Pro tool

Quarterly report pre-check

A checklist for reporting declarants to confirm readiness before filing a CBAM quarterly report in the Transitional Registry. The checklist is indicative; the legal source remains Regulation (EU) 2023/956 and the applicable implementing acts.

Readiness

0 of 12 (0%)

Scope

All imported CBAM goods are identified by 8-digit CN code under Annex I.Cross-check against the latest Annex I of Regulation (EU) 2023/956 and amendments.
Net mass (tonnes) or MWh, as applicable, is captured for every consignment.Aggregate by CN code and installation. Exclude consignments below the de minimis threshold per the latest rules.
Country of origin and country of dispatch are recorded for each shipment.Use ISO country codes consistent with customs filings.

Data from installations

Installation-level data has been received for direct and (where applicable) indirect emissions.Use the Commission's communication template. Keep dated copies for audit.
Where defaults are used, the conditions in the Implementing Regulation are met and documented.Defaults are limited; verify they apply for the relevant CN code and reporting period.

Methodology

Direct emissions are calculated using an accepted method (EU method or equivalent).Document the method per installation. Equivalence rules apply until end of the transitional period.
Indirect emissions follow the rules applicable for the sector and reporting period.Steel, aluminium, hydrogen and certain precursors have specific rules. Check the latest guidance.
Embedded emissions of relevant precursors are included.Map each finished good to its precursors and avoid double counting.

Carbon price paid

Any carbon price effectively paid in the country of origin is documented with evidence.Evidence: receipts, certificates, or sworn statements per the Implementing Regulation.

Submission

Reporting declarant has access to the CBAM Transitional Registry and the right authorisations.Confirm National Competent Authority registration and user roles before the submission window.
Quarterly deadline and any modification window are tracked.Reports are filed within one month of quarter end. Modification windows apply for early quarters.

Records

Underlying records are retained for at least four years.Keep installation data, calculation files, and communications. Tag by quarter and CN code.

Internal notes

Indicative checklist for planning only. See disclaimer and the official sources register.

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