A regulatory term referring to an allowance as defined in Article 3, point (a).
EU ETS allowance is part of the formal vocabulary used in embedded-emissions reporting, importer obligations, and carbon-border compliance. For this glossary, the key point is understanding how the source defines the term and where that definition sits within broader compliance or data requirements.
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
an allowance as defined in Article 3, point (a), of Directive 2003/87/EC in respect of activities listed in Annex I to that Directive other than aviation activities;
Reference: Article 3, point 33
In practice, this term matters when mapping who is responsible for obligations, declarations, market placement, recordkeeping, or due-diligence steps within embedded-emissions reporting, importer obligations, and carbon-border compliance.
For Minespider, EU ETS allowance is best treated as a responsibility and workflow term. The important question is which actor, document, or compliance step the source is actually assigning through this definition.