Resources
CBAM: Frequently Asked Questions(3)
2025-06-10
CBAM Knowledge
CBAM
What are the reporting requirements?

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

How to submit CBAM product data to importers?

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.

What emission factors should be used for electricity reporting?

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.

Are CBAM certificates required during the transition phase?

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

More Resources

Product carbon footprint is total lifecycle GHG emissions of a product, calculated as activity data times emission factors. It supports CBAM compliance, supply chain access and carbon labeling, and cuts enterprise costs. Standard methods solve accounting problems like data collection and standard adaptation.

Carbon Footprint

The EU Carbon Border Adjustment Mechanism has officially entered the taxation stage in 2026. It covers six high carbon products and the coverage scope will continue to expand. Product carbon emission accounting includes five key processes. Enterprises can build an MRV system, complete EU accredited third party verification in advance and ensure data authenticity and traceability to prevent compliance risks and reduce carbon costs.

CBAM

Product carbon footprint is the core prerequisite for CBAM compliance of EU export enterprises they share the same accounting core with reusable data and carbon footprint serves as the tax basis for CBAM. They differ in compliance attributes and accounting scope small and medium enterprises have simplified methods for carbon footprint accounting and the accounted data can realize compliance adaptation cost reduction efficiency improvement and brand value increment.

Carbon Footprint

Product carbon footprint is the data basis of carbon labels which are its visual carriers with differences in attributes and functions. Carbon labels have three types and their proper application is key for enterprise low carbon compliance and green trade.

Carbon Footprint

Product carbon footprint is the core prerequisite for CBAM compliance of EU export enterprises. They share the same accounting core and reusable data, and carbon footprint determines CBAM tariff. They differ in scope and compliance; CBAM covers production-stage emissions. SMEs have simplified accounting methods for compliance, cost reduction and brand enhancement.

CBAM Carbon Footprint