Indian producers of CBAM-covered goods
Calculate embedded emissions for CBAM-covered products using installation-level production and energy data.
CBAM COMPLIANCE
CBAM is live. Your data is either verified or defaulted.
The EU Carbon Border Adjustment Mechanism entered its definitive period on 1 January 2026. From now on, embedded carbon in your exports is priced, either against your own data or against the EU's default values.
Who this service is for
Exporters supplying EU importers
Give EU importers the documented emissions information they need for their CBAM compliance process.
Manufacturing groups with multiple installations
Create one repeatable data-collection and review method across sites, products, and reporting periods.
Finance and commercial teams assessing carbon-cost exposure
Understand how embedded-emissions data and carbon pricing may affect customer discussions, contracts, and planning.
01
What changed on 1 January 2026
CBAM's transitional reporting period ended on 31 December 2025. Under the definitive regime, authorised EU declarants report embedded emissions and surrender the corresponding CBAM certificates, subject to the regulation's scope, thresholds, deductions, and phase-in rules.
The legal obligation sits with the EU importer or its relevant customs representative. The non-EU operator is nevertheless central to the data chain: it provides installation and product information that the importer needs to calculate and support its declaration.
02
Why primary installation data matters
The definitive rules establish calculation, verification, benchmark, and default-value methods. Whether an importer can use actual emissions data depends on meeting those rules and maintaining the supporting evidence. A supplier should not assume that a generic corporate footprint or an estimate built for another framework will be sufficient.
Reliable installation data helps the importer understand the carbon exposure attached to a shipment and reduces avoidable uncertainty in commercial discussions. The effect varies by product, origin, process, free-allocation adjustment, and any eligible carbon price already paid; it should be calculated rather than expressed as a universal percentage.
03
What we prepare for you
We prepare installation-level and product-level emissions information for CBAM-covered goods, map product lines against relevant CN codes, document the applicable methodology, and organise a communication pack for the EU customer. We also establish a process the plant can repeat each reporting period.
We help teams identify the facts their EU counterparty needs to assess thresholds and obligations. Prakrti does not act as the authorised CBAM declarant, verifier, customs representative, or legal adviser, and does not file an importer's declaration.
What you receive
Clear outputs your team can use
- 01Product and CN-code scope review
- 02Installation boundary and process map
- 03Embedded-emissions calculation file
- 04Source-data and methodology record
- 05Supplier-to-importer communication pack
- 06Recurring CBAM data-collection workflow
How the engagement works
A practical, evidence-led process
- 01
Confirm scope
Review products, CN codes, installations, EU customer routes, and the roles of exporter, operator, and importer.
- 02
Map production
Define production processes, inputs, precursors, direct emissions, and relevant indirect emissions under the applicable rules.
- 03
Calculate and evidence
Prepare embedded-emissions calculations with source records, assumptions, and controls for the reporting period.
- 04
Communicate and repeat
Package data for the EU customer and establish responsibilities and cut-off dates for future periods.
Prepare for what is next
CBAM is now an operating requirement, and its scope may evolve
The definitive regime has applied since 1 January 2026. The current legal scope covers specified goods in six sectors. EU institutions are also reviewing possible downstream extensions; proposals are not the same as enacted scope, so exporters should monitor official changes while building reliable product data now.
Standards and frameworks
Work grounded in recognised guidance
- Regulation (EU) 2023/956, as amended
- EU CBAM definitive-regime implementing acts
- European Commission guidance for non-EU installation operators
Questions businesses ask
Frequently asked questions
When did CBAM come into force?
CBAM's definitive period began 1 January 2026 after a transitional reporting phase. Imports during 2026 are covered by the definitive regime; the first annual declaration and corresponding certificate surrender for those imports are due by 30 September 2027.
Who is legally responsible for CBAM compliance?
The EU importer, or the relevant indirect customs representative, carries the declaration and certificate obligations. A non-EU producer supplies the installation and embedded-emissions data needed to support that compliance.
Which products does CBAM cover?
CBAM covers six groups: cement, iron and steel, aluminium, fertilisers, hydrogen, and electricity, identified by specific CN tariff codes within each group.
Does CBAM include a mass-based threshold?
The amended CBAM regulation includes a single mass-based annual threshold for specified goods, while electricity and hydrogen are treated differently. The importer should confirm applicability against current EU rules, product CN codes, and annual import volumes.
What happens if actual installation data is unavailable?
The importer may need to apply the default-value rules or another method permitted by the legislation. The financial effect is product- and route-specific, so it should be assessed using the current legal values rather than a generic percentage uplift.
Does Prakrti submit CBAM declarations on our behalf?
The CBAM declaration is filed by the EU importer, not the exporter. Prakrti prepares the underlying installation-level emissions data and documentation that the exporter supplies to the importer for that declaration.
Next step
Get your CBAM data ready before your buyer asks
Tell us which CBAM product group you export and to which EU markets. We will map what verified data your buyers will need from you.
Start CBAM preparation