CBAM Data Collection — Beginner Guide
This guide shows beginners how to gather and enter the data needed to calculate embedded emissions for the Carbon Border Adjustment Mechanism (CBAM). It uses plain language, consistent units, and step‑by‑step tasks.
Jump to: What you need first · Aggregation rule (AGC) · Collect your data · Enter data in the tool · Validate & calculate · Worked example · Micro‑glossary · FAQs
What you need first (checklist)
Reporting period (e.g., calendar year YYYY) and site(s).
Aggregated Goods Category (AGC) for each product you export.
Unit map you will use: tonnes (t), kilograms (kg), normal cubic meters (Nm³), kilolitres (kL), megawatt‑hours (MWh).
Product outputs from MES/ERP; utility invoices and meter logs; process/lab data.
Precursor list with 8‑digit CN codes, supplier contacts, and evidence files.
Important: The results will be calculated based on metric tonnes (t). Any other unit will be converted to ensure consistency.
Aggregation rule (AGC)
Report at AGC level. Sum all products in the same AGC, at the same site, for the reporting period, and enter one total.
Example: Factory B produces 5 products in the same AGC, each 10,000 tonnes (t)/year. Enter 50,000 t as the AGC total output for the period.
Common mistakes:
Entering per‑product values instead of the AGC total.
Mixing tons/tonnes or kg/t without conversion.
Collect your data (by category)
Each subsection lists what to collect, where to get it, the rule/formula, the expected output, and a common mistake.
1) Product outputs
💡 Relevant for aggregated goods category: All.
Collect: Total final product output for the period (t). Include relevant by‑products if your AGC guide requires them.
Source: MES/ERP, production reports.
Rule: Sum across all products in the same AGC (see Aggregation rule).
Output: One number: AGC total output (t) for the period.
Common mistake: Reporting per‑product instead of AGC total.
2) Precursors
💡 Relevant for aggregated goods category: All.
Collect (per row):
Type (Purchased / Produced on‑site / Produced at another owned site / Scrap)
Precursor name,
CN code (8‑digit),
Quantity & unit,
Source: Purchasing system, suppliers, internal assessments for in‑house precursors.
Rules:
Supplier‑specific embedded emissions (SEE) is preferred when available and verifiable for the period.
Default emission factor (EF) is used when SEE is unavailable. The CN code selects the correct default.
If produced in‑house, create/link a separate assessment and keep allocations consistent.
Record multiple rows when suppliers or factors change during the year (time‑slicing).
Output: A precursor log with rows for each supplier/time slice.
Common mistakes: Wrong CN code → wrong default EF; missing time‑slicing; missing units.
3) Process emissions
Includes direct emissions from process reactions/materials.
Flue gas
💡 Relevant for aggregated goods category: All.
Method: Choose Carbonate consumed (t) or Gypsum produced (t) to match your technology.
Output: Enter quantity in t.
Common mistake: Leaving units blank.
Other process materials
💡 Relevant for aggregated goods category: Crude steel, alloys, pig iron, DRI, sintered ore.
Collect: Carbon‑bearing Inputs (carbon enters process) and Outputs (carbon leaves process); carbon content if available.
Output: Quantities with units; carbon content values where used.
Common mistake: Mixing Input vs Output; missing carbon content assumptions.
Anode consumption
💡 Relevant for aggregated goods category: Unwrought aluminium; also shown for crude steel/alloys where relevant.
Collect: Anode consumed (t) for the period.
Common mistake: Wrong unit/period alignment.
PFC emissions
💡 Relevant for aggregated goods category: Unwrought aluminium only.
Choose method: Slope or Overvoltage based on technology.
Slope method inputs: Technology type, primary aluminium input (t), frequency (occurrences/cell‑day), duration (min/occurrence).
Overvoltage method inputs: Technology type, primary aluminium input (t), current efficiency (%), anode‑effect overvoltage (mV).
Common mistake: Selecting a method that does not match the actual technology.
4) Combustion fuels
💡 Relevant for aggregated goods category: All.
Collect: Fuel type, quantity, unit.
Rule: Apply the correct EF for mass vs volume.
Output: Fuel entries with units and factors.
Common mistake: Using a volume EF on mass data (or vice versa).
5) Electricity
💡 Relevant for aggregated goods category: All.
Collect: Electricity used (kWh/MWh) and source type: Grid / PPA or direct link / On‑site / Waste‑gas (steel only).
Rule: Apply the EF that matches the source (grid mix, PPA‑specific, on‑site).
Waste‑gas electricity (steel): Record separately as instructed by your AGC guide; avoid double‑counting.
Common mistake: Double‑counting waste‑gas electricity against grid/onsite totals.
Enter data in the tool
Open Assessments → select AGC, site, period.
Go to Data collection tabs and complete: Product Outputs → Precursors → Process emissions → Combustion → Electricity.
For in‑house precursors, link the separate assessment; keep allocations consistent.
Save after each section to avoid data loss.
Validate & calculate
Before calculating totals, check:
Units: Base units used; conversions documented.
CN codes: Mapped and validated; evidence attached.
Suppliers: Time‑sliced where factors changed; SEE evidence present.
Internal precursors: Linked; allocations consistent.
Warnings: Resolve any tool validation messages.
Then run the calculation to get total tCO₂e and emissions intensity (tCO₂e/tonne).
Worked example (illustrative — confirm sources)
AGC: Iron or steel products · Period: Jan–Dec · Output: 50,000 t
Precursors
Scrap: 40,000 t × 0.30 tCO₂e/t = 12,000 tCO₂e (SEE)
Pig iron: 5,000 t × 2.00 tCO₂e/t = 10,000 tCO₂e (SEE)
Process emissions: 3,000 tCO₂e
Combustion (natural gas): 5,000 t
Electricity (grid): 60,000 MWh
Total = 58,500 tCO₂e → Intensity = 58,500 / 50,000 = 1.17 tCO₂e/tonne
Micro‑glossary (plain language)
AGC: Aggregated Goods Category used for CBAM reporting.
CN code: 8‑digit customs code that maps to defaults.
SEE: Supplier‑specific Embedded Emissions (tCO₂e per unit of precursor).
EF: Emission Factor (tCO₂e per unit of activity).
PFC: Perfluorocarbons from aluminium electrolysis.
DRI: Direct Reduced Iron.
MES/ERP: Systems holding production quantities.
Allocation: Sharing emissions across outputs.
System boundary: Sources included in your assessment.
FAQs / Troubleshooting
No SEE from a supplier? Use the default EF for the correct CN code (automatically populated) and document evidence.
Two suppliers in one year? Add separate rows and time‑slice quantities/factors.
In‑house precursor? Create/link a precursor assessment and keep allocations consistent.