CBAM — Reporting
& Embedded Emissions
Since 1 January 2026, the CBAM definitive phase requires authorised declarants to purchase certificates for embedded emissions in products imported from outside the EU (steel, aluminium, cement, fertilisers, hydrogen, electricity). CarbonDRI calculates emissions per the official methodology, prepares the annual declaration and estimates certificate costs — for importers and for producers who must provide verified data to their EU clients.
What is the CBAM reporting service? CarbonDRI calculates embedded carbon emissions (direct and indirect) in your products per the methodology of Implementing Regulation (EU) 2023/1773, prepares documentation for the annual CBAM declaration, estimates certificate costs and coordinates third-party verification — whether you are an EU importer bringing in products from outside the EU, or a Romanian producer or exporter whose products move to EU clients. Your company stays compliant without a dedicated internal department.
What is CBAM and which sectors does it cover
CBAM (Carbon Border Adjustment Mechanism) is the EU's mechanism for taxing carbon embedded in products imported from outside the Union, designed to prevent "carbon leakage" — the relocation of polluting production to countries without a carbon price. The transitional period (October 2023 – December 2025) required only quarterly reporting, with no costs. Since 1 January 2026 the definitive phase has begun: authorised declarants must purchase CBAM certificates for embedded emissions in imported products, and the purchase platform opens on 1 February 2027.
| Sector covered | What products fall under CBAM |
|---|---|
| Steel and iron | Raw and semi-finished steel products, per the CN codes in Annex I |
| Aluminium | Raw aluminium and derived products |
| Cement | Cement and clinker |
| Fertilisers | Mineral and chemical nitrogen fertilisers |
| Hydrogen | Imported hydrogen |
| Electricity | Electricity imported from outside the EU |
CBAM Calculator — Certificate Cost
Quickly estimate the certificate payment value based on the quantity of embedded carbon emissions (CO₂e) in imported products. This calculation is indicative — for an official calculation per the Reg. (EU) 2023/1773 methodology, request a quote.
Indicative, unofficial estimate. Certificate prices vary weekly with the EU ETS average; actual amounts depend on the verified declaration.
Complete step-by-step guide: deadlines, thresholds, required documents and penalties.
Who is this service for?
EU importers / CBAM declarants
Romanian companies importing steel, aluminium, cement, fertilisers, hydrogen or electricity from outside the EU who must register as authorised CBAM declarants, purchase certificates and submit the annual declaration.
Romanian producers and exporters
Companies whose EU clients (or non-EU partners re-exporting to the EU) require verified embedded emissions data per CBAM methodology, to meet their own declarant obligations.
Companies with mixed supply chains
Companies combining EU and non-EU suppliers who need a clear view of CBAM exposure per product line, for budget planning and supplier negotiation.
EU importers — your obligations if you bring in products from outside the EU
If you import steel, aluminium, cement, fertilisers, hydrogen or electricity from outside the EU, you need authorised CBAM declarant status — obtained directly if your company is established in the EU, or through an indirect customs representative if you are not established in the EU. The 50 tonnes/year de minimis threshold (cumulative, per the Omnibus package) only exempts you if you stay below it for the entire calendar year.
Authorised declarant registration
We help you determine whether you need authorised CBAM declarant status and prepare the registration file in the CBAM registry, coordinated with the Romanian Customs Authority.
Import emissions calculation
We calculate embedded emissions based on data from your non-EU suppliers or, where unavailable, on default values published by the European Commission.
CBAM certificate budget
We estimate how many certificates you will need to purchase from 1 February 2027 and at what cost, based on imported volumes and the carbon price already paid at origin.
Want to understand the registration process, the de minimis threshold and indirect customs representation step by step? See the CBAM Guide for Importers — or request a quote directly and we will handle the whole process.
Romanian exporters and producers — data for your EU clients
If you sell steel, aluminium, cement, fertilisers, hydrogen or electricity to EU clients (or to non-EU partners re-exporting to the EU), your clients — as CBAM declarants — need verified data on the embedded emissions of your products. We calculate this data per the official methodology and deliver it in a format your clients can use directly in their CBAM declaration.
See the CBAM Guide for Exporters for the full process of collecting and reporting data to your EU clients.
What's included in the reporting service
Embedded emissions calculation
Direct and indirect emissions per Reg. (EU) 2023/1773 methodology — per installation, using actual data or default values as applicable.
Annual declaration preparation
Completing the CBAM declaration for the definitive phase, with supporting documentation needed for submission to the CBAM registry.
Certificate cost estimation
Forecast of the annual CBAM certificate budget, based on imported volumes, emission intensity and the current EU ETS price.
Third-party verification coordination
We prepare the technical file and coordinate the process with EN ISO 14065:2020 accredited verifiers, for declarations requiring verification.
Authorised declarant status support
Assistance obtaining authorised CBAM declarant status, before exceeding the 50 tonnes/year de minimis threshold.
Deadline & compliance monitoring
We track reporting deadlines, regulatory changes (e.g. the Omnibus package) and thresholds relevant to your company.
How we work — 5-step process
- 01
Data collection
We identify CBAM products, imported quantities, countries of origin and available data sources (invoices, supplier data, installation data).
- 02
Emissions calculation
We calculate direct and indirect emissions per the official methodology, using actual installation data where available or European Commission default values.
- 03
Third-party verification
For declarations requiring verification, we prepare the file and coordinate the process with an EN ISO 14065 accredited verifier.
- 04
Declaration & certificate budget
We prepare the annual declaration and the estimate of certificates required, for company budget planning.
- 05
Ongoing monitoring
We track next year's deadlines and alert you early about any legislative change relevant to your CBAM obligations.
⚠️ Mind the deadlines: Authorised CBAM declarant status must be obtained before exceeding the de minimis threshold (50 tonnes/year). Failing to submit the annual declaration or holding insufficient certificates by the 30 September deadline triggers penalties of €100/tonne CO₂ undeclared, uncapped. See the full CBAM 2026-2027 calendar or the importers guide.
Frequently asked questions about CBAM reporting
Who needs to register as an authorised CBAM declarant?
Any EU company (including in Romania) importing products in CBAM categories — steel, aluminium, cement, fertilisers, hydrogen or electricity — from outside the EU must obtain authorised CBAM declarant status before exceeding the 50 tonnes/year de minimis threshold. The application is submitted through the European Commission's CBAM registry, via the national customs authority.
What happens if I don't submit the CBAM declaration on time?
Failing to submit the annual declaration or holding insufficient certificates by the 30 September deadline triggers penalties of €100/tonne CO₂ undeclared, uncapped, plus the obligation to settle the difference later. Unauthorised declarants risk having their right to import CBAM products suspended.
Can I use CFP/ISO 14067 data I've already calculated for CBAM reporting?
Partially. ISO 14067 is methodologically compatible with CBAM (both calculate cradle-to-gate emissions), but CBAM requires explicit separation of direct and indirect emissions per the Regulation (EU) 2023/1773 methodology and a specific reporting format. Existing CFP data significantly reduces the data-collection effort, but needs adaptation.
How much do CBAM certificates cost and how do I estimate my annual budget?
The price of a CBAM certificate tracks the weekly average price of EU ETS allowances (variable, generally €60-90/tonne CO₂). The total cost depends on the imported quantity, the product's emission intensity, and the carbon price already paid in the country of origin (which is deductible). We calculate a personalised estimate based on your import data — or use the calculator above.
Do you also provide third-party verification, or only emissions calculation?
CarbonDRI carries out the embedded emissions calculation and prepares the technical documentation. The actual verification must be performed by a verifier accredited per EN ISO 14065:2020 — we coordinate this process with accredited partners and prepare the file so verification proceeds without delays.
What's the difference between the transitional period and the CBAM definitive phase?
The transitional period (Oct 2023 - Dec 2025) required only quarterly reporting, with no costs. Since 1 January 2026, the definitive phase has begun: authorised declarants must purchase CBAM certificates, keep continuous emissions records and submit a verified annual declaration, surrendering certificates by 30 September of the following year.
Get your company ready for
the CBAM definitive phase
Embedded emissions calculation, annual declaration, certificate estimate. Free personalised quote within 48 hours.
See also: CBAM Guide for Importers · CBAM Guide for Exporters · CFP Service