Building your quarterly CBAM report

Quarterly Reporting Flow

During the transitional period of CBAM (from October 1, 2023, to December 31, 2025), you, as a declarant, are required to report quarterly. The quarterly reporting obligation aims to gather information on embedded emissions in goods imported into the EU. While no CBAM certificates (carbon prices) need to be purchased during this period, the quarterly reports are mandatory for declarants.

An important distinction is that, while you as a declarants are subject to quarterly reporting, your non-EU suppliers (operators), must provide data for annual reports.

Key Elements of the Quarterly Reporting Flow:

Data Collection and Preparation

  • You must collect data on the embedded emissions in the imported goods and the carbon price already paid in the country of origin
  • This includes information on the quantity of goods imported, the specific processes involved, and the greenhouse gas (GHG) emissions embedded in these goods.

Reporting Timeline

  • You are required to submit reports by the end of the month following each quarter, according to the below dates:
Reporting periodSubmission due byModification possible until
2023: October - December2024: January 312024: July 31
2024: January - March2024: April 302024: July 31
2024: April - June2024: July 312024: August 30
2024: July - September2024: October 312024: November 30
2024: October - December2025: January 312025: February 28
2025: January - March2025: April 302025: May 31
2025: April - June2025: July 312025: August 31
2025: July - September2025: October 312025: November 30
2025: October - December2026: January 312026: February 28

Step by step: Creating your XML file in the CBAMBOO platform

  1. Upload your imports data
    1. This section sets the basis to what data your CBAM report will contain
    2. This is where you upload your customs data, for the previous quarter, on to the platform through a file upload functionality
    3. You can choose to upload one of two files. The first one is the template that is linked in the form. The second one, includes any other type of file. If you decide the upload the template, your data gets automatically processed and loaded into the platform. If you upload a different type of file, we will manually process this in the backend, which means it will take longer before you can work with that data.
  2. Map your suppliers
    1. After you have uploaded your imports data, the next step is to map the suppliers that supplied your imported goods
    2. All suppliers can be found under My Suppliers —> Map Suppliers on the left hand side
    3. From there you can search for your suppliers and map those that are on the platform already, and map a supplier that is not yet on the platform by inviting them to the platform
  3. CBAM Reports
    1. Here you can view, manage and generate CBAM reports based on the data that has been uploaded on to the system
  4. Submission of Report
    1. Reports should be submitted electronically through the designated CBAM Registry that will centralise the information for the EU