Version in force , Modified +79 −6§
Amended by Regulation (EU) 2025/2083 32025R2083 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
The list of additional data to be kept for embedded emissions determined on the basis of actual emissions now includes a further item covering the information and the method used to calculate those embedded emissions.
The prior version of this section ended with the requirement to keep the specific embedded emissions of the goods, without a corresponding entry on the calculation method or supporting information.
Cited: Annex V, v2 (external, EUR-Lex) · Annex V, v1 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version 32023R0956 → this version, in force 20 October 2025 02023R0956-20251020
ANNEX V
Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5)
1. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR IMPORTED GOODS:
1. Data identifying the authorised CBAM declarant:
(a) name;
(b) CBAM account number.
2. Data on imported goods:
(a) type and quantity of each type of goods;
(b) country of origin;
(c) actual emissions or default values.
2. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR EMBEDDED EMISSIONS IN IMPORTED GOODS THAT ARE DETERMINED BASED ON ACTUAL EMISSIONS
For each type of imported goods where embedded emissions are determined based on actual emissions, the following additional data shall be kept:
(a) identification of the installation where the goods were produced;
(b) contact information of the operator of the installation where the goods were produced;
(c) the verification reports as set out in Annex VI;
(d) the specific embedded emissions of the goods. goods;
(e) information and the method used to calculate the embedded emissions.