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How it works

How to calculate CBAM embedded emissions, step by step

CBAMPass follows the Commission's calculation-based method. Quantities can be set from purchase records and year-end stock counts as well as from meters (Commission Guidance No. 2).

  1. Scope check

    What you do
    Find out which of your products are in CBAM scope.
    What you provide
    An invoice, customs declaration, product spreadsheet or pasted text.
    What you get
    In-scope products, CN codes and a list of missing data. Lines with a code are decided from the rule table. For lines without a code, AI suggests one and you approve it.
    Legal basis
    2023/956 Annex I
    Scope check result
    Scope check result · Real screen, demo data

  2. Installation setup

    What you do
    Describe your installation in the official model.
    What you provide
    Installation details, production processes, fuel and material streams, purchased precursors, your EU buyers.
    What you get
    An installation model linked to processes and aggregated goods categories.
    Legal basis
    2025/2547 Art. 4, Annex I
    Installation screen: processes and the goods they produce
    Installation screen: processes and the goods they produce · Real screen, demo data

  3. Period data

    What you do
    Enter activity data for the calendar year.
    What you provide
    Gas and electricity invoices, raw material purchases, delivery notes, stock counts, production tonnes from your ERP. In spreadsheet imports AI maps the columns and you approve.
    What you get
    Period data with each line linked to an evidence file.
    Legal basis
    2025/2547 Art. 7
    Period data: each line linked to an evidence file
    Period data: each line linked to an evidence file · Real screen, demo data

  4. Calculation and checks

    What you do
    Calculate embedded emissions per product.
    What you provide
    The data you entered and the precursor values you approved.
    What you get
    Direct and indirect emissions, precursor share, specific embedded emissions (SEE) per product. Missing data and inconsistency warnings. Results are stored with the rule version and an input hash. A locked period cannot change.
    Legal basis
    2025/2547 Annex III, Equations 55-60
    Embedded emission results and audit trail
    Embedded emission results and audit trail · Real screen, demo data

  5. Outputs and sharing

    What you do
    Get the files for your verifier and buyer.
    What you provide
    A calculated and checked period.
    What you get
    Operator emissions summary (English Excel), audit trail (CSV), the Commission's official communication template (v2.1.1), a monitoring plan in English and Turkish, a verification pack (one ZIP) and a summary link for buyers.
    Legal basis
    2025/2547 Art. 10, Annex IV
    Reports: emissions summary, audit trail, EU template, verification pack
    Reports: emissions summary, audit trail, EU template, verification pack · Real screen, demo data

Good to know

Points that need attention in the calculation

Precursors

A good listed in Annex I is a precursor when used in production. For a purchased precursor, actual values need the supplier's installation details, specific emissions and verification report. Otherwise a default value is used for the precursor. The process can be actual while a precursor is default.

Legal basis: 2025/2547 Art. 1(7), Art. 15

Indirect emissions

For iron, steel and aluminium only direct emissions count. For cement and fertilisers indirect emissions are added.

Legal basis: 2023/956 Art. 7(1), Annex II

System boundary

For iron or steel products, rolling, wire drawing and galvanising are included. Cutting, welding and finishing are excluded.

Legal basis: 2025/2547 Annex I 3.16.2

Reporting period

The calendar year. For goods imported in 2026 the period is 2026.

Legal basis: 2025/2547 Art. 7(1)

Example estimate

Certificate cost per tonne: Turkish rebar (CN 7213 91 10), 2026

With default values~€91/t
With verified actual data (scrap + electric arc furnace)~€37/t
Default value with the 10% mark-up2.31 × 1.10 = 2.541 tCO2e/t
Free allocation adjustment deducted0.975 × 1.364 = 1.330 tCO2e/t
Certificates left1.211 × €75.28 ≈ €91/t
If the installation shows 0.55 tCO2e/t with actual data≈ €37/t

Example estimate, not your company's figure. Price is the Q2 2026 certificate price (€75.28). The final value is calculated in the CBAM Registry.

Source: CBAMPass calculation engine, 1 October 2026. Default value 2026/1740, benchmark and CBAM factor 2025/2620, price European Commission.

See the number first

Compare the estimated cost for your product with default values and with actual data in the simulator. No login needed.

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