CBAM embedded emissions for exporters
We calculate the of the goods you export to the EU and the UK, installation by installation, and prepare the data your importer declares and an checks.
What this means for you. Your EU buyer now pays for the carbon in what you sell them. If you cannot show your real figure, they pay on a default value with a mark-up, and may look for a supplier who can.
PathCarbon is not a verifier. Verification is carried out by a verifier accredited by an EU national accreditation body; we prepare what the verifier checks.
- Scope
- Mapping your CN codes and installations to CBAM goods
Monitoring methodology for direct and indirect emissions
Embedded emissions per tonne of each good
Precursor data from your own suppliers
Readiness review before the verifier's site visit - What we need from you
- CN codes and annual export volumes to the EU and UK
Production, fuel and electricity records by installation
Process and precursor data
Your EU importer's contact and template - What you receive
- CBAM emissions report per installation and good
Completed data template for your EU importer
Evidence file for the verifier
Gap list with owners and dates - Standards
- EU CBAM Regulation 2023/956, as amended by Regulation 2025/2083
Implementing Regulations 2025/2621 and 2026/1740 (default values)
UK CBAM (from 1 January 2027)
EU ETS monitoring principles
Questions clients ask
Which goods does CBAM cover?
Cement, iron and steel, aluminium, fertilisers, electricity and hydrogen, identified by their s. The definitive regime has applied to imports since 1 January 2026.
Who pays CBAM, the exporter or the importer?
The EU importer, as an authorised CBAM declarant, buys and surrenders CBAM certificates. The exporter supplies the embedded emissions data, and that data sets how many certificates the importer needs.
What are the key dates?
Certificate sales open on 1 February 2027. The first annual CBAM declaration, covering 2026 imports, and the matching certificate surrender are due by 30 September 2027. The UK CBAM starts on 1 January 2027.
What happens if we cannot supply actual emissions data?
The importer reports with a mark-up. For steel, aluminium, cement and hydrogen the mark-up is 10% in 2026, 20% in 2027 and 30% from 2028; for fertilisers it is 1%. India has its own country-specific default values.
Does our data have to be verified?
Yes, actual emissions must be verified by a verifier accredited by an EU national accreditation body. We prepare the monitoring, calculations and evidence the verifier reviews; we do not issue verification opinions.
Related technical notes
Tell us about the project. We reply shortly with the questions a lender, regulator or verifier is likely to raise.