emission records, so the monthly figures a monitoring plan needs are ready to hand to your verifier. Verified here means rule checks passed against the evidence. It is not third-party assurance, and a CBAM verifier still signs the report.

- [Blue ammonia and captured CO2 under CBAM](https://senseible.earth/answers/uae-blue-ammonia-captured-co2-cbam)
- [CO2 sold to other industries](https://senseible.earth/answers/co2-sold-to-other-industries-cbam-deduction)
- [CBAM Suite](https://senseible.earth/cbam-suite)

Sources: [European Commission, CBAM Questions and Answers (definitive period)](https://taxation-customs.ec.europa.eu/document/download/013fa763-5dce-4726-a204-69fec04d5ce2_en?filename=CBAM_Questions%20and%20Answers.pdf)

Last reviewed 2026-11-04.