One export shipment has goods under several CN codes. How do we give CBAM figures?
Give a figure for each CN code and each installation that made it, not one figure for the container. The importer declares embedded emissions line by line against the customs declaration, so a mixed shipment needs one figure per product, with tonnes per line that match the invoice and packing list.
What to send
- CN code, tonnes and specific embedded emissions for each line.
- The installation where each product was made.
- Whether each figure is actual or a default value.
Goods that are not covered
If some lines are outside Annex I, say so per line. The importer only declares the covered ones, but a clear list saves a round of questions.
Keep it consistent
Use the same figure for the same product from the same installation and period across shipments. Changing it per container invites a verifier query.
What Senseible does here
Senseible reads fuel, electricity and production documents into dated, fingerprinted installation records, the starting point for the actual emissions an EU importer asks for.
Sources: CBAM Regulation (EU) 2023/956, consolidated, European Commission, CBAM legislation and guidance, European Commission, CBAM definitive regime
Last reviewed 2026-10-22.