Changes to the use of default values in CBAM emissions data reports

In emissions data reports during the CBAM transitional period, the use of default values has been unrestricted. It has been possible to use default values when reporting the emissions generated in the production of goods released for free circulation (declared goods).

The use of default values is about to change. When reporting emissions data for the period 1 July‒30 September 2024 and for the periods after it, you can only use default values for the emissions of complex goods. During the transitional period, the emissions of other goods must be reported based on the actual emissions data. If the reporting is completely based on default values, the report can be considered incorrect according to the CBAM Regulation.

Incomplete reports may lead to penalties

If an operator submits an incorrect or incomplete report, Finnish Customs as the competent authority may initiate a correction procedure and impose a penalty on the operator. Finnish Customs follows the Commission’s guidance as its guidelines. According to the guidance, no penalty needs to be imposed if the competent authority considers that the importer has taken the necessary steps to obtain the data required for the report.

Finnish Customs will decide on possible penalties on a case-by-case basis. Finnish Customs may ask the importer to give an account of what they have done to obtain the required data. The account may include, for example, the following:

• copies of any email correspondence where the importer requests emissions data e.g. from the seller or producer of the goods, from a possible trading partner or representative or from the operator of the installation
• a commercial contract which indicates the length of the contract period and which may include an obligation on the producer to submit the emissions data to the importer
• other reliable account.

In the “Supplementary” tab, under “Additional information” in the CBAM Transitional Registry, you can enter information concerning reported data or incompleteness of those data. Such additional information may be, for example, documents that show what the importer has done to obtain the emissions data. Additional information may also be a description of production routes or other factors that make reporting difficult or impossible.

According to the CBAM Regulation in force, only authorised CBAM declarants are allowed to import CBAM goods into the customs territory of the Union from 1 January 2026. One of the criteria for granting the status of authorised CBAM declarant is the fulfilment of the obligations set out in the CBAM Regulation. Failure to report may therefore prevent the granting of the status.

Default values can still be used when reporting emissions of complex goods

Up to 20% of the reporting of the total embedded emissions of complex goods defined in the CBAM Regulation can still be based on default values. Complex goods are goods produced using other CBAM goods.

Flexibilities in emissions data reporting are in use until the end of 2024

You can use one of the following methods for calculating emissions data for 1 July–31 December 2024, if the installation uses it:

• a carbon pricing scheme where the installation is located
• a compulsory emission monitoring scheme where the installation is located
• an emission monitoring scheme at the installation which can include verification by an accredited verifier.

The use of these alternatives requires that they lead to similar coverage and accuracy of emissions data compared to the methods specified in the CBAM legislation. If you can’t use any of these alternatives, the emissions data must be reported without flexibilities per installation, and be defined in accordance with the CBAM legislation.

The reporting obligations for the purposes of CBAM during the transitional period are laid down in Regulation (EU) 2023/956 of the European Parliament and of the Council. The penalties during the transitional period are laid down in Article 26 of Regulation (EU) 2023/956 and in Article 16 of Implementing Regulation (EU) 2023/1773.