Goods subject to CBAM imported into the customs territory of the Union are measured in net weight. Therefore, net weight should be utilized to calculate the embedded emissions of CBAM goods. Only the weight of the goods (excluding packaging) counts for CBAM. Specifically, box 35 (gross weight) and box 38 (net weight without packaging, etc.) are included on the import declaration. Box 38 should therefore be used for CBAM.
Remember to leverage Dubrink’s CBAM compliance software or Dubrink’s CBAM identifier for accurate and efficient reporting.