What importers should prepare
Check classification
Confirm the CN code for the specific aluminium goods being imported.
Organise supplier data
Collect the embedded-emissions information available for the covered product.
Estimate exposure
Use shipment quantity and carbon-price assumptions to create a planning estimate.
Use classification as the starting point
CBAM coverage is tied to the relevant product classification. Confirm the code for the actual goods, then connect that classification to the emissions and shipment data used in your assessment.
Keep your evidence together
Retain the product classification, supplier information and assumptions used for each assessment so the result can be reviewed and updated.