The regulations are really complex, and I'm not an engineer, so it gets a little scary.
Basically, this is what happens: “What's your emissions intensity per unit of cement? What's your emissions intensity in another country per unit of cement? Do you have a carbon price? Are there differences? We're going to charge you.” Disclosing your relative emissions intensity to the implementing country that has a tariff is step one. You have to be able to demonstrate what you're doing and avoid punitive charges or double counting—paying at home and abroad. That's really what it's about.