For carbon pricing under an Emission Trading System (ETS), operators should report the annual average price of allowances/certificates, details of the ETS rules, emissions surrendered, free allocation received, and the resulting difference between emissions and free allocation. Similarly, for carbon pricing in the form of a tax, levy, or fee, operators should report the annual average amount, details of applicable rules, emissions subject to payment, rebate allowed, and resulting total carbon tax paid.
How are carbon prices in different systems reported?
Related FAQs
- Will the EU expand the scope of the CBAM?
- Will the EU prohibit CBAM imports if the importer is not authorized?
- Am I exempt from CBAM if there is a tariff suspension?
- Do I report CBAM goods under the inward processing regime?
- Does CBAM apply to goods in free circulation?
- Must goods transiting in the EU be reported under CBAM?
- “Should I compile all CBAM imports into a single quarterly report?”
- Can an importer have multiple indirect customs representatives?
- Should emissions of alloy grades be determined separately?
- Attributing emissions from a shared facility to each production process?
- How to account for emissions from biomass use?
- Should gross or net weight be used in CBAM?
- How to handle decimal places and rounding in CBAM calculations?
- How should biomass emissions be accounted for in CBAM reporting?
- What are the default values? How does this work?
- What to do if suppliers don’t send CBAM information?
- Are LCA emission factors accepted in CBAM?
- Carbon Capture to offset Emissions?
- CBAM and Renewable Energy Certificates?
- Which CBAM emission factors electricity?
- Are EU precursors considered in CBAM goods calculations?
- What is the “bubble approach” and how does it work?
- Who can fill in the CBAM report in the Transitional Registry?
- What will the CBAM Transitional Registry be used for?
- What is the CBAM Transitional Registry?
- How should I correct errors in a CBAM report?
- Who will check the accuracy of submitted data and reports?
- As an indirect representative, do I file one or two CBAM reports?
- Must I submit a CBAM report if no goods were imported that quarter?
- Do individuals buying CBAM goods online need to comply with reporting?
- Do small quantities of imported goods fall under the CBAM?
- By when do I need to submit a report?
- Reporting CBAM and different Member States.
- Can an importer have multiple indirect customs representatives?
- Who is responsible for CBAM reporting?
- Is the communication template Excel file mandatory?
- Penalties for non-compliance with the CBAM Regulation?
- Must I report the import of CBAM goods from the UK?
- Which third countries fall under the scope of the CBAM?
- Does CBAM apply to regions like Mayotte or La Reunion?
- Does the CBAM apply to military goods?
- Does the CBAM apply to packaging?
- Does the CBAM apply to returned goods?
- Does the CBAM apply to ‘second hand’ goods?
- How will CBAM address carbon leakage?
- How is CBAM compatible with non-EU ETS systems?
- How does CBAM interact with ETS?
- How does the CBAM work?
- Why is the EU implementing CBAM?
- What information reporting CBAM goods?
- What about other types of carbon pricing systems?
- How is the total carbon price due attributed to CBAM goods?
- Is reporting the effective carbon price mandatory for importers?
- What factors determine the effective carbon price due?
- What is the effective carbon price in CBAM reporting?
- Can the same goods category apply to both final products and precursors in CBAM?
- What flexibility do importers have regarding MRV rules?
- Can operators use non-EU carbon pricing or reporting scheme rules?
- Is carbon price due in the jurisdiction of production?
- How to handle data on purchased precursors in CBAM reporting?
- Are precursors required for CBAM reporting?
- How do embedded emissions differ in CBAM?
- Who is considered an importer of CBAM goods?
- What if the installation uses an eligible MRV system?
- What timeframes do the quarterly reports cover?
- When are the quarterly reports due?
- How should operators prepare for CBAM?
- Can operators choose an alternative reporting period?
- What is the default reporting period for CBAM?
- What are the options for the twelve-month reporting period for installation operators?
- What information must importers report in the CBAM report?
- What role does the competent authority play in CBAM?
- What is the role of operators producing CBAM?
- What is the reporting declarant’s role with CBAM?
- What is meant by “tonne of CO2e”?
- How do you accurately report as an importer?
- What are embedded emissions?
- What is the timeline for the implementation of the EU CBAM?
- How should importers prepare for CBAM reporting during the transition?
- What if importers cannot obtain primary emissions data?
- What is CBAM and how does it differ from a carbon tax?
- Which commodities does the CBAM cover?
- How does CBAM complement the EU Emissions Trading System?
- What determines the price of CBAM certificates?
- How are importers authorized to participate in CBAM reporting?
- What are complex goods under CBAM?
- How does CBAM classify emissions vs. traditional carbon accounting?
- Fines for importers non-compliant with CBAM?
- What default values can importers use under CBAM, and until when?
- What information should quarterly CBAM reports include?
- What is the CBAM transitional reporting period for importers?