How is the carbon content of imported goods calculated under CBAM?

Under the Carbon Border Adjustment Mechanism (CBAM), the carbon content of imported goods must be calculated using standardized EU methodologies that account for emissions generated throughout the entire production process. The goal is to ensure that imported goods reflect a carbon price equivalent to similar products manufactured within the EU, creating a fair and transparent carbon pricing system.

The calculation of embedded emissions is based on two approaches:

1. Actual emissions reporting, where importers submit verified data from the production facilities of their suppliers. This method requires precise information on process emissions, fuel consumption, electricity use, and other production-related factors.
2. EU-provided default values, used when actual emissions data is unavailable, incomplete, or unverified. These default values are typically conservative and may result in higher reported emissions, increasing the cost of CBAM certificates.

To report actual emissions, importers must collaborate closely with their suppliers to obtain primary data. This often involves establishing data-sharing processes, requesting documentation that aligns with EU calculation rules, and ensuring that emissions information is verified by an independent third party. As CBAM reporting becomes more stringent, companies will need robust data systems and transparent emissions tracking to avoid inaccuracies and penalties.

How Sustamize supports accurate CBAM carbon content calculations

Sustamize helps businesses comply with CBAM by offering:

• verified, high-resolution CO₂e datasets for materials, processes, and energy sources & more relevant databases,
• tools such as the Matcher and Assembler to automate emissions mapping and calculation,
• standardized methodologies aligned with EU CBAM rules,
• streamlined workflows for collecting and validating supplier emissions data,
• support for third-party verification to ensure accuracy and audit readiness.

With sustamize, companies can generate reliable emissions values for CBAM submissions, reduce reliance on default factors, and strengthen compliance across their supply chains.

Ready to calculate CBAM emissions accurately and efficiently?

Contact our team or request access to sustamize’s emissions data and carbon tools to ensure compliant, audit-ready CBAM reporting.