Skip to content
For general information only. Not legal or tax advice. Content is grounded in primary law and official CBAM guidance; legal content is verified by a person.
Lakshmikumaran and Sridharan attorneysNavigating CBAM

Methodology

CBAM Communication Template guide

The Communication Template (current version V2.1, June 2024) is the Commission's recommended workbook for installation operators outside the EU to compute and communicate specific embedded emissions (SEE) to EU importers. This guide walks through every sheet and summarises the seven official sector worked examples, with cross-links to the matching sector page and the XML report.

Seven sector worked examples

The Commission publishes a populated example workbook for each CBAM sector. They illustrate route-specific patterns; operators should start from the example that matches their installation, not from a blank template.

Example 1: Cement

Sector page ->

Single clinker production process with calcination as the dominant emission source. Demonstrates how process emissions from limestone decomposition are entered on sheet B as a separate source stream from kiln fuel combustion.

1 CBAM SEE V2.1_Example Cement_final.xlsx

Example 2: Steel: integrated blast furnace

Sector page ->

BF-BOF route covering sinter, coke, hot metal and crude steel. Shows how precursors (sinter, coke, hot metal) carry their own SEE into the next process and how the final CN line aggregates upstream embedded emissions.

2 CBAM SEE V2.1_Example Steel 1 Blast furnace_final.xlsx

Example 3: Steel: EAF alloys

Sector page ->

Electric arc furnace producing alloy steels. Demonstrates the scrap-input deduction and the impact of grid-electricity emission factor on indirect emissions per tonne.

3 CBAM SEE V2.1_Example Steel 2 EAF alloys_final.xlsx

Example 4: Steel: screws and nuts (downstream)

Sector page ->

Downstream fabricated steel article whose SEE is dominated by the embedded emissions of the precursor (bar or wire). Demonstrates the precursor-attribution pattern that applies across all downstream CN lines.

4 CBAM SEE V2.1_Example Steel 3 Screws and nuts_final.xlsx

Example 5: Fertilisers

Sector page ->

Urea and AN routes with separate process emissions (HNO3 production, N2O) and the CO2 deduction for urea where the carbon bound in the product is documented downstream.

5 CBAM SEE V2.1_Example Fertilizer_final.xlsx

Example 6: Aluminium

Sector page ->

Primary aluminium smelting with PFC emissions as a second source stream on sheet B (anode-effect events) and indirect emissions driven by the electricity-source mix.

6 CBAM SEE V2.1_Example Aluminium_final.xlsx

Example 7: Hydrogen (two processes)

Sector page ->

Hydrogen installation operating two production routes (for example SMR and electrolysis) in parallel. Demonstrates how the same CN good can be produced by multiple processes within one installation and how SEE is averaged.

7 CBAM SEE V2.1_Example Hydrogen 2 processes_final.xlsx

Recurring patterns

  • Source streams. Every process declares one or more source streams on sheet B (fuel, process emission, PFC, etc.). Each carries its own activity data, calculation factor and tier.
  • Precursor attribution. Downstream goods (screws, fittings, alloys) almost always inherit the bulk of their SEE from a single precursor; the template enforces this on sheet E.
  • Electricity export correction. Sheet D removes the indirect emissions associated with electricity exported off-site, preventing double-counting in the indirect SEE.
  • Completeness indicators. Sheet E flags missing inputs (red), partial inputs (amber) and complete inputs (green) at the CN-line level. A red flag will cause the importer's verifier to reject the data.

Workbook structure (13 sheets)

Sheets are grouped into reference (0, a, b, c), inputs (A to F) and outputs (E, Summary, G). Tap the info icon for the full note on each sheet.

SheetIn one lineFilled by

0_Versions: version history

Records the template version.tool

a_Contents: table of contents

Hyperlinked index of every sheet.tool

b_Guidelines and conditions

Legal basis (Implementing Regulation (EU) 2023/1773) and conditions of use.tool

c_CodeLists

Static code lists used across the workbook: countries, fuels, production routes, CN codes, units, electricity sources.tool

A_InstData: installation, processes, precursors

General information about the installation (operator, address, UNLOCODE), the list of production processes (PP1.operator

B_EmInst: installation-level emissions

Source-stream and measurement-system data for total installation emissions: fuels, process emissions, mass-balance corrections, PFC emissions (where applicable).operator

C_InstEnergy: energy balance

Heat and electricity flows within the installation: imports, exports, CHP outputs, waste-heat recovery.operator

D_Processes: per-process emissions and activity

Allocates the installation-level emissions from sheet B and the energy flows from sheet C to each production process.operator

E_SEE: specific embedded emissions per product

The headline output.tool

F_CHP: combined heat and power tool

Allocates emissions and energy outputs of CHP units between heat and power streams, including flue-gas cleaning emissions.operator

G_Guidance: methodology guidance

Sheet-by-sheet methodology notes.tool

Summary_Processes

Aggregated per-process view: activity level, direct and indirect emissions, carbon price due and rebate (Section 3 tables).tool

Summary_Products

Per CN good: SEE direct, SEE indirect, specific embedded electricity consumption, qualifying parameters (optional, columns R to AA).tool

Frequently asked questions

What next

Discuss this topic with our international trade and customs practice: write to ankur.sharma@lakshmisri.com.