Importer Setup
Total CBAM Liability
€0
Annual exposure
CBAM Certificates Required
0
tCO₂e to offset
Embedded Carbon (Total)
0 t
tCO₂e across all imports
Carbon Price Sensitivity
€0
Per €10 ETS price move
Import Line Items
Liability Breakdown by Sector
| Sector | Origin | Embedded CO₂e (t) | Carbon Already Paid (€) | Net CBAM Liability (€) | Risk Level |
|---|---|---|---|---|---|
| Add import lines above to see liability breakdown | |||||
CBAM Certificate Procurement Plan
Certs Required
0
tCO₂e
Certs Still Needed
0
tCO₂e gap
Budget Headroom
€0
remaining
Carbon Price Sensitivity Analysis
CBAM Liability by Sector
Embedded Carbon Intensity by Origin
Total CBAM Liability vs. ETS Price (€20–€200 Scenario)
CBAM Default Benchmarks vs. Your Import Intensities
EU CBAM default values (Art. 4, Reg. 2023/956 Annex VI) represent the 5th percentile worst-performing installations. Lower intensity = lower CBAM duty. Values below benchmark are eligible for reduced certificates.
| Sector / Product | EU Default Benchmark (tCO₂e/t) | Your Avg Intensity | Performance vs. Benchmark |
|---|---|---|---|
| Add imports to see benchmark comparison | |||
Live Calculation Audit Trail
Regulatory Basis
Regulation (EU) 2023/956 — CBAM
Entered into force: 17 May 2023. Transitional phase: 1 Oct 2023 – 31 Dec 2025 (reporting only). Full implementation from 1 Jan 2026 with certificate purchase obligation.
CBAM Sectors (Annex I)
Cement (CN 2523), Iron & Steel (CN 7206–7229, 7301–7326), Aluminium (CN 7601–7616), Fertilizers (CN 2808, 2814, 3102–3105), Electricity (CN 2716), Hydrogen (CN 2804 20), and selected organic chemicals (from 2026 expansion).
Embedded Emissions Calculation
Embedded CO₂e = Import Volume (tonnes) × Specific Embedded Emissions (tCO₂e/t). When verified actual emissions are unavailable, EU default values from Annex VI apply (5th percentile worst-performer per sector).
Certificate Deduction for Carbon Costs Paid
Art. 9: Importers may deduct the effective carbon price paid in the origin country (converted to €/tCO₂e) from the CBAM duty, preventing double carbon pricing. Supported countries: EU ETS-linked systems (Switzerland, UK ETS, RGGI sectors).
Data Sources & Methodology
EU CBAM Default Values (Annex VI)
- Steel (BOF route): 1.890 tCO₂e/t crude steel
- Steel (EAF route): 0.440 tCO₂e/t crude steel
- Aluminium (primary, Soderberg): 16.6 tCO₂e/t
- Aluminium (primary, prebake): 12.0 tCO₂e/t
- Aluminium (secondary): 0.580 tCO₂e/t
- Clinker (grey cement): 0.883 tCO₂e/t
- Cement (CEM I): 0.956 tCO₂e/t
- Ammonia (natural gas): 2.156 tCO₂e/t
- Urea: 2.063 tCO₂e/t
- Hydrogen (SMR, natural gas): 12.85 tCO₂e/t
- Nitric acid: 8.26 tCO₂e/t
Calculation Engine Sources
- Regulation (EU) 2023/956 of the European Parliament — Official Journal L130
- Commission Implementing Regulation (EU) 2023/1773 — Transitional registry rules
- EU ETS carbon price: ICE EUA front-month futures (user-configurable)
- CBAM registry: cbam.trade.ec.europa.eu (Annex VI default values)
- EU Taxonomy Regulation (EU) 2020/852 — complementary reference
- GHG Protocol Scope 3 Standard — embedded emissions boundary
⚠ Statutory Disclaimer
Engineered for internal corporate accounting and scenario analysis. CBAM certificate obligations for formal filing must be verified by a licensed customs agent and cross-referenced with the official EU CBAM Registry. Emission factors may be updated by the European Commission. Not legal or tax advice.
Session State (JSON)
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