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How CBAM embedded emissions are calculated under Annex IV — simple goods vs complex goods, direct vs indirect emissions, and the formulas explained

You need to understand how CBAM embedded emissions are calculated. Annex IV of Reg. (EU) 2023/956 sets the methodology. For simple goods (produced without input materials that have embedded emissions), the specific embedded emissions per tonne (SEEg) equal the attributed emissions of the production process (AttrEmg) divided by the activity level (ALg). For complex goods (produced using precursors with their own embedded emissions), you add the embedded emissions of input materials (EEInpMat). Both direct and indirect emissions must be included. CBAMCheck automates this entire calculation — you enter your data, the tool applies the correct formula. 12 deliverables. €299.

Generate your CBAM dossier — €299Free check: does CBAM apply to you?

€299 · One-time · 12 professional deliverables · Your data never leaves your browser

Built on Reg. (EU) 2023/956 · Modified by Reg. (EU) 2025/2083 · 13,566 default values (Reg. 2025/2621) · 100% browser-side — your data never leaves your device

The numbers that matter for your CBAM compliance

SEEg = AttrEmg / ALg
Simple goods formula (Annex IV point 2)
+ EEInpMat
Complex goods add precursor emissions (Annex IV point 3)
Direct + indirect
Both emission types must be included

Your CBAM compliance timeline

1
Classify your good as simple or complex
Annex IV point 1: a simple good has no input materials with embedded emissions. A complex good uses precursors (e.g., HRC for CRC, primary aluminium for foil).
2
Calculate attributed emissions (AttrEmg)
Direct emissions from the production process (fuel combustion, process emissions) plus indirect emissions from electricity consumption.
3
Determine the activity level (ALg)
Total tonnes of the good produced in the reporting period.
4
For complex goods: add precursor emissions
EEInpMat = sum of embedded emissions of all input materials used per tonne of output. Each precursor has its own SEE.
5
Apply defaults or actuals
Art. 7(2): use default values from Reg. (EU) 2025/2621 or verified actual installation data.
6
Document the calculation in your declaration
Art. 6(2)(b) requires total embedded emissions. CBAMCheck generates the calculation sheet citing each Annex IV formula used.

Three mistakes that inflate your CBAM cost or create compliance risk

MISTAKE 1 — WRONG CLASSIFICATION

Treating a complex good as simple

If your product uses input materials with embedded emissions (e.g., steel plate for containers, primary aluminium for profiles), it is complex. Missing precursor emissions undercounts embedded emissions.

MISTAKE 2 — MISSING INDIRECT

Calculating only direct emissions

Annex IV requires both direct and indirect emissions. Indirect emissions from electricity consumption must be included.

MISTAKE 3 — FORMULA CONFUSION

Trying to apply the formulas manually from the regulation text

The Annex IV formulas are precise but technical. CBAMCheck automates the calculation — you provide the input data, the tool applies the correct formula.

What you receive: 12 deliverables in one ZIP file

CBAMCheck generates a complete CBAM compliance dossier — not a single PDF. 12 structured documents delivered as a ZIP file, each citing the specific article of Reg. (EU) 2023/956 it addresses.

1

Scope Assessment

Determines whether your imports fall under CBAM and which obligations apply. Art. 2 + Art. 2a of Reg. (EU) 2023/956.

2

Embedded Emissions Calculation

Calculates embedded emissions per tonne using default values from Implementing Reg. (EU) 2025/2621 or your actual data. Art. 7 + Annex IV.

3

CBAM Certificate Estimation

Estimates the number of certificates required and the projected cost, adjusted for free allocation (Art. 31).

4

Draft CBAM Declaration

Pre-structured declaration following Art. 6(2) requirements.

5

Carbon Price Documentation

Documents any carbon price paid in the country of origin for Art. 9 deduction.

6

Annex V Record Template

Record-keeping template compliant with Annex V requirements.

7

Verification Preparation

Structured preparation for Art. 8 verification. Annex VI checklist included.

8

Supplier Letter Template

Model letter requesting emissions data from your third-country supplier.

9

Compliance Calendar (.ics)

Importable calendar with quarterly certificate obligations, annual declaration deadline and key milestones.

10

Executive Summary

One-page CBAM exposure overview for management reporting.

11

Interactive HTML Dashboard

Standalone dashboard with 2026–2032 projections. Works offline.

12

Compliance Calendar Document

Visual calendar of all CBAM deadlines and schedules.

Generated from your input data, in your browser. No data leaves your device.

See what you get

Download a sample CBAMCheck dossier. This is a real output generated with generic data — the same 12 deliverables you will receive with your company’s actual figures.

Download sample dossier (ZIP)

Generic data. Your dossier will contain your actual import figures, CN codes and emission calculations.

Estimate your CBAM exposure

Select your sector and country of origin. CBAMCheck searches through 13,566 official records from Implementing Reg. (EU) 2025/2621 and shows the result with the 2026 mark-up included.

Quick CBAM Calculator

Average European Commission default values per sector and country of origin.

Default emissions (tCO₂e/t)
Mark-up 2026 (10%)
Total emissions with mark-up
CBAM rate 2026 (2.5%)
Estimated certificates

This is a quick estimate. Your complete dossier includes projections through 2032, an editable interactive dashboard, and 10 PDF documents.

Generate your complete dossier — €299 →

Average values per sector from Implementing Reg. (EU) 2025/2621. The complete dossier uses the exact CN code of your goods, not the sector average. Estimated EU ETS price: €75/tCO₂e.

What CBAM compliance costs with each alternative

FeatureFree toolCBAMCheckSaaS Enterprise
PriceFree€299 (one-time)€1,990–€4,800/year
ModelGeneric template12 professional deliverablesAnnual subscription
Default valuesNot included13,566 (Reg. 2025/2621)Partial
Interactive dashboardNoHTML, 7-year projectionInside platform
Supplier letterNoEnglish template includedVariable
Art. 8 verification prepNoIncludedVariable
PrivacyVariable100% browser-sideData on server

Choose your licence

1 DOSSIER
€299
/ dossier

  • 10 professional PDF documents
  • Interactive HTML Dashboard (projection 2026–2032)
  • 13,566 official values integrated
  • Template letter in English for supplier
  • Importable .ics calendar
  • 10 regenerations · 30 days
  • 1 licence = 1 importing company
Get your individual licence →
PROFESSIONAL PACK
€1,999
70 generations · 1 key

  • 70 generations with a single key
  • 70 complete dossiers (12 deliverables each)
  • Switch product between generations
  • Ideal for customs representatives
  • For consultants billing CBAM compliance
70 interactive HTML Dashboards × product (projection 2026–2032). Real-time tables and charts with variable calculations. No technical training required. Fully intuitive.
🔒 Data stays on your computer. No information shared with third parties.
Request Professional Pack →

How your licence works

1
1 licence = 1 importing company. You pay €299 for the dossier you generate now. The licence is linked to your company name + EORI.
2
Up to 10 regenerations of the ZIP to correct data, adjust goods or update technical information.
3
30-day editing window from first activation. Within that period you can regenerate the dossier as many times as needed (up to 10).
4
The downloaded dossier is yours forever. It does not expire and is not tied to any subscription.

The EU CBAM portal asks for data. CBAMCheck calculates it.

THE EU CBAM PORTAL

Asks you to declare data

The EU CBAM Registry (Art. 14) requires you to submit total embedded emissions, number of certificates and carbon price documentation. It does not calculate these for you. You must arrive with the numbers ready.

CBAMCHECK

Calculates the data you need to declare

CBAMCheck takes your import data (tonnes, CN codes, country of origin) and generates the embedded emissions calculation, certificate estimation, carbon price documentation and all supporting records. You download the dossier and use it to complete the CBAM Registry submission.

Enforcement: what happens when CBAM certificates are missing

Art. 26 of Reg. (EU) 2023/956 sets the penalties.

⚠️
Authorised declarant: penalty identical to EU ETS excess emissions penalty
EU ETS rate per missing certificate

Art. 26(1): an authorised CBAM declarant who fails to surrender the required certificates by 30 September faces a penalty identical to the excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, increased pursuant to Art. 16(4). Payment does not release the obligation to surrender outstanding certificates (Art. 26(3)).

⚠️
Unauthorised importer: penalty 3–5 times the standard rate
3–5×

Art. 26(2): a person who introduces goods without authorisation faces a penalty of 3 to 5 times the standard penalty. This also applies to importers exceeding the de minimis threshold (50 tonnes, Art. 2a) without authorisation (Art. 26(2a)).

Calculating emissions for multiple products and origins?

Professional Pack: 70 generations. Each product gets the correct Annex IV calculation.

Request Professional Pack
One-business-day response · No sales call required

What CBAMCheck guarantees and what it does not

CBAMCheck generates a document structured according to Art. 6 and Art. 7 + Annex IV of Regulation (EU) 2023/956 from the information you enter. The truthfulness, accuracy and completeness of that information is your responsibility as importer or authorised CBAM declarant.

We guarantee that the document structure follows Regulation (EU) 2023/956 and that the legal references cited are correct. We do not guarantee that a specific document will be accepted by a national competent authority in a specific case.

CBAMCheck is not legal advice. For specific situations, consult a lawyer or specialised regulatory consultancy.

Frequently asked questions

What is a simple good vs complex good under CBAM?
A simple good is produced without input materials that have non-zero embedded emissions. A complex good uses precursors (input materials) with their own embedded emissions. The precursor emissions must be added to the production emissions per Annex IV point 3.
Are indirect emissions included?
Yes. Annex IV includes both direct emissions (from the production process) and indirect emissions (from electricity consumed in production).
Does CBAMCheck automate the calculation?
Yes. CBAMCheck applies the Annex IV formulas automatically based on your input data, including the simple/complex classification and precursor chain.
Where is the formula in the regulation?
Annex IV point 2 (simple goods) and point 3 (complex goods) of Reg. (EU) 2023/956.
Is this a subscription?
No. One-time payment. The licence includes 30 days of editing and 10 regenerations. The downloaded dossier is yours to keep.
Can I get a refund?
Upon activating the licence you give express consent for immediate generation of digital content pursuant to Art. 16(m) of Directive (EU) 2011/83, waiving the 14-day withdrawal right. Refunds are accepted only for a reproducible technical fault.
What if the regulation changes?
If the regulation changes during your licence validity, you can regenerate the document with the updated version of the generator at no extra cost.
⚠️ Important notice: CBAMCheck is a self-assessment documentation tool, not legal advice and not a third-party audit. The document is generated from your input data. You are responsible for the accuracy of the data you provide. CBAMCheck does not replace a qualified professional assessment.

Annex IV formulas automated. Simple and complex goods covered.

12 deliverables. Calculation sheet citing Annex IV. Precursor chain. Direct + indirect. €299.

€299 one-time
12 professional deliverables · Browser-side · No subscription · Reg. (EU) 2023/956
Generate your CBAM dossier — €299