Submit a CBAM report even if you do not have the actual emissions data

In CBAM reports submitted on goods subject to the Carbon Border Adjustment Mechanism, the actual emissions data of the goods must be provided from 1 July 2024. Submit a report even if you do not have the actual emissions data.

Include an account of the missing emissions data

The declarant must obtain the emissions data from the producer of the goods. However, if you cannot obtain the required emissions data, include an account of the missing emissions data in the report. In that case, the missing emissions data should be added to the report later.

See the detailed instructions on our CBAM webpage under “Missing emissions data – what do I do and what are the possible consequences”.

An incorrect report may lead to a penalty

If an operator submits an incorrect or incomplete report, Finnish Customs may initiate a correction procedure and impose a penalty on the operator. Failure to report may also prevent the granting of the authorised CBAM declarant status.