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

CBAM certificate is the only legal voucher for EU carbon cost offset, requiring report-verification-purchase-write-off process; centralized sales start Feb 2027 (priced with EU ETS), settlement by Sep 30, full repurchase by Oct 31, unused 2-year-old certificates cancelled Nov 1 (no compensation).

CBAM

The EUDR-China-EU trade report (Fern-supported, BellaTerra-written) notes compliance core is supply chain control & traceability; classifies non-core (soybean for domestic use) and core industries (wood products exported to EU), and lists 3 compliance key points.

EUDR

Practical guide for enterprise carbon footprint quantification data, defining 6 core categories, regulating primary/secondary data use, offering 5-step collection framework & quality principles, adapting to CBAM, carbon labeling and ISO 14067, enabling efficient carbon data compliance.

Carbon Footprint

The final EU CBAM transition period reporting window is closing, the last drill before "taxation and compliance" phase; transition needs quarterly reports without payment, full phase requires carbon tariffs with reduced free allowances, dual responsibilities, mandatory verification, stricter penalties; enterprises confirm 6 products, strengthen data traceability, cooperate with EU importers.

CBAM

The core of EUDR compliance is establishing a low-cost and confidential evidence system, following the data minimization principle. It requires providing necessary data around three core issues, clarifying data boundaries and transmission norms, and avoiding compliance and confidentiality misunderstandings.

CBAM