ANNEX VII
The single mass-based threshold
1. The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.
2. For the purpose of Article 2a(3), the following methodology shall apply:
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chosen such that
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Where:
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99 %
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is the target share of emissions;
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is the mass-threshold in tonnes allowing to capture a given target share of emissions;
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Annual emissions per importer
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qi,j
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is the quantity of imports in tonnes by importer i of the CN code j;
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Ji
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is the number of CN codes imported by importer i among the four sectors considered (aluminium, cement, fertilisers, iron and steel);
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EIj
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is the emission intensity for CN code j (
8
);
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Total emissions:
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the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers:
 ,
where N is the number of importers;
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 :
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the total quantity in tonnes of goods listed in Annex I imported by importer i;
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is an indicator function equal to 1 when  (that is, when an importer is importing quantities higher than the mass-threshold ), 0 otherwise.
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To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0,25 percentage points is added to the above target share of emissions.
The single mass-based threshold shall be rounded to the nearest ten.