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CBAM Quarterly Report

Prepare your CBAM quarterly reports with structured, traceable data.

CBAM HUB helps EU importers organise the supplier data, embedded emissions calculations and documentation needed to prepare mandatory CBAM quarterly reports — reducing manual effort, improving completeness, and supporting audit readiness.

Supporting EU importers of steel, aluminium, cement, fertilizers, chemicals, hydrogen and electricity.

Regulatory Requirement

What a CBAM quarterly report must include

Under the CBAM Implementing Regulation, quarterly reports submitted to the EU CBAM registry must include a structured set of data for each import — covering the goods imported, their embedded emissions, the production facility, the calculation methodology applied, and the supporting evidence. Incomplete or inaccurate reports can be flagged for review.

1

Import-level declaration data

For each CBAM-covered import: the goods category by CN code, country of origin, quantity imported in the reporting quarter, and the relevant customs declaration references.

2

Embedded emissions per tonne

The specific embedded emissions (direct and, where applicable, indirect) expressed per tonne of goods — collected from the non-EU production installation or derived using default values where actual data is unavailable.

3

Installation and production route data

Information on the non-EU production installation — including installation identifiers and the production route applied — which determines the applicable emission calculation approach under CBAM regulation.

4

Supporting documentation

Evidence files supporting the declared embedded emissions — supplier declarations, production data, test reports, or other documentation demonstrating the basis for the emissions figures reported.

⚠ CBAM HUB helps structure and prepare quarterly report data. It does not submit reports on your behalf, does not provide legal advice, and does not guarantee regulatory compliance. Always consult the EU CBAM registry guidelines and your qualified advisors for current requirements.
How CBAM HUB Helps

From fragmented data to a report-ready package

Supplier data collection by quarter

Organise embedded emissions data requests to non-EU suppliers by reporting quarter — tracking which suppliers have responded, which data is pending, and which entries still need validation before the reporting deadline.

Data completeness tracking

Monitor the completeness of your CBAM quarterly report data in real time — with clear visibility of which import entries have complete data, which are missing information, and what actions are needed before submission.

Calculation review and validation

Review embedded emissions calculations against the collected supplier data — applying regulation-aligned logic, flagging inconsistencies, and ensuring each figure is documented before it is included in the quarterly report.

Audit-ready documentation package

Generate a structured documentation package for each quarterly report — linking every declared figure to its supporting evidence and calculation notes, ready for internal review and regulatory audit.

XML-ready data export

Export structured CBAM quarterly report data in a format ready for XML file generation aligned with EU registry requirements — reducing manual formatting effort and improving consistency across reporting periods.

Period-by-period consistency

Maintain consistent methodology, data sources and documentation standards across quarterly reporting periods — making it easier to identify and explain changes between periods to auditors and regulators.

Quarterly Reporting Timeline

Start your CBAM quarterly report preparation early

CBAM quarterly reports are due within one month of the end of each calendar quarter. Preparing data in advance — rather than in the final days before submission — reduces errors and avoids last-minute gaps from unresponsive suppliers.

1

Weeks 1–2 of the quarter: set up and request

Confirm the CBAM-covered goods imported in the previous quarter. Identify any new suppliers or CN codes. Issue structured data requests to non-EU suppliers for the relevant quarter's production data.

2

Weeks 3–5: collect and validate

Follow up with suppliers on outstanding data. Validate incoming emissions data against CBAM requirements. Flag entries where default values may be needed due to missing actual data. Attach supporting documentation.

3

Weeks 6–8: calculate and document

Apply CBAM-aligned calculation logic to validated supplier data. Review all calculations for consistency and completeness. Compile the quarterly report documentation package with evidence files attached.

4

Final week: internal review and submission preparation

Conduct internal review of the completed quarterly report data. Export structured data and XML-ready files. Submit the quarterly report to the EU CBAM registry before the deadline in coordination with your qualified advisors.

Common Reporting Issues

Mistakes that create CBAM reporting risk

Many CBAM reporting errors are avoidable with a structured data preparation process. CBAM HUB helps address the most common issues before they affect your quarterly report.

Common issue

Missing installation-level data

Embedded emissions declared at a company level rather than at the production installation level — not aligned with CBAM reporting requirements.

CBAM HUB structures data requests at installation level, aligned with the regulation.

Common issue

Undocumented default value usage

Using EU default emission values without documenting why actual supplier data was unavailable — leaving the decision without a recorded justification.

CBAM HUB tracks and documents reasons for default value usage per entry.

Common issue

Inconsistent emission factors

Different emission factors applied to the same product type across quarters or suppliers, making cross-period comparison and audit defence difficult.

CBAM HUB maintains consistent calculation methodology across periods.

Common issue

Missing CN code mapping

Imports not correctly mapped to their CN codes — which determines the applicable CBAM calculation approach and whether goods are within scope at all.

CBAM HUB includes CN code mapping as part of the data structure.

Common issue

No supporting evidence attached

Calculations submitted without the underlying supplier declarations, test reports or production data that would be needed to verify the declared figures.

CBAM HUB links evidence files to each calculation entry.

Common issue

Late data from suppliers

Supplier data arriving too close to the reporting deadline — leaving insufficient time to validate, calculate and review before submission is due.

CBAM HUB enables early, systematic supplier data requests with completeness tracking.

Request a Consultation

Discuss your CBAM quarterly reporting process

Tell us about your import portfolio and where your quarterly reporting process currently stands. Our team will follow up to discuss how CBAM HUB can help you prepare structured, complete and audit-ready quarterly reports.

Thank you for reaching out.

Our team will contact you shortly to discuss your CBAM reporting needs.

FAQ

Questions about CBAM quarterly reports

What is a CBAM quarterly report?

A CBAM quarterly report is a mandatory declaration that EU importers of CBAM-covered goods must submit to the EU CBAM registry for each calendar quarter. It must include embedded emissions data per import, production route information, and supporting documentation aligned with the CBAM Implementing Regulation.

When are CBAM quarterly reports due?

During the CBAM transitional phase, quarterly reports are due within one month of the end of each calendar quarter. EU importers should check the current CBAM registry guidelines and consult their qualified advisors for the latest deadlines applicable to their situation.

What happens if a CBAM quarterly report is incomplete or incorrect?

Incomplete or inaccurate CBAM quarterly reports may be subject to regulatory review, correction requests, or penalties depending on the nature and extent of the deficiency. Using a structured data preparation process — with documented evidence and traceable calculations — helps reduce the risk of errors before submission.

Can CBAM default values be used in quarterly reports?

Yes, under certain conditions. EU default emission values can be used when actual embedded emissions data from the non-EU production installation is not available. However, use of default values should be documented and justified. CBAM HUB tracks and records default value usage per import entry.

How does CBAM HUB help prepare quarterly reports?

CBAM HUB helps structure and organise the data, calculations and documentation needed for quarterly reports — tracking completeness across suppliers and import categories, validating inputs against CBAM requirements, and generating structured outputs ready for XML report preparation and submission.

Does CBAM HUB submit quarterly reports to the EU registry?

No. CBAM HUB is a data preparation and compliance workflow tool. It helps you prepare structured, audit-ready quarterly report data — but the actual submission to the EU CBAM registry is carried out by the authorised declarant through the official CBAM registry system.