Einführung 

CBAM compliance requires EU importers to report emissions not just for tier 1 suppliers but also across the broader supply chain, including tier 2 and beyond. However, due to the complex and evolving nature of CBAM, many importers and exporters may overlook these requirements, potentially leading to penalties and operational challenges. This blog emphasizes the importance of engaging with upstream suppliers to ensure full CBAM compliance. 

Unveiling the 80/20 Rule

CBAM applies to imported iron, steel, aluminum, cement, fertilizer, hydrogen, and electricity products, where the shipment value is equal to or greater than EUR 150. Reporting for CBAM began in October 2023, and by the October 31st report for Q3/2024, EU importers must report real emissions data from their suppliers. 

According to Article 5 of the CBAM implementing regulation (EU) 2023/1773, at least 80% of the product carbon footprint (PCF) must be based on real factory consumption values, with up to 20% allowed from default estimations provided by the EU Commission or other scientific emission datasets. 

Upstream emissions: the importance of Tier 2 and beyond

In industries like metals, particularly iron, steel, and aluminium, most emissions occur upstream during raw material production in tier 2 or beyond suppliers. Relying solely on tier 1 data makes it nearly impossible to meet the 80% real emissions threshold. If upstream suppliers do not track real emissions, importers have to rely on EU default values for tier 2 emissions, risking non-compliance and putting at risk the business relationship between tier 1 and the EU importer. 

Carbon footprint of some products due to processing phases 

Eliminating the misconception that EU default values can be used indefinitely – 09.08.2024 official CBAM FAQ (Questions 74,75, and 77)  

The European Commission recently reconfirmed that for the Q3/2024 reporting deadline, EU importers must provide real emissions data, with no extensions for using default values. Importers must use all “possible/reasonable” efforts to gather this data. If unable to obtain it, they must prove their efforts and provide supporting documents in the CBAM Transitional Registry. Documents such as screenshots of emails, and supply chain engagement spreadsheet tables, are needed to prove your efforts. 

Penalties for non-compliance range from EUR 10 to 50 per ton of CO2 emissions. The National Competent Authority (NCA) of each EU country will consider the means and resources that importers effectively allocate to collect the data. Three main criteria will be considered:   

1. Size and resources available to the company
2. Amount of imports and percentage of CBAM goods imported
3. Embedded emissions in CBAM goods

NCAs may also consider the repetition of these actions and follow-ups with third-country suppliers and their duration. 

Why Real Data Matters

1. Fair Competition: default values create disparities between EU and non-EU companies, undermining CBAM’s goal of encouraging global decarbonisation. 
2. Cost Efficiency: accurate data allows companies to identify inefficiencies, reducing production costs and ensuring fair carbon pricing.
3. Accurate Representation: default values are derived from the top of 20% most carbon-intensive EU installations and could therefore significantly exceed your supplier’s actual emissions. Measuring and using real data ensures that you don’t overpay for carbon costs and more accurately reflects your true environmental impact.

In most cases, but especially in the iron, steel, and aluminium industry, tier 1 suppliers will almost never reach the needed 80% threshold alone, as most emissions happen during the production of the raw material itself, thus, in the factories of tier 2 suppliers or beyond.  

Wenn die vorgelagerten Lieferanten die tatsächlichen CBAM-Emissionen nicht verfolgen, sind die Tier-1-Lieferanten gezwungen, EU-Standardwerte für ihre Rohstoffe zu verwenden, was bedeutet, dass sie mit ziemlicher Sicherheit das Ziel von 80% des CBAM-Produktkohlenstoff-Fußabdrucks (PCF), der auf realen Werten basiert, nicht erreichen werden. Dies führt mit ziemlicher Sicherheit zu Haftungsproblemen und damit zu einem erhöhten Risiko von Bußgeldern in Höhe von 10 bis 50 EUR pro Tonne Treibhausgasemissionen.  

Vorteile der Berichterstattung über CBAM - ASAP 

Die regelmäßige und vollständig konforme CBAM-Emissionsberichterstattung auf der Grundlage realer Fabrikdaten kommt sowohl EU-Importeuren als auch internationalen Herstellern zugute. 

Erstens ermöglicht das Verständnis des Prozesses der Emissionsberechnung schnelle vierteljährliche Messungen ohne die komplexe Excel-Vorlage der EU zu benötigenDies ermöglicht eine reibungslose Einhaltung der 100%-Vorschriften, d. h. keine Geldstrafen und eine gesunde EU-Kundenbeziehung. 

Secondly, as transparency and reliability across the supply chain are enhanced by providing actual carbon footprints, dStrategien der Ökokarbonisierung, und Produktionsänderungen können bewertet und die Pläne den EU-Kunden mitgeteilt werden, wodurch die ESG-Bewertungen und die allgemeine Qualitätswahrnehmung verbessert werden.  

Kohlendioxidemissionen sind häufig auch mit höheren Kosten und Preisschwankungen verbunden, insbesondere in Verbindung mit Erdgas oder Strom. Die Einführung erneuerbarer Energien, wo immer dies möglich ist, kann zu langfristigen Kostensenkungen sowie eine bessere PCF-Performance und ein geringeres CBAM-Steuerrisiko. 

Finally, disclosing real supplier emissions ensures that the 2026 CBAM certificates price is almost certainly lower than if it was applied on EU default values, which are taken from the average carbon intensity of the 20% of most carbon-intensive EU manufacturing facilities. On top of that, default values are expected to further increase, to stimulate even more the use of real PCFs.