Facing a situation where the operator, which produced your goods has ceased to exist at the time of import? According to the latest CBAM rules update, here's what you need to know:

1. The same CBAM reporting obligations apply, even if the operator no longer exists

You still need to file a CBAM report declaring imported embedded direct and indirect emissions of CBAM goods. Starting from 3Q of 2024, you cannot use default value to substitute for the missing supplier data.

2. Use emissions data from similar or identical goods, and clearly state this in your report

You can file a CBAM report with assessed emissions, based on best available benchmarks for goods of the country of origin: goods category, alloy content, production process, reducing agent, electricity emission factors and other production parameters.

CBAM Reports maintains a database of emission factors and applicable benchmarks and collaborates with suppliers to provide best emission estimates. We are building a database to streamline our clients' CBAM report submissions. If you need any assistance with the coming Q3 reporting, contact us – we're always here to help!

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