How the regulation translates into work

Scope

Start with goods listed within the applicable CBAM product scope and confirm their EU CN classification.

Importer obligations

Determine which definitive-regime requirements apply to the importer or indirect customs representative.

Embedded emissions

Organise the production and emissions information required for the applicable goods and methodology.

Certificates & reporting

Connect verified inputs to the relevant certificate and declaration obligations.

Practical assessment workflow

  1. Classify the goodsConfirm the exact CN code before relying on a coverage result.
  2. Confirm current rulesUse definitive-period legislation and Commission guidance, not archived transitional material.
  3. Collect emissions dataRequest installation and production information from the supplier where required.
  4. Model exposureUse supported emissions and price inputs to create a planning estimate.
  5. Keep an evidence trailRecord source documents, dates, assumptions and unresolved issues.
Primary legal source

Use Regulation (EU) 2023/956 together with current implementing and delegated acts and European Commission guidance when making compliance decisions.

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