EU compliance
CBAM reporting: what importers have to file and when
| Phase | Period | What is required |
|---|---|---|
| Transitional | 2023 to end of 2025 | Quarterly CBAM reports: embedded emissions per imported good, default values allowed with declining scope |
| Definitive | From 2026 | Authorized CBAM declarant status, annual declarations, certificates purchased and surrendered against embedded emissions |
| Ongoing | Continuous | Supplier (installation-level) actual emissions data increasingly required over default values |
The practical pain is supplier data: embedded emissions come from the exporting installation, which means asking non-EU suppliers for production data most have never compiled. That is a value-chain data collection problem, the same shape as Scope 3 reporting, and it rewards the same discipline: know which imports carry the exposure, request data from those suppliers first, and keep every response linked to the declaration line it supports.
Our planned Compliance tier includes a CBAM-structured report pack fed from the same classified ledger as everything else, so import lines identified in your AP data flow to the declaration with their evidence attached. The wider stack is described under carbon accounting software and CSRD reporting software.
Live demo · Scope Classifier
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CBAM facts above describe the EU regulation as publicly enacted; consult your customs advisor for entity-specific obligations. Our CBAM report pack is a planned capability of a product in early access, and is only ever described as planned.
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