CBAM · Regulation (EU) 2023/956 · Early access
CBAM reporting: actual embedded emissions instead of default values
Collect verified emissions data from overseas producers, calculate embedded emissions per shipment, and prepare the foundation for the annual CBAM declaration — before default values make your imports more expensive.
In brief
What is CBAM?
CBAM (Carbon Border Adjustment Mechanism) is an EU climate policy instrument, governed by Regulation (EU) 2023/956, that applies a carbon price comparable to that of the EU Emissions Trading System (EU ETS) to imports of iron and steel, aluminium, cement, fertilisers, hydrogen, and electricity.
The goal is to prevent carbon leakage. For importers, this means a new regulatory obligation: to prove the embedded emissions of imported goods and surrender the corresponding number of CBAM certificates. Pixel & Proof is B2B software for collecting, calculating, and documenting that data across the entire supply chain.
Key facts
- Regulation: Regulation (EU) 2023/956 (CBAM), amended by the 2025 simplification package
- Transitional period: Oct 1, 2023 – Dec 31, 2025 (reporting only)
- Definitive phase: from Jan 1, 2026
- Threshold: 50 tonnes of CBAM goods per year per importer
- Status: Authorized CBAM Declarant
- First annual declaration: for 2026, by Sep 30, 2027
- Verification: accredited verifier
Regulatory framework
What does CBAM mean for importers from 2026?
The Carbon Border Adjustment Mechanism (CBAM) has been in its definitive phase since Jan 1, 2026. Goods covered by CBAM may be imported only by an Authorized CBAM Declarant, unless total annual imports do not exceed the 50-tonne threshold.
The declarant reports the embedded emissions of imported goods once a year and surrenders the corresponding number of CBAM certificates. If actual data is unavailable or unverified, default values apply, which are generally less favourable — and the cost rises as free ETS allocations are phased out.
Phased introduction of the financial obligation
The share of embedded emissions for which CBAM certificates are surrendered, in line with the phase-out of free allocations under the EU ETS:
Year
Share of obligation
2026
2.5%
2028
10%
2030
48.5%
2032
73.5%
2034
100% (full obligation)
Covered goods
Six high-emission sectors
CBAM applies to goods listed in Annex I of the Regulation, including certain precursors and downstream products such as screws, pipes, and aluminium profiles.
Iron and steel
Aluminium
Cement
Fertilisers
Hydrogen
Electricity
How the CBAM module works
From installation data to the declaration
01
Data collection
Overseas producers enter production data and installation emissions through a structured portal, without exchanging spreadsheets by email.
02
Emissions calculation
Calculation of direct and indirect embedded emissions, including the emissions of relevant precursors.
03
Checks and verification
Automatic consistency checks and locked evidence make the accredited verifier's work easier.
04
Declaration and DPP
Data is prepared for the annual CBAM declaration and can be reused in the Digital Product Passport.
Who it is for
We connect importers, producers, and verifiers
EU importers
Reduce financial exposure by proving actual emissions instead of default values.
Overseas producers
Keep access to EU buyers through simple, standardized submission of emissions data.
Accredited verifiers
Review source data and evidence in one place, with automatic consistency checks.
CBAM FAQ
CBAM — answers for importers
Who must be an Authorized CBAM Declarant?
Every importer (or its indirect customs representative) that imports more than 50 tonnes of CBAM goods in a calendar year must hold Authorized CBAM Declarant status. Without that status, such goods cannot be cleared through customs.
What are embedded emissions?
Embedded emissions are the greenhouse gas emissions generated during the production of goods: direct emissions from the production process, indirect emissions from the electricity consumed (where applicable), and the emissions contained in relevant precursors.
What if a supplier has no actual emissions data?
Default values published by the European Commission then apply, increased by a mark-up that grows over time. They are generally less favourable than actual, verified data, so collecting data from overseas installations directly reduces the cost of CBAM certificates.
Who verifies CBAM data?
The actual emissions reported in the annual declaration must be verified by an accredited verifier. The platform gives the verifier access to source data, locked evidence, and automatic consistency checks.
Can CBAM data also be used for the Digital Product Passport?
Yes. Verified embedded emissions can be included in the Digital Product Passport (DPP) as carbon footprint data, which is particularly relevant for steel and aluminium — priority groups of the ESPR working plan.
Join early access to the CBAM module
We are developing the CBAM module together with our first users. Get in touch and shape it around the needs of your imports.