From October 1, 2023, data must be submitted using the EU’s CBAM communication template for installations.
The template has undergone multiple updates (7 versions by December 18, 2024), so always use the latest version. It includes:
A: Reporting entity details
B–D: Source-level emissions, energy use, production volume
E: Emission intensity of precursor products
F–G: Support tools and completion instructions
Other: Summary of products, processes, and communication logs

Exporters do not report directly to EU CBAM authorities. Instead, they must provide data to the authorized declarant(importer or customs representative), using either the official CBAM template or one specified by the declarant.
In some cases, per-shipment emissions data may also be required for customs clearance.

Post-2026 adjustments:
Default emission factors will be refined to reflect country-specific emission intensities.
For sectors such as cement, fertilizers, and hydrogen, both direct and indirect emissions must continue to be reported.
For steel and aluminum, only direct emissions are subject to certificate surrender, though indirect emissions must still be disclosed for transparency.

No. During the transition phase, CBAM certificates are not required and no carbon taxes are applied. Starting in 2026, importers must purchase and surrender CBAM certificates, priced according to the average weekly closing price of EU ETS allowances.
Price reference (as of 2024): €55–€80 per ton of CO₂
One certificate = one ton of embedded CO₂ emissions