Keep the full underlying records required to calculate embedded emissions, rather than the information actually disclosed to the declarant under Art. 10(7).
Authorised CBAM declarants must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(6)(b), replacing Art. 7(5) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: from entry into force (third day after publication), Art. 2. as of 2026-08-14
- It names 4 industries by name: Steel, Aluminium, Cement and Chemicals. as of 2026-08-14
- Compliance is checked by competent authority, annual. as of 2026-08-14
The rule
determination of embedded emissions for the CBAM declaration
Keep the full underlying records required to calculate embedded emissions, rather than the information actually disclosed to the declarant under Art. 10(7).
Who is affected
Burden drivers
Source text
‘5. The authorised CBAM declarant shall keep records of the information disclosed in accordance with Article 10(7) that is required to calculate the embedded emissions in accordance with the requirements laid down in Annex V. Those records shall be sufficiently detailed to enable the Commission and the competent authority to review the CBAM declaration in accordance with Article 19(2).
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