CBAM Reporting Example for EU Importers (Steel)
This example illustrates how an EU importer reports CBAM embedded emissions for steel during the transitional period.
Import scenario
- Product: Hot-rolled steel
- Origin: Non-EU country
- Import volume: 120 tonnes
- Production data: Not available
Step 1: Select emission factor
Default factor applied:
2.3 tCO₂ / tonne
Step 2: Calculate embedded emissions
120 × 2.3 = 276 tCO₂
Step 3: Reporting implications
- CBAM report required
- Certificates must be purchased
- Errors >10% may trigger fines (€1,000–€10,000)
How to reduce compliance risk
- Use installation-level data when possible
- Apply product-specific methodologies
- Validate calculations before submission