Who needs to file a CBAM report?

Any EU importer (reporting declarant) placing in-scope Annex I goods into free circulation, or an indirect customs representative acting on their behalf. During the transitional period (Oct 2023 – Dec 2025), only quarterly reports are required - no financial obligation yet.

Which goods are in scope?

Cement, iron & steel, aluminium, fertilisers, hydrogen and electricity. The full CN-code list is in Annex I of Regulation (EU) 2023/956 - this tool includes the most-imported codes across all six sectors.

Can I still use default embedded-emission values?

Only during the transitional period. From 1 January 2026, importers must use actual verified emissions from the installation of origin. Missing data will trigger the highest 10 percentile of installations in the country of origin - significantly more expensive than defaults.

What about the carbon price already paid abroad?

Article 9 lets you deduct the effective carbon price already paid in the country of origin, provided you have a verified statement from that country's carbon-pricing authority. Enter the €/tCO₂e paid - this tool multiplies by embedded emissions and shows the net position.

Is the XML export a valid submission?

No - it is a working draft that mirrors the Transitional Registry v1 data model to help you validate structure and completeness. Actual submission must be made via the official CBAM Transitional Registry portal.

Do indirect emissions count?

For cement, fertilisers and hydrogen, yes. For iron & steel and aluminium, only direct emissions count during the transitional period. From 2026 onwards, indirect emissions are added for some iron & steel goods (Annex III).

How do I get actual verified data from my supplier?

Request the CBAM Communication Template (published by the European Commission) from every installation supplying you. It must be verified by an accredited verifier from 2026 - start collecting now: verifier capacity is already tight.

How does this map to Vuneli?

Vuneli automates the flow: supplier data collection with the CBAM Communication Template, verification workflows, quarterly aggregation, evidence trails and multi-installation consolidation. This tool is the manual version of one quarter.

CBAM · Definitive phase ready

CBAM quarterly report generator

Aggregate CN-code imports, embedded emissions and country of origin into a draft CBAM quarterly report ready for the Transitional Registry.

Current revision 9 July 2026

Reporting quarter

Reporting year

Reporting declarant

EORI number

Goods

CN code	Quantity	Direct EF (tCO₂e/t)	Indirect EF (tCO₂e/t)	Embedded emissions
Iron & steel	t	default	default	1,175.00 tCO₂e
Aluminium	t	default	default	1,851.60 tCO₂e
Cement	t	default	default	580.00 tCO₂e

Breakdown by sector

01Aluminium1,851.6 tCO₂e · 51%

02Iron & steel1,175.0 tCO₂e · 33%

03Cement580.0 tCO₂e · 16%

Report totals 2026 Q3

3,606.6

Total embedded emissions · tCO₂e

Total goods declared: 1,420 t
Direct embedded emissions: 2,471.2 tCO₂e
Indirect embedded emissions: 1,135.4 tCO₂e
Effective carbon price paid: € 0

Draft only. Default embedded-emission values are applicable during the transitional period; from January 2026 you must use actual verified data. Validate in the CBAM Transitional Registry before submitting.

How the report is built

Every goods line multiplies the reported quantity by an embedded-emission factor (direct and indirect) and, if entered, deducts the effective carbon price already paid in the country of origin. Default factors are the European Commission's transitional-period fallbacks; from January 2026 only actual verified data is accepted. The XML export mirrors the Transitional Registry data model so you can validate the shape before you file.

Legal basis: Regulation (EU) 2023/956 (CBAM) · Commission Implementing Regulation (EU) 2023/1773 · Annex I in-scope CN codes.
Sectors covered: Cement, iron & steel, aluminium, fertilisers, hydrogen, electricity - the six in-scope Annex I sectors.
Default embedded emissions: DG TAXUD default values, February 2024 update. Permitted only during the transitional period (until 31 Dec 2025 for most goods).
Reporting periodicity: Quarterly during the transitional period (submitted within one month of quarter-end); annual CBAM declaration from 31 May 2027 for 2026 imports.
Indirect emissions: In scope for cement, fertilisers, hydrogen and - from 2026 - some iron & steel goods per Annex III.
Effective carbon price: Deducted per Article 9 - must be evidenced by a verified statement from the country of origin's carbon-pricing authority.
XML shape: Aligns with the CBAM Transitional Registry quarterly report data model (v1). Draft namespace - do not submit directly; upload via the official Registry.
Storage: All values stay in your browser. Nothing is uploaded to Vuneli.

A Cyprus construction group importing rebar and cement

A Cyprus contractor imports 500 t of hot-rolled steel bars (CN 7208) from Türkiye and 800 t of Portland cement (CN 2523 29 00) from Egypt in Q1. Applying the default factors - 2.22 tCO₂e/t direct for steel, 0.677 tCO₂e/t for cement - direct embedded emissions are 1,110 t + 541.6 t = 1,651.6 tCO₂e. Cement also carries indirect emissions (0.048 tCO₂e/t × 800 t = 38.4 t). Total quarterly embedded emissions: ~1,690 tCO₂e. At an EU ETS reference of €80/tCO₂e, the notional definitive-period liability is ~€135,000 - enough to change sourcing decisions. Switching cement to a European electric-arc supplier with actual verified data of 0.42 tCO₂e/t drops the cement line from 580 t to 336 t of embedded emissions.

CBAM reporting, answered

Who needs to file a CBAM report?
Any EU importer (reporting declarant) placing in-scope Annex I goods into free circulation, or an indirect customs representative acting on their behalf. During the transitional period (Oct 2023 – Dec 2025), only quarterly reports are required - no financial obligation yet.
Which goods are in scope?
Cement, iron & steel, aluminium, fertilisers, hydrogen and electricity. The full CN-code list is in Annex I of Regulation (EU) 2023/956 - this tool includes the most-imported codes across all six sectors.
Can I still use default embedded-emission values?
Only during the transitional period. From 1 January 2026, importers must use actual verified emissions from the installation of origin. Missing data will trigger the highest 10 percentile of installations in the country of origin - significantly more expensive than defaults.
What about the carbon price already paid abroad?
Article 9 lets you deduct the effective carbon price already paid in the country of origin, provided you have a verified statement from that country's carbon-pricing authority. Enter the €/tCO₂e paid - this tool multiplies by embedded emissions and shows the net position.
Is the XML export a valid submission?
No - it is a working draft that mirrors the Transitional Registry v1 data model to help you validate structure and completeness. Actual submission must be made via the official CBAM Transitional Registry portal.
Do indirect emissions count?
For cement, fertilisers and hydrogen, yes. For iron & steel and aluminium, only direct emissions count during the transitional period. From 2026 onwards, indirect emissions are added for some iron & steel goods (Annex III).
How do I get actual verified data from my supplier?
Request the CBAM Communication Template (published by the European Commission) from every installation supplying you. It must be verified by an accredited verifier from 2026 - start collecting now: verifier capacity is already tight.
How does this map to Vuneli?
Vuneli automates the flow: supplier data collection with the CBAM Communication Template, verification workflows, quarterly aggregation, evidence trails and multi-installation consolidation. This tool is the manual version of one quarter.

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