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Carbon Border Adjustment Mechanism (CBAM) brings significant changes for importers

The Carbon Border Adjustment Mechanism (CBAM) is a new EU instrument for preventing carbon leakage, that is, release of emissions to non-EU countries. The mechanism is applied to so-called CBAM goods imported to the EU from outside the EU. CBAM goods include, for example, certain iron and steel products, fertilisers, aluminium and cement products as well as hydrogen and electricity.

The objective of the mechanism is for the prices of goods imported to the EU to reflect more accurately their carbon content. The CBAM also aims to encourage third countries, foreign producers and EU importers to reduce their emissions.

The CBAM will enter into force in its transitional phase as of 1 October 2023. See detailed instructions on schedules for importers of CBAM products on this page.

Who do the new obligations apply to?

The obligations apply to all who import CBAM goods. Imports mean any imports to EU from outside the EU, including e.g. imports of goods ordered online and imports of gifts.

The goods listed here which are imported from outside the EU comprise CBAM goods. The Commission requires a report on their emissions in the CBAM Transitional Registry.  

  • certain iron and steel goods
    • Derivative goods such as screws, bolts and washers.
  • iron ore
  • certain fertilisers
  • certain aluminium goods
  • certain cement goods
  • certain chemicals
  • electricity.

Note that a report is required only for CBAM goods that are released for free circulation within the EU. You do not have to report any goods when they are not declared for entry to EU territory (e.g. temporary admission or inward processing). 

Goods for which a report is not required
 

  • Goods, which under the rules of origin originate in the EU.  
  • Goods which, under to the rules of origin, originate in Iceland, Liechtenstein, Norway and Switzerland (EEA countries). 
    • Please note that the import country is not significant in terms of the reporting obligation, rather the country of origin of the goods.   For example, if you bring in goods from Switzerland that are of Chinese origin, you must report on the goods emissions.
  • goods originating in the territories of Büsingen, Helgoland, Livigno, Ceuta or Melilla (special territories in the EU).
  • consignments of low value, i.e. no more than 150 euros (Duty Relief Regulation, Article 23)
    • Example: You receive a consignment from outside the EU that contains both CBAM goods (e.g. screws) and other goods. The total value of the consignment is more than 150 euros. If the value of the CBAM goods (screws) in the consignment is 150 euros or less, it is considered a low-value consignment and you don’t have to report their emissions to the Commission. 
      The calculated value of the consignment only concerns CBAM goods without transport costs.
  • CBAM goods brought in personal luggage with a combined value of no more than 150 euros. 
  • goods to be moved or used in the context of military activities pursuant to Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446

Please note that this list cannot be used for tariff classification of goods. Always check the correct commodity code in the Fintaric service.

Cement

You will find these commodity codes in the Fintaric service, under section V of the nomenclature, Minerals.

  • 2507 00 80 Other kaolinic clays
  • 2523 10 00 Cement clinkers
  • 2523 21 00 Portland cement: White cement
  • 2523 29 00 Portland cement: Other
  • 2523 30 00 Aluminous cement
  • 2523 90 00 Other hydraulic cements

Electricity

You will find this commodity code in the Fintaric service, under section V of the nomenclature, Minerals.

  • 2716 00 00 Electrical energy

Chemicals

You will find this commodity code in the Fintaric service, under section VI of the nomenclature, Products of the chemical or allied industries

  • 2804 10 00 00: hydrogen as pure substance

Fertilisers

You will find these commodity codes in the Fintaric service, under section VI of the nomenclature, Products of the chemical or allied industries.

  • 2808 00 00: Nitric acid; sulphonitric acids as pure substance
  • 2814 Ammonia, anhydrous or in aqueous solution
    • 2814 10 00 00    - Anhydrous ammonia (gaseous ammonia NH3)
    • 2814 20 00 00    - Ammonia in aqueous solution (solution NH4OH)
    • Both above as pure substance
  • 2834 21 00 Potassium nitrate as pure substance
  • 3102 Mineral or chemical fertilisers, nitrogenous. This commodity code covers, among others
    • Urea, whether or not in aqueous solution
    • Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
    • Ammonium nitrate, solid or in aqueous solution (also for other use than as fertiliser), mixtures with calcium carbonate or other inorganic non-fertilising substances
    • Sodium nitrate
    • Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
  • 3105 (Fertilisers or mixtures of fertilisers) Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg:
    • (excluding 3105 60 00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium)

Iron and steel

You will find this commodity code in the Fintaric service, under section V of the nomenclature, Minerals.

  • 2601 12 00 Agglomerated iron ores and concentrates, other than roasted iron pyrites

You will find these commodity codes in the Fintaric service, under section XV of the nomenclature, Base metals and articles of base metal.

  • 72 Iron and steel:
    • Primary materials; products in granular or powder form
      • (excluding the following ferro-alloys: 7202 2 ferro-silicon, 7202 3 ferro-silico-manganese, 7202 50 00 ferro-silico-chromium, 7202 70 00 ferro-molybdenum, 7202 80 00 ferro-tungsten and ferro-silico-tungsten, 7202 91 00 ferro-titanium and ferro-silico-titanium, 7202 92 00 ferro-vanadium, 7202 93 00 ferroniobium, 7202 99 10 ferro-phosphorus, 7202 99 30 ferro-silico-magnesium, 7202 99 80 other, 7204)
    • Iron and non-alloy steel
    • Stainless steel 
    • Other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
  • 73 Articles of iron or steel:
    • 7301 Sheet piling of iron or steel; angles, shapes and sections of iron or steel
    • 7302 Railway or tramway track construction material of iron or steel
    • 73 03 –73 06 Tubes and pipes of iron or steel
    • 7307 Tube or pipe fittings
    • 7308 Structures and parts of structures, of iron or steel 
    • 7309 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
    • 7310 Tanks, casks, drums, cans, boxes and similar containers, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
    • 7311 Containers for compressed or liquefied gas 
    • 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles 
    • 7326 Other articles of iron or steel

Aluminium

You will find these commodity codes in the Fintaric service, under section XV of the nomenclature, Base metals and articles of base metal.

  • 7601 Unwrought aluminium 
  • 7603 Aluminium powders and flakes 
  • 7604 Aluminium bars, rods and profiles 
  • 7605 Aluminium wire
  • 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm 
  • 7607 Aluminium foil of a thickness not exceeding 0,2 mm 
  • 7608 Aluminium tubes and pipes
  • 7609 00 00 Tube or pipe fittings, for example, couplings, elbows, sleeves
  • 7610 Aluminium structures and parts of structures; aluminium plates, rods, profiles, tubes and the like, prepared for use in structures
  • 7611 00 00 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres
  • 7612 Casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), of a capacity not exceeding 300 litres
  • 7613 00 00 Aluminium containers for compressed or liquefied gas, for example compressed air bottles
  • 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated:
  • 7616 Other articles of aluminium: Nails, tacks, staples, screws, bolts, nuts, rivets, cotters, cotter pins, washers and similar articles, cloth, grill, netting and fencing, other articles of aluminium

  • Find out whether your import goods are CBAM goods covered by the CBAM regulation.
  • Make sure that you receive all the information you need for the transitional period reports from the manufacturer or seller of the goods.
  • You will need an EORI number for importing and reporting CBAM goods.
  • Create a process for reporting.
  • Gather the import data to be reported from 1 October 2023, and prepare to report to EU’s Commission.
  • To avoid sanctions, please report the data on time, then you can apply for a CBAM declarant certificate
  • Prepare yourself for the time after the transitional period: acquire the CBAM declarant certificate already during 2025.
  • Stay updated on the situation:

Importer’s timetable 

Obligations during the transitional period 1 October 2023–31 December 2025

  • Reports are to be submitted to the CBAM Transitional Registry within the given time limit. You can get an extension for submitting a report e.g. due to system errors in the CBAM Transitional Registry. Read more in the instructions on requesting additional time for reporting in the CBAM Transitional Registry.
  • You can submit your report only after the end of the reporting period. 
  • You do not need to submit a report if you have not imported any CBAM goods during the reporting period. 

Who is required to report?

Importers or their representatives submit quarterly reports on the import of CBAM goods to the Commission.

Please note:

  • If you have declared the CBAM goods yourself, you must also submit the report yourself.
  • If you have used a representative, and the representative has declared the goods acting as a direct representative, you must submit the report yourself.
  • If you have used a representative, and the representative has declared the goods acting as an indirect representative, agree with the representative on which one of you will submit the report.

Information to be reported

The following information must be included in the report: quantity of the imported goods, direct and indirect goods emissions, carbon costs (if any) paid in the country of origin, and the resulting compensations.

The calculation method and reporting method for direct and indirect emissions has been specified in the Commission Implementing Regulation. The information to be submitted in the CBAM reports is listed in Annex I of the Regulation.

How to obtain the emissions data for the report

On its CBAM information site, under Guidance documents, the Commission has published guidance documents to support importers in collecting emissions data from the manufacturers of the goods.

  • You can ask the manufacturer to complete the emissions data form (CBAM communication template for installations) and to send it to you.

Reporting periods, deadlines and extensions for reports

 

Reporting period Deadline for submission  Possible extension for submission You can complete your report submitted by the original deadline until this date
    Request an extension in the CBAM Transitional Registry. *) Request an extension in the CBAM Transitional Registry. *)
October-December 2023 31.1.2024 30 days 31.7.2024

 
January-March 2024

30.4.2024

  31.7.2024
April-June 2024

31.7.2024

  30.8.2024
July-September 2024 31.10.2024   30.11.2024
October-December 2024 31.1.2025   18.2.2025
January-March 2025 30.4.2025    31.5.2025
April-June 2025 31.7.2025   31.8.2025
July-September 2025 31.10.2025   30.11.2025
October-December 2025 31.1.2026   28.2.2026

*) See instructions for requesting more time under “Do this if you are unable to submit a report to the CBAM Transitional Registry”.

If you do not receive emissions data from the manufacturer, you can report like this

1. You can use the default values published by the Commission from 1 October 2023 to 30 June 2024, as emissions data. 

The Commission has published the following information on its website under “Guidance”:

  • default values in the document titled Default values transitional period (Excel)

general instructions in the document titled Default values transitional period (PDF) 

2.  You can use the following emission calculation methods as emission data from1 July to 31 December 2024, if they are available 

  • The carbon pricing system to be observed at the installation’s location. 
  • The mandatory carbon emissions monitoring system to be observed at the installation’s location. 
  • The emission monitoring system to be observed by the installation, which may include verification by an accredited verifier.

The use of these options requires that they provide information on emissions as comprehensive and accurate as the methods specified in the CBAM legislation.

If you cannot use one of these options, the emissions data must be reported without flexibility per installation, and be defined in accordance with the CBAM legislation. Verification of the emissions data is not required at this stage; rather the verification system will not be introduced until 1 January 2026.

You can change the report retrospectively 

You can retrospectively change the data in the report you have submitted with you own notification in the CBAM transitional registry:   

  • You can correct reports from the first three reporting periods (1 July – 30 June 2024) until 31 July 2024, if you submitted the report within the original time limit.
  • At a later stage of the transitional period, you can correct the report within two months of the end of the reporting period. Your own notification in the transitional registry is sufficient also at this stage. 

If you later notice, for example that the report contains errors, or if the manufacturer of the goods has provided you with corrected emissions data, you can apply for consent from Customs to correct the report.  The application with an explanation can be submitted to Customs within one year of the end of the reporting period. Customs will make a decision in the matter and after this; the corrections must be made in the transitional registry within one month.

Please observe that the report can be submitted with insufficient data. If the missing details are not entered within the deadline or if the entire report is missing, a sanction may follow and obtaining the CBAM declarant certificate later may become more difficult.

Where do I report?

The details of the report are submitted to the Commission’s CBAM Transitional Registry system.


Reporting during the transitional period plays indirectly an important role in preventing carbon leakage and greenhouse gas emissions.

With the help of the reports, the Commission can establish the default values to be used in calculating the embedded emissions of goods when the definitive period of the CBAM begins in 2026. The reports will also provide important information for assessing the functioning of the mechanism.

The CBAM requires cooperation between importers, manufacturers and authorities and imposes new obligations on importers. To ensure a flexible start, the mechanism begins with a transitional period and a reporting obligation.

The economic impacts of the mechanism are not applied during the transitional period. Instead, traders are given time to adapt to the mechanism as well as an opportunity to organise their reporting practices.


A. If you have not submitted any report at all within the specified time limit

When the reporting period has ended, the “Request delayed submission” button will be displayed on the “My Quarterly Reports” tab. Click on the button and choose “Requested by Declarant (technical error)” from the menu that opens. Choose “OK”.

Go to the “My Quarterly Reports” tab. The reporting period for which you have not submitted a report is now displayed on the tab. You can create a report by clicking on “Create”.

B. If there is a validation error in the report, you should do this:

There have been errors in the Commission’s CBAM Transitional Registry that may prevent the submission of reports. If you are unable to submit a report within the specified time limit due to system errors, request an extension for submitting the report.

If you can only validate part of the goods:

  • Report the emissions of the goods that you have been able to validate.
  • Delete the goods that caused the error message.
  • In the “Goods imported” section, on the “Supplementary” tab of the first commodity code, under “Goods’ additional information”, enter the following additional information: “One or more commodity codes are missing due to an unresolved validation error. We will provide the missing details later.”
  • See the instructions on this page under “Submitting a report – example”, point 5. “Submit the report” and point 6. “Making subsequent modifications to the report”.

 

If you cannot validate any of the goods:

  • Document the error e.g. by taking a screenshot of the errors.
  • When the reporting period has ended, the “Request delayed submission” button will be displayed on the “My Quarterly Reports” tab. Click on the button and choose “Requested by Declarant (technical error)” from the menu that opens. Choose “OK”.
  • Go to the “My Quarterly Reports” tab. The reporting period for which you have requested delayed submission is now displayed on the tab. You can create a report by clicking on “Create”.


  • Go to the “My Quarterly Reports” tab. The reporting period for which you have requested delayed submission is now displayed on the tab. You can create a report by clicking on “Create”.

Painikkeet "Create", "Upload" ja "Request delayed submission".

Penalties

Customs will not impose any penalties if reports cannot be submitted e.g. due to errors in the CBAM Transitional Registry. Regarding reports for January–July, penalties will only be imposed if the reporting declarant has not submitted any report at all and has not responded to the reporting requests made by Customs.


How to use the CBAM Transitional Registry

  • Private individuals: To log in, you will need a valid EU Login account, a valid EORI number and Customs’ approval for logging into the CBAM Transitional Registry.
  • Businesses: To log in, you need an EORI number.  Using the service also requires Suomi.fi identification. 

More information:

If you are the CEO of the company, you can submit the report yourself. Identify yourself with Suomi.fi identification in the CBAM Transitional Registry. You don’t need any mandates. You can also mandate another person to mandate others or to submit the report. 

Please note that if you use the Suomi.fi e-Authorizations when representatives act on behalf of principals, the representative can view all the details of the principal.


To log in, you need an EORI number.  Using the service also requires Suomi.fi identification

Log into the CBAM Transitional Registry through the EU Trader Portal (image below).

Make the following selections when logging in:   

  • Domain: Customs
  • Country: Finland
  • Type of actor: Employee
  • I am acting on behalf of: “The following (natural/legal) person with”
  • Type of actor: Economic Operator
  • Type of ID: EORI number
  • ID: EORI number of the company
  • Select: “Directly”
  • Accept: “I give my consent…”

After this, you’re taken to the Suomi.fi identification and onwards to the transitional registry.

Login page of the EU Trader Portal.

Guidance on how to identify yourself in the EU’s e-services


You will need these identifiers for logging into the CBAM Transitional Registry as a private individual

 

CBAM reports are submitted in the European Commission’s CBAM Transitional Registry by logging in via an e-service that is common to all EU customs administrations.

When logging into the Registry as a private individual, you will need the following:

  • a valid EU Login account
  • a valid EORI number
  • Customs’ approval for logging into the CBAM Transitional Registry.
     

Proceed as follows:

Create an EU Login account 

  • Go to the EU Login service. (link https://webgate.ec.europa.eu/cas/eim/external/register.cgi )
  • You can change the language used in the service e.g. to English by clicking on the language menu. 
  • Start creating your account by clicking on “Create an account” or by identifying yourself via your account in some other service. Although the authentication service supports the use of several social media accounts for login, Customs does not recommend using them.
  • Fill in the required details, such as name and email address. In the field “E-mail language”, you can choose the language on which you wish to receive email.
  • To finish off, click on “Create an account”.
  • You will receive an email to your email address, with a link allowing you to set your password. Please note that you only have 24 hours to click on the link to set your password.
  • The Commission’s user guide on EU Login 

Apply for an EORI number and, with the same application, request access to the CBAM Transitional Registry.

  • a valid EU Login account
  • a valid EORI number
  • Customs’ approval for logging into the CBAM Transitional Registry.
  • Go to the EU Login service
  • The Commission’s user guide on EU Login (link https://webgate.ec.europa.eu/cas/help.html)
  • Private individuals apply for an EORI number using a form. You can find more information and the forms on the web page the EORI-number.
  • In the form, provide your EU Login identifier.
  • In the EORI application form, tick the box “I have imported or am importing CBAM goods, and I require access to the CBAM transitional registry. A copy of my proof of identification is enclosed with this registration form.”
  • Send the form to Customs by email. Enclose a scanned copy of an official proof of identity (passport or identity card). Copy the page or side with your photo.
  • Send the form to the email address indicated in the form. When you send personal data or other confidential information to Customs, we recommend that you use secure email. Read more about secure email  

Before logging in

To log in, you need an EORI number and an EU Login identifier. Check the instructions under “Instructions for private individuals on the identifiers needed for the CBAM Transitional Registry”.

Logging in

Log into the CBAM Transitional Registry through the EU Trader Portal (image below).

Make the following selections when logging in: 

  • Domain: Carbon Border Adjustment Mechanism
  • Country: Finland
  • Type of actor: Economic Operator
  • Type of ID: EORI number
  • ID: Enter your EORI number here
  • I am acting on behalf of: Myself
  • Tick the box “I give my consent to request my Identity Profile information…”
  • Click on “Submit”

 

Login page of the EU Trader Portal.

  • On the page that opens, under “Enter your e-mail…”, enter your EU Login identifier or the email address for which the identifier was created.
  • Click on the blue button “Next”
  • On the next page, enter your EU Login password in the field “Password”
  • Choose your verification method
    • The commission recommends two-step identification with a QR code.
  • Click on “Sign in”.
  • Scan the QR code using the EU Login Mobile App
  • Type the one-time password sent to your mobile phone in the “Code generated by your app” field
  • Click on “Sign in”.

Check the instructions for providing the emissions information about goods in the CBAM Transitional Registry. For detailed instructions, see the Commission’s guidance.

1. Prefilling details

2. Start completing the report

3. Add the goods and the emissions information

4. Finish the report

5. Submit the report

6. Making subsequent modifications to the report

7. The Commission’s guidance

 

1. Prefilling details

In the CBAM Transitional Registry, you can save e.g. the following details for reports. Prefilling details can make it easier to complete reports. 

Your contact details

  • On the front page, under “My Profile Information”, click on “more”
  • Under “Contact Details”, click on the button “Edit”
  • Type your contact details in the following fields:
  • Contact Person Full name
  • Phone
  • E-mail address
  • Click on “Save”

Adding an operator

Please note: The operator details are not mandatory if you use the default values published by the Commission for reporting the emissions information during the first three reporting periods. 

Prefilling the operator details in the registry is not mandatory, but it can speed up the completion of a report, because the details will be available in the registry. If you want to add operators, proceed as follows: 

  • On the front page, under “Operators”, click on “more”
  • Click on the blue button “Create an Operator”
  • Enter the operator details in the fields below.
  • In the field “Operator ID”, you can type a chosen combination of numbers and letters
  • Click on “Create”

Adding installations 

Please note: The details of installations are not mandatory if you use the default values published by the Commission for reporting the emissions information during the first three reporting periods.  

Prefilling the details of installations is not mandatory, but it can speed up the completion of a report, because the details will be available in the registry. If you want to add installations, do this:

  • section “Installations”, click on “more”
  • Click on the blue button “Create an Installation”
  • Fill in the installation details in the fields below
  • In the field “Installation ID”, you can type a chosen combination of numbers and letters
  • Click on “Search in third country installation operators registry”The section “Search in third country installation operators registry
  • Select the name of the installation operator and click on “Ok”
    Window where you select the name of the installation operator
  • Click on “Create” in the top right corner

2. Start completing the report 

  • On the front page of the Transitional Registry, under “My Profile Information”, click on “more”
  • Create a new report by clicking on “Create” for the appropriate reporting period
  • Or if you have an XML file, click on “Upload” for the appropriate reporting period
  • Select “Header info” on the left side of the page 

Header info
 

  • Choose the “Reporting declarant” tab
    • Fill in the details. Fields marked with a red asterisk are mandatory. 
    • Under “Role”, choose “Importer for all Goods” if you are not an indirect customs representative
    • Fill in your address details under “Address”
  • Choose the “Importer” tab
  • Check the checkbox “Declarant acts as importer” if all the goods you are reporting have the same importer. In that case, the program will automatically use this information for each set of goods.

    "Declarant acts as importer".
 

3. Add the goods and their emissions information 

  • Select “Goods imported” on the left side of the page 
    “Goods imported” in the menu
  • Click on the blue button “Add a good”
  • On the page that opens, under “Commodity”, enter the HS code of the product in the field “HS sub-heading code”. Remember to click on the name. 

In the field “CN code”, enter the last two digits of the CN code

"Commodity".

  • The “Description of goods” is automatically filled in. The description can be edited.
  • Under “Country of origin”, choose the code for the country of origin
  • Continue in section “1. Requested procedure:”
  • Under “Area of Import”, choose “EU – EU by means of Customs import declaration”, if the goods have been released for free circulation with a customs declaration
  • In the field “Requested procedure”, choose the used customs procedure 
    • e.g. release for free circulation – 40
  • Under “Goods measure (per procedure)”, in the field “Net mass”, enter the net mass of the imported goods
  • Under “Type of measurement”, choose either “Tonnes” or “Kg”
  • In the menu on the left, click on the button “Add an emission”
    The button “Add an emission”
  • Under “Country of production”, choose the country of production. Please note: The operator details are not mandatory if you use the default values published by the Commission for reporting the emissions information during the first three reporting periods. 
  • Click on the button “Add new” under “The company name of the installation”. It is here that you add the Operator. 

The button “Add new”

  • Click on “Search in third country installation operators registry”
  • Choose the operator and click on “OK”. The operator details will be automatically displayed in the fields below. 

Please note: The operator details are not mandatory if you use the default values published by the Commission for reporting the emissions information during the first three reporting periods. 

Please note: The installation details are not mandatory if you use the default values published by the Commission for reporting the emissions information during the first three reporting periods.

  • Click on the button “Add new” under “Installation”. 
  • Click on the button “Search in third country installation operators registry”
  • From the list that opens, choose the installation that produced the goods and click on “OK”. The installation details will be automatically displayed in the fields below
  • Choose the “Emissions” tab

Tabs

  • Under “Goods measure (produced)”, in the field “Net mass”, enter the net mass of the goods
  • Under “Type of measurement unit”, choose either “Tonnes” or “Kg”
  • Enter the details of direct embedded emissions. If you are using default values, choose under “Direct embedded emissions”, in the field “Type of determination”, the alternative ”Estimated values including default values made available and published by the Commission”.
  • After choosing this alternative, an info box displays the default value of the emissions published by the Commission
  • In the field “Type of applicable reporting methodology”, choose ”Default values made available and published by the Commission”.
  • In the field “Specific direct embedded emissions”, enter the specific embedded direct emissions. The default value is displayed in the info box. Use a dot (full stop, period) as the decimal separator.

 Info box displaying the default value of the emissions

  • Enter the details of indirect embedded emissions. If you are using default values, choose under “Indirect embedded emissions”, in the field “Type of determination”, the alternative ”Estimated values including default values made available and published by the Commission”.
  • Under “Source of electricity”, choose the source of electricity used for the production
  • In the field “Specific indirect embedded emissions”, enter the specific embedded indirect emissions. The default value is displayed in the info box. Use a dot as the decimal separator. 

     Info box displaying the default value of the emissions
  • Choose the “Parameters” tab

Tabs

  • On this tab, the details to be provided vary based on the goods selected. 
  • These details are optional if you use default values during the first three reporting periods. 
  • Under “Production method”, provide the required details of the production routes
  • Under “Direct Emissions qualifying parameters” and “Indirect Emissions qualifying parameters”, add information on specific parameters for determining the embedded emissions
    • If needed, see Commission Implementing Regulation (EU) 2023/1773: Article 3, Annex I “Information to be submitted in the CBAM reports”, section 2 “Sector-specific parameters to be included in the communication” of Annex IV
    • If needed, see also the guidance on the Commission’s CBAM website: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
  • Choose the “Carbon Price Due” tab
  • Provide the details regarding the carbon price due in a country of origin for the embedded emissions, if you have the details.
  • Choose the “Supplementary” tab
  • Provide additional information under “Additional information”. Field is mandatory.
  • If needed, you can add documents under “Supporting documents” by clicking on the button “Add new”.
  • In the top right corner, click on the button “Validate”.
  • In the top right corner, click on the button “Save”.

4. Finish the report 

  • In the menu on the left, choose “Header info”

"Header info".

  • Check the details on the “Reporting declarant” tab
  • If you have acted as an indirect customs representative, choose the “Representative” tab
    • If you have acted as an indirect customs representative for all the imports you have reported, the checkbox “Declarant acts as representative” should be checked. 
  • Choose the “Competent authority” tab
    • Under “reference number”, the number “FI000032” should be displayed If the number is missing, notify this by email to cbam@tulli.fi
  • Choose the “Signatures” tab
    • Enter the date of signature in the field “Date of signature”
    • Enter the place of signature in the field “Place of signature”
    • Enter your name in the field “Signature (Full Name)”
    • In the field “Position of person signing”, enter your position in your organisation
    • When you have read the texts, tick the boxes “I certify that to the…” and “I conform that the data…”

5. Submit the report 

  • Validate the details in the report by clicking on “Validate” in the top right corner
  • You can save the report as a draft by clicking on the button “Save as draft”
  • When the report is ready to be submitted, click on the button “Submit”

Buttons that can be used, for example, for saving the report as a draft or for submitting the report.

 

6. Making subsequent modifications to the report

  • If you expect to make modifications to your report later, before the end of the modification period, tick the box “Yes, I expect to make changes…”

The checkbox you can check if you expect to make changes to the report later.

  • You can find more information about making subsequent changes to reports on our CBAM web page under ”Obligation to report to the Commission – How”.
 

7. The Commission’s guidance


Obligations from 1 January 2026:

The importer must have the authorised CBAM declarant certificate from Customs for submitting annual declarations. The certificate is valid throughout the EU. The certificate can be applied for as of 31 December 2024.

The prerequisites for obtaining the certificate are e.g. the following:

  • The applicant is established in a Member State and active mainly within the EU
  • The applicant has no outstanding tax debts, no serious or repeated violation of customs or tax legislation or market abuse in the 5 years preceding the year in which the application was submitted
  • The applicant does not have any serious economic crimes linked to their operation.
  • The applicant has complied with the provisions of the CBAM regulation, e.g. has reported in the required way during the transitional period.

The importer must acquire chargeable emissions certificates, i.e. CBAM certificates. The number of certificates required, should correspond to the emissions resulting from goods manufacture. One certificate corresponds to one tonne of embedded emissions of import goods.

There are no restrictions to the number of certificates bought.

The Member States sell the certificates on the Commission’s central platform, and they are automatically registered in a CBAM account, which the Commission establishes for each declarant. The CBAM account must contain at least 80 percent of the quarterly certificate requirement. Certificates that are missing must be acquired within the time limit for lodging the CBAM annual declaration.

The price of the CBAM certificate will be calculated depending on the weekly average auction price of The European Union Emissions Trading System (ETS).  In the spring of 2023, the price of one emission certificate was around 85-90 euros.

Under certain conditions, the Commission buys back no more than a third of the total number of acquired emission certificates.


Authorised CBAM declarant status is required for submitting yearly declarations.  

Importers based in the EU can either submit declarations personally or use indirect representatives. If a representative submits a declaration, they must acquire CBAM declarant authorisation.

Importers based outside the EU must use indirect representatives with authorised CBAM declarant status.

Authorised CBAM declarants submit annual declarations to the Commission by 31 May each year. For 2026 imports, the first declaration must be submitted by 31 May 2027. 

  • Declaration details: imported goods and direct emissions, as well as the number of required CBAM certificates. 

  • The declaration indicates the actual emissions from the goods (default values for imported electricity). If it is not possible to declare actual emissions, default values are provided. 

The CBAM declarant must have a record of the data required for calculating emissions details, and the record must be stored for five years.

The Commission checks the declarations and reports the findings to Customs, who clarifies the matter with the importer.


About the terms

In the public debate, the terms “carbon duty” and “carbon tax”, for example, have also been used for the Carbon Border Adjustment Mechanism. However, these terms are no longer used, because it is not a question of a customs duty or tax, but of a CBAM certificate subject to a charge.

More information  

Information on the European Commission’s website

On the Commission's information page Carbon Border Adjustment Mechanism (europa.eu), you can find material for preparing for the carbon border adjustment mechanism:

  • CBAM implementing regulation and annexes: Legislative Documents
  • guidance documents on CBAM installations for importers and operators outside the EU: Guidance
  • Webinars and downloadable fact sheets for all importers and targeted importers of cement, aluminum fertilizers, iron and steel as well as electricity. The fact sheets are available in all EU languages: Sectoral information

Information on websites of other authorities:


Any questions?

Use of the CBAM Transitional Registry

Problems in logging in: call the online services user support (selection 1  "Filling in the customs declaration in the Declaration Service" and then select the sub-selection 1 "Import declarations")

Legislation around the Carbon Border Adjustment Mechanism and its application

Ask us by email: cbam@tulli.fi.