What CBAM records does a Polish steel service centre need for imported coil?
For each import: CN code, tonnes, country and installation of origin, and the supplier's embedded emissions or a note that default values apply. Keep supplier verification reports. Slitting and cutting in Poland adds nothing to CBAM, since it happens after import.
Per shipment
- Customs declaration and CN code.
- Supplier and installation.
- Embedded emissions per tonne, direct and indirect, or the default value used.
Per year
- The annual CBAM declaration and certificate surrender.
- Evidence for any carbon price claimed.
- Supplier verification reports, kept for the audit period.
What Senseible does here
Senseible keeps supplier invoices and the emissions data that comes with them in one dated, fingerprinted record per shipment, and its CBAM cost calculator estimates certificate cost from 2026 to 2034. Senseible does not verify emissions, register declarants or file CBAM declarations.
Sources: CBAM Regulation (EU) 2023/956, consolidated, European Commission, CBAM definitive regime, Regulation (EU) 2025/2083, CBAM simplification
Last reviewed 2026-10-21.