CBAM requires detailed emissions data at product level from suppliers outside the EU. In practice, such data are often unavailable, or not in the required form. Businesses can fall back on default values, which are generally set conservatively. Those who hold primary supplier data therefore pay for fewer certificates in most cases. The financial impact of that choice can be considerable.

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‍In addition, CBAM requires an internal process for data collection, reporting and certificate management that many organisations have not yet put in place.

Pantarein guides you through the entire CBAM compliance journey: from the first impact analysis to the operational set-up of reporting and certificate management.

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We work in four steps:‍

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1. CBAM impact analysis – We map which of your import flows fall under CBAM, the expected scale of the embedded emissions, and the indicative certificate costs based on current ETS prices.
2. Supplier data and emissions calculation – We help you choose between primary supplier data and default values, and substantiate the financial impact of both options. Where primary data are available or obtainable, we guide this process, or we calculate the embedded emissions – in line with the CBAM methodology.
3. Reporting and registration – We support the CBAM reporting to the European Commission and registration as an authorised CBAM declarant, including the annual declaration before 30 September of the year following the import.
4. Procurement strategy and cost management – Based on the impact analysis, we assess whether and how your procurement strategy can be adjusted to structurally reduce CBAM costs – through supplier selection, shifting sourcing origin or product substitution.