CBAM is in its definitive regime. No emissions data means a marked-up default on your goods — and revenue lost to suppliers who have it.See what you’ll need →

CBAM · Carbon Border Adjustment Mechanism

The CBAM definitive regime is live.
Don’t let default values price you out.

Your EU customer declares a number for your goods either way. Without yours, they use the published default for your country — set conservatively, and increased by a mark-up of 10% in 2026, rising to 30% by 2028. ThemisIQ computes installation-level actuals under the definitive-period rules, and builds the summary your customer needs.

What you’ll need See a sample report $1,499/yr Talk to a specialist

Non-EU exportersRegulation (EU) 2023/956Annex IV §1.2 summary

30 Sep

2027

first importer CBAM declaration due

10→20→30%

mark-up by 2028

what the default adds on top of your country figure

Actuals

not defaults

installation-level figures, with the evidence attached

Steel + Al

available now

iron, steel & aluminium live; more sectors coming

Why actuals

Verified emissions your EU customers can trust.

Built for non-EU exporters. Designed for the accredited verifier who reviews the numbers.

What the default actually is

Under IR (EU) 2025/2621 the default is your country's published figure plus a mark-up — 10% for 2026, 20% for 2027, 30% from 2028 (1% for fertilisers). The mark-up exists because the Commission cannot verify whether your installation beats your national average, so it prices in the possibility that it does not. To come out ahead on the default, your installation would have to be more than 10% above your country's average this year.

The choice only exists if you have the number

Since Regulation (EU) 2025/2083, your EU customer may declare on verified actual values or on defaults. Without your figure they have no choice to make — the default is the only route open to them. With it, they can use whichever is lower, and if the default turns out better for you, you will know that too.

It gets cheaper for them every year

From 2027 your EU customer must hold certificates covering 50% of running-year emissions at each quarter end. Article 22(2) of the CBAM Regulation lets them base that on the previous year's surrendered figure rather than on defaults. Supply verified actuals once and you reduce the cash they tie up every quarter thereafter.

Specific embedded emissions, done properly

Direct and indirect emissions split, precursor tracing through the supply chain, installation-level data rather than estimates. Computed under the CBAM implementing regulations, not approximated.

Built for the verifier’s review

Attach a source document to a figure and the verifier sees that link too. Invite them to a secure read-only view of your summary and its evidence — no ability to edit, and you can revoke access at any time.

Built for your EU customer’s declaration

Output maps to what your customer needs for their annual CBAM declaration (first due 30 September 2027), so your verified actuals flow into their filing instead of a costly default.

Sector coverage

What computes today.

From setup to a verifier's inbox. Enter your installation and its production processes, record the fuels and materials each process consumes, declare any CBAM precursors that go into your goods, and the module calculates the specific embedded emissions per tonne. It then builds the Annex IV §1.2 emissions summary your customer needs, as a downloadable spreadsheet, and gives you a secure read-only link to send your verifier.

Available now: iron and steel (CN 72–73) and aluminium (CN 76). More CBAM sectors — cement, fertilisers, and hydrogen — are in active development. We show you what is live so you always know exactly what the module computes.

Available now

Iron & steel

CN 72–73 · computing now

Aluminium

CN 76 · computing now

In active development

Cement

Fertilisers

Hydrogen

Regulatory basis

Computed under the CBAM implementing regulations.

Not a single-article interpretation — the calculation follows the full stack of Commission instruments, cited below.

Instrument	Reference	Role
CBAM Regulation	Regulation (EU) 2023/956	The regime itself
CBAM Simplification	Regulation (EU) 2025/2083	Amends the above — scope, deadlines, boundaries
Embedded-emissions calculation	IR (EU) 2025/2547	How specific embedded emissions are computed
Free-allocation adjustment	IR (EU) 2025/2620	Benchmarks
Default values	IR (EU) 2025/2621	The alternative to actuals — carries a mark-up
Verification & accreditation	IR (EU) 2025/2546 · DR (EU) 2025/2551	Verifier accreditation (EN ISO/IEC 14065)

Full methodology →

Your EU customer will declare a number for your goods.
Make it yours.

ThemisIQ computes installation-level actuals under the definitive-period rules, and builds the Annex IV §1.2 summary your EU customer carries into their CBAM declaration.