How is the importer's report different from a representative's report?

Both use the same QReport XSD. The representative path adds a Representative block at the top level and repeats Representative or Importer inside each ImportedGood to attribute each line to the right underlying importer. The importer path omits Representative and identifies itself as the Declarant.

What is OtherApplicableReportingMethodology=true signalling?

It is the importer's signed confirmation that the installation operator used a methodology other than the EU default rules (for example, an equivalent national scheme accepted under the transitional regulation). The value is binding for verification purposes.

Why are direct and indirect emissions reported separately?

Direct emissions are from the installation's processes; indirect emissions are from the electricity consumed during production. The XSD models them as separate sub-blocks (DirectEmissions and IndirectEmissions) so that each can carry its own determination type, methodology, electricity source and emission-factor source.

What does DeterminationType=01 mean in DirectEmissions?

01 is the codelist value for actual data based on installation monitoring. Other values cover default-data fallbacks and estimated data. The Registry validates that the rest of the GoodsEmissions block matches the chosen determination type.

When is the SupportingDocuments block required?

It is required whenever the data backing the emissions claim is not the Commission default: monitoring plans, verifier statements, invoices for electricity. Each document is attached as binary plus metadata (type code, issuing authority, validity dates).

How are inward processing or other suspensive procedures handled?

Procedure.RequestedProc and PreviousProc carry the customs procedure codes; InwardProcessingInfo (optional, repeatable) captures the member-state authorisation, start and end times, and bill-of-discharge waiver. The same emissions data is reported as for a release-for-free-circulation line.

Methodology

CBAM quarterly report walkthrough

A guided read of the official EU sample quarterly report (importer path, version 1.4.1.0), section by section. Each block below shows the relevant XML and explains what the Registry expects, how the field links to the underlying obligation and what verifiers look at.

Official sample (importer)Representative variant XML Guidance

At a glance

The sample is a Q3 2024 report by a Belgian declarant on behalf of a Greek importer, covering two CN lines: 5.48 tonnes of aluminium fittings from Turkey and 2.2 normal cubic metres of hydrogen from the United States. It demonstrates the representative variant, an inward-processing customs procedure, actual-data emissions reporting and attached supporting documents.

For the underlying schema, see the XML schema explorer.

1. Header
QReport opens with the reporting period and year, then the Declarant block (here a Belgian declarant). When the report is filed by an indirect customs representative, the underlying Importer block is also populated; here it identifies a Greek importer whose goods are being reported.
Show XML snippet
```
<ReportingPeriod>Q3</ReportingPeriod>
<Year>2024</Year>
<Declarant>
  <IdentificationNumber>BE1457893</IdentificationNumber>
  <Name>Declarant CBAM</Name>
  <Role>01</Role>
  ...
</Declarant>
<Importer>
  <IdentificationNumber>GR293847584930295</IdentificationNumber>
  ...
</Importer>
```

2. Signatures

Two confirmations are signed: that the data is complete and that the importer agrees to its use. ApplicableMethodologyConfirmation is set to true here, meaning a non-default methodology was used by the operator; the basis must be auditable.

Show XML snippet

<Signatures>
  <ReportConfirmation>
    <GlobalDataConfirmation>true</GlobalDataConfirmation>
    <UseOfDataConfirmation>true</UseOfDataConfirmation>
    <SignaturePlace>Place of signature</SignaturePlace>
    <Signature>Signature (Full Name)</Signature>
    <PositionOfPersonSending>Position of person signing</PositionOfPersonSending>
  </ReportConfirmation>
  <ApplicableMethodologyConfirmation>
    <OtherApplicableReportingMethodology>true</OtherApplicableReportingMethodology>
  </ApplicableMethodologyConfirmation>
</Signatures>

3. Imported good (aluminium, Turkey)

Item 1 imports 5.48 tonnes of CN 7609 0000 (aluminium tube and pipe fittings) from Turkey. The Procedure block records RequestedProc 44 (release for free circulation after inward processing) following PreviousProc 48. ImportArea EU means the goods entered the customs territory of the EU proper.

Show XML snippet

<CommodityCode>
  <HsCode>760900</HsCode>
  <CnCode>76090000</CnCode>
</CommodityCode>
<OriginCountry><Country>TR</Country></OriginCountry>
<ImportedQuantity>
  <Procedure>
    <RequestedProc>44</RequestedProc>
    <PreviousProc>48</PreviousProc>
  </Procedure>
  <ImportArea><ImportArea>EU</ImportArea></ImportArea>
  <MeasureProcedureImported>
    <Indicator>0</Indicator>
    <NetMass>5.48</NetMass>
    <MeasurementUnit>01</MeasurementUnit>
  </MeasureProcedureImported>
</ImportedQuantity>

4. Installation and operator

Each GoodsEmissions block names the production installation and its operator, with full address and geo-coordinates. CoordinatesType 01 is decimal degrees; the Registry uses these to disambiguate installations with similar names.

Show XML snippet

<InstallationOperator>
  <OperatorId>OP04-0001</OperatorId>
  <OperatorName>TR Steel Operator LTD</OperatorName>
  ...
</InstallationOperator>
<Installation>
  <InstallationId>IN03</InstallationId>
  <InstallationName>Augusta Steel INC</InstallationName>
  <Address>
    <EstablishmentCountry>TR</EstablishmentCountry>
    <Latitude>41.0091982</Latitude>
    <Longitude>28.9662187</Longitude>
    <CoordinatesType>01</CoordinatesType>
  </Address>
</Installation>

5. Direct emissions
DeterminationType 01 is actual data; ApplicableReportingTypeMethodology TOM02 identifies the equivalent third-country monitoring scheme. SpecificEmbeddedEmissions is in EMU1 (tCO2e per tonne of produced output). 2.35 tCO2e/t is plausible for downstream aluminium articles when indirect emissions are reported separately.
Show XML snippet
```
<DirectEmissions>
  <DeterminationType>01</DeterminationType>
  <ApplicableReportingTypeMethodology>TOM02</ApplicableReportingTypeMethodology>
  <SpecificEmbeddedEmissions>2.35</SpecificEmbeddedEmissions>
  <MeasurementUnit>EMU1</MeasurementUnit>
</DirectEmissions>
```

6. Indirect emissions

ElectricityConsumed (MWh per tonne of output) is multiplied by EmissionFactor (tCO2e/MWh) to derive SpecificEmbeddedEmissions for indirect. ElectricitySource SOE03 indicates that the source was identified via a third option; the OtherSourceIndication field carries the free-text explanation.

Show XML snippet

<IndirectEmissions>
  <DeterminationType>01</DeterminationType>
  <EmissionFactorSource>01</EmissionFactorSource>
  <EmissionFactor>1</EmissionFactor>
  <SpecificEmbeddedEmissions>10</SpecificEmbeddedEmissions>
  <MeasurementUnit>EMU1</MeasurementUnit>
  <ElectricityConsumed>10</ElectricityConsumed>
  <ElectricitySource>SOE03</ElectricitySource>
</IndirectEmissions>

7. Production method qualifying parameters
ProdMethodQualifyingParams names the production route (MethodId P45 in this sample) and records numeric qualifying parameters (QPD21, QPD22, etc.). These are used at verification to confirm that the emissions claim is consistent with the route declared.
Show XML snippet
```
<ProdMethodQualifyingParams>
  <MethodId>P45</MethodId>
  <DirectQualifyingParameters>
    <ParameterId>QPD21</ParameterId>
    <ParameterValue>9</ParameterValue>
  </DirectQualifyingParameters>
  <Year>2024</Year>
</ProdMethodQualifyingParams>
```
8. Supporting documents
Each evidence file (monitoring plan, verifier report, invoice) is attached inline as base64 with metadata: Type 01 is a general supporting document, TED02 covers third-country emissions data. ValidityStartDate and ValidityEndDate scope the document's relevance for verification.
Show XML snippet
```
<SupportingDocuments>
  <Type>TED02</Type>
  <Country>CA</Country>
  <IssuingAuthName>Issuing authority name</IssuingAuthName>
  <Attachment>
    <Filename>Supporting_document_02.pdf</Filename>
    <MIME>application/pdf</MIME>
    <Binary />
  </Attachment>
</SupportingDocuments>
```
9. Second imported good (hydrogen, US)
Item 2 imports CN 2804 1000 (hydrogen) from the United States. The quantity is reported as 2.2 supplementary units (measurement unit 04, normal cubic metres). Hydrogen has no indirect-emissions component in the transitional period; only DirectEmissions is required in GoodsEmissions.
Show XML snippet
```
<ImportedGood>
  <ItemNumber>2</ItemNumber>
  <CommodityCode>
    <HsCode>280410</HsCode>
    <CnCode>28041000</CnCode>
  </CommodityCode>
  <OriginCountry><Country>US</Country></OriginCountry>
  ...
</ImportedGood>
```

Common errors

Reporting indirect emissions for a CN line where indirect is not yet in scope (the Registry accepts the value but it has no legal meaning during the transitional period).
Mixing MeasurementUnit codes (EMU1 is tCO2e per tonne; do not use it for electricity intensity, where MWh-based units apply).
Submitting SpecificEmbeddedEmissions without a ProdMethodQualifyingParams block on routes that require it; the Registry flags it but verifiers will require correction.
Attaching the wrong SupportingDocuments.Type code (TED02 is for third-country emissions data; 01 is a generic catch-all and should be the exception, not the default).

Frequently asked questions

What next

Build the source numbers using the Communication template guide.
Map every element in this sample against the XML schema explorer.
Confirm the right CN line and sector with the CN code checker.

At a glance

1. Header

2. Signatures

3. Imported good (aluminium, Turkey)

4. Installation and operator

5. Direct emissions

6. Indirect emissions

7. Production method qualifying parameters

8. Supporting documents

9. Second imported good (hydrogen, US)

Common errors

Frequently asked questions

How is the importer's report different from a representative's report?

What is OtherApplicableReportingMethodology=true signalling?

Why are direct and indirect emissions reported separately?

What does DeterminationType=01 mean in DirectEmissions?

When is the SupportingDocuments block required?

How are inward processing or other suspensive procedures handled?