CBAM 生产设施表单

Non-EU operators of installations that export CBAM goods (cement, iron & steel, aluminium, fertilisers, hydrogen, electricity) to the EU use this template to provide verified embedded emission data to their EU importers. Since the definitive period started on 1 January 2026, actual verified data is required for most installations.

During the transitional period (October 2023 – December 2025), EU default emission values published by the European Commission could be used when actual data was unavailable. Starting 1 January 2026, actual emissions verified by an EU-accredited verifier are mandatory for most goods; defaults are only allowed in narrowly defined fallback cases.

Yes. For complex goods (e.g. downstream steel or aluminium products), the embedded emissions of input materials (precursors) must be tracked back through the value chain. Each precursor needs its own emission data or default value and is linked to the final good in the Communication Template.

A carbon price effectively paid in the country of origin (e.g. China ETS allowances, national carbon tax) can be deducted from the CBAM certificate obligation, provided it is paid, documented, and not refunded. The template has a dedicated section for carbon price information per installation and per emission line.

Direct emissions are Scope 1 emissions from the production process (fuels, process CO2). Indirect emissions are Scope 2 emissions from consumed electricity. Both are required for most CBAM goods; electricity itself is a CBAM good with only direct emissions.

The EU expects the Communication Template Excel workbook published by DG TAXUD, which installations share with their EU importers. Formist produces this Excel directly from installation data, following IR 2025/2547 and IR 2023/1773.