🇪🇺 EU CBAM Quarterly Report Format

Carbon Border Adjustment Mechanism - For scrap metal exports to EU (Iron & Steel, Aluminum, Copper)

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EU CBAM Quarterly Report Format

For scrap metal importers into EU (Iron & Steel, Aluminum)

1. DECLARANT INFORMATION
2. IMPORTED GOODS INFORMATION
CN Code Good Description Quantity (Tonnes) Country of Origin Installation ID
3. EMBEDDED EMISSIONS DATA
Direct Emissions (Scope 1)
Process Emissions
tCO2e/tonne
Fuel Emissions
tCO2e/tonne
Total Direct
tCO2e/tonne
Indirect Emissions (Scope 2 - Electricity)
Electricity Used
MWh/tonne
Grid Emission Factor
tCO2e/MWh (India avg)
Total Indirect
tCO2e/tonne
4. CARBON PRICE PAID IN COUNTRY OF ORIGIN

Note: India currently has no carbon tax. Coal Cess of ₹400/tonne may qualify for partial deduction.

5. VERIFICATION & SUBMISSION
⚠️ Important Notes:
  • Reports must be submitted within 1 month after quarter end
  • From 2026, annual declarations required instead of quarterly
  • Default values allowed only for indirect emissions in precursors (max 20%)
  • All data must be verified by accredited verifier from 2027 onwards
  • CBAM certificates must be purchased for any emissions above free allocation