How to Submit a CBAM Report in 2026: Step-by-Step Guide

The EU Carbon Border Adjustment Mechanism (CBAM) is now fully operational, and importers across steel, aluminium, cement, fertilisers, electricity, and hydrogen sectors must submit quarterly reports. If you are wondering how to submit a CBAM report in 2026, this guide walks through every step — from registration to final submission.

What Is a CBAM Report?

A CBAM report is a quarterly declaration of embedded emissions for goods imported into the EU. Each report must include:

• Total quantity of imported goods by CN code
• Direct and indirect embedded emissions per tonne
• Country of origin for each product
• Carbon price paid in the country of origin (if any)

Reports must be submitted within one month after each quarter ends. The Q1 2026 deadline is April 30, 2026.

Step 1: Register Your Company

Before you can submit any CBAM reports, your company must be registered with the CBAM Transitional Registry. National competent authorities in each EU member state manage registrations.

You will need:

• Company registration number (EORI number)
• VAT number
• Contact details of the responsible person (declarant)
• List of CBAM goods you import

With CbamTrack, company registration data is stored once and reused across all quarterly reports, saving hours of repetitive data entry.

Step 2: Classify Your Products with Correct CN Codes

Each product imported under CBAM must be classified using the correct CN (Combined Nomenclature) code. There are over 79 CBAM-relevant CN codes covering:

• Steel and iron (7201–7326)
• Aluminium (7601–7616)
• Cement (2523)
• Fertilisers (2808–3105)
• Electricity (2716)
• Hydrogen (2804)

Using the wrong CN code is one of the most common CBAM reporting errors. CbamTrack includes a built-in CN code search and auto-mapping feature to eliminate classification mistakes.

Step 3: Collect Emission Data

For each product, you need two types of emission data:

Direct emissions — CO₂ released during production (fuel combustion, chemical reactions) Indirect emissions — CO₂ from purchased electricity used in production

You can use either:

• Default values — Published in IR (EU) 2025/2621. Simpler but typically higher.
• Actual values — Based on your supplier's verified emission data. More accurate but requires documentation.

CbamTrack's emission factor database includes all 79+ default values with automatic application based on CN code and country of origin.

Step 4: Calculate Embedded Emissions

The calculation formula is:

Embedded emissions (tCO₂e) = Activity Data × Emission Factor

For example, if you import 100 tonnes of steel rebar (CN 7214) from Turkey with a default value of 0.672 tCO₂e/tonne:

100 tonnes × 0.672 = 67.2 tCO₂e

The CbamTrack calculation engine performs this automatically for all your products, including anomaly detection to flag unusual values before submission.

Step 5: Generate and Review Your Report

Once emission data is entered, generate a draft report. Review:

• Product quantities match shipment records
• CN codes are correct
• Emission factors are appropriate
• Country of origin is accurate
• Total embedded emissions are reasonable

CbamTrack generates your report in seconds, not hours. Review it inline, compare with previous quarters, and make adjustments before finalising.

Step 6: Export and Submit

Download your completed report in one of these formats:

• PDF — For your records and auditor review
• XML — For direct upload to the CBAM Transitional Registry
• XBRL — For advanced regulatory filing
• JSON — For integration with internal systems

Submit the XML file through the CBAM Transitional Registry portal before the deadline.

CBAM Reporting Deadlines for 2026

Quarter	Period	Submission Deadline
Q1	Jan–Mar	April 30, 2026
Q2	Apr–Jun	July 31, 2026
Q3	Jul–Sep	October 31, 2026
Q4	Oct–Dec	January 31, 2027

Mark these dates in your compliance calendar. Late submissions trigger automatic penalty calculations using the highest default emission factors, which can significantly increase your liability.

Common Mistakes to Avoid

• Incorrect CN codes — Double-check classification against the EU Combined Nomenclature database
• Missing indirect emissions — Remember to include purchased electricity
• Wrong default factors — Use the factors specific to your product and country of origin
• Inconsistent product names — Use the same naming across all quarters for accurate comparisons

CbamTrack's validation engine catches these issues before you submit, reducing audit risk.

FAQ

Do I need to submit a CBAM report every quarter? Yes. CBAM requires quarterly submissions. There is no annual filing option.

What happens if I miss the deadline? Penalties start at €10–€50 per tonne of unreported CO₂ and can reach €100 per tonne for repeated non-compliance.

Can I amend a submitted report? Yes, within two months of the submission deadline. After that, amendments require approval from the national competent authority.

Do small importers need to report? Yes. All importers of CBAM goods must report, regardless of volume. However, the Simplified CBAM regime applies if total embedded emissions are below 100 tonnes per quarter.

Is CBAM reporting the same for all EU countries? The regulation is EU-wide, but each member state has its own national competent authority for registration and enforcement.

Automate Your CBAM Reporting with CbamTrack

Manual CBAM reporting is time-consuming and error-prone. CbamTrack automates the entire workflow — from product classification to report generation. Subscribe today and generate your first compliant CBAM report in minutes.