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Expert User Profile
Section 7: Environmental Compliance

Carbon Border Adjustment Mechanism (CBAM)

TENSIG's comprehensive guide to navigating EU's carbon pricing on imports. Ensure your supplier-specific emissions data is verified and compliant.

Environmental Concept

2024 Transition Phase

Quarterly reporting required for all covered imports.

Regulated CBAM Sectors

These industries are currently subject to carbon reporting.

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Cement

Including clinker, aluminous cement, and hydraulic cements.

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Steel

Iron and steel products across all stages.

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Aluminum

Unwrought aluminum and processed profiles.

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Electricity

Cross-border power transmission and grid imports.

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Fertilizers

Nitric acid, ammonia, and mixed fertilizers.

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4-Step Cost Calculation

Our algorithmic approach to determining total carbon liability for every shipment.

1

Emission Factor

Analysis of embedded CO2e. Utilizes a fallback cascade: Primary data > Secondary data > Default values.

2

ETS Price

Volume-weighted average price of EU Emission Trading System (ETS) certificates for the previous week.

3

Origin Deduction

Credit applied for carbon prices already paid in the country of origin (e.g., carbon taxes or local ETS).

4

Total Cost

Final certificate requirement: (Emissions - Free Allocations) × (EU Price - Origin Credit).

Mandatory Certificate Types

Y128

Certificate for General CBAM Compliance

Standard declaration for goods entering free circulation with full emission reporting.

Y137

Partial Exemption Certificate

Applicable for specific low-emission manufacturing processes verified by EU authorities.

Y237

Indirect Emission Reporting

Required for industries where electricity consumption contributes heavily to carbon footprint.

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Supplier-specific emissions

Generic data is only a starting point. TENSIG allows you to upload **Supplier-specific emissions** profiles. Using actual factory data often results in lower CBAM liability than EU default values.

  • check_circle Direct Monitoring (Method A)
  • check_circle Calculation Based (Method B)
  • check_circle Certified Verification Body
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Pro-Tip: Data Gaps

Missing supplier data? The EU defaults are 10% higher than average. Onboarding suppliers early saves up to 12% on carbon costs.