Quarterly CBAM reports without the spreadsheet panic.
Free, no signup required for assessment.
Are you in scope?
Not sure? The 5-minute assessment gives you a definitive answer.
Take the assessment- 01EU importers of cement, iron and steel, aluminium, fertilisers, electricity, or hydrogen.
- 02Importers of downstream manufactured products containing significant amounts of those materials (screws, bolts, tubes, structures, certain chemicals).
- 03Importers with total annual net imports below 50 tonnes of CBAM goods are fully exempt from all CBAM obligations including reporting, authorisation, and certificate purchases. Hydrogen and electricity are excluded from this threshold.
- 04Non-EU producers selling into the EU. Your importer customers will increasingly require verified emissions data from you, on tight quarterly cycles.
- 05Indirect importers. Even if customs is handled by a broker, the declarant's CBAM obligations remain with the importer of record.
What's required
Plain language, not legal jargon. Citations link to the source regulation.
Quarterly transitional reports
File CBAM reports each quarter covering imported quantities, embedded direct and indirect emissions, and any carbon price already paid in the country of origin. Reports are due 30 days after each quarter end.
Regulation (EU) 2023/956 →CBAM declarant authorisation (from 2026)
From the definitive regime, only authorised CBAM declarants may import CBAM goods. Application is to your national competent authority, and review processes take several months, so start early.
Verified emissions data
From 2026, default emission values are largely unavailable. Actual supplier data, verified by accredited verifiers, becomes the required basis for declarations. Supplier engagement starts now.
Surrender of CBAM certificates
From 2026, importers buy CBAM certificates at the EU ETS-equivalent price and surrender them corresponding to the embedded emissions of imports. Certificates can be traded but not banked indefinitely.
Annual CBAM declaration (from 2028)
From 2028, importers file an annual CBAM declaration covering the previous calendar year, the first covering 2027 imports: quantities, embedded emissions, certificates surrendered, and carbon price paid abroad. The annual cadence is 30 September each year for prior-year imports. Replaces the quarterly transitional reports.
Recordkeeping
Maintain detailed records of imports, suppliers, emissions data sources, verification reports, and certificate transactions. Retained for inspection by national authorities.
Deadlines
- 1 October 2023Transitional period begins. Quarterly reporting starts.
- Throughout 2024–2025Quarterly reports due 30 days after each quarter end
- 1 January 2026Definitive regime begins. Only authorised declarants may import CBAM goods; certificate surrender starts.
- Autumn 2026Skatteetaten authorisation process for CBAM declarants in Norway expected to open
- 1 January 2027CBAM enters into force in Norway via EEA incorporation
- 2028First annual CBAM declaration in Norway, covering 2027 imports. Subsequent annual declarations follow each year, due 30 September
Consequences
€10–50 per tonne of unreported CO₂e, plus member state penalties for incorrect data
Beyond fines, non-compliance can block enterprise sales contracts, expose directors personally, and trigger reportable incidents under adjacent regulations.
How Skarpix helps
HS code mapping
Map your customs codes to CBAM categories automatically. No spreadsheet juggling between trade and sustainability data.
Supplier data collection
Templates and workflows for collecting verified emissions data from non-EU suppliers ahead of the definitive regime.
Quarterly report generator
Build CBAM transitional reports in the exact required schema, ready to upload to the CBAM Transitional Registry.
Authorised declarant tracker
Manage your application and renewal with the national competent authority, including documentation and contact log.
Certificate planning
Forecast certificate purchase requirements as the definitive regime ramps up. Model exposure across your import portfolio.
Ready to see where you stand on CBAM?
Frequently asked
What are the key dates, and is there a small-importer exemption?+
The dates that matter for Norwegian importers preparing for the definitive regime: autumn 2026, when Skatteetaten's authorisation process for CBAM declarants is expected to open; 1 January 2027, when CBAM enters into force in Norway via EEA incorporation; and 2028, when the first annual CBAM declaration is filed, covering 2027 imports. Subsequent annual declarations follow each year, with a 30 September deadline that replaced the previous 31 May deadline under the CBAM Omnibus simplification. The €150-per-consignment exemption from the transitional regime has been replaced by a 50-tonne annual exemption: importers with total annual net imports below 50 tonnes of CBAM goods are fully exempt from all CBAM obligations including reporting, authorisation, and certificate purchases. Hydrogen and electricity are excluded from this threshold.
Can we keep using default emission values?+
Default values were broadly available during the transitional period (with caveats from Q3 2024 onwards). From the definitive regime in 2026, their use is sharply restricted. Actual verified data becomes the norm and defaults attract a 'safety' multiplier when permitted at all.
What happens if we miss a quarterly report?+
Member state authorities issue penalties per tonne of unreported emissions. Penalties increase if non-compliance continues. Authorisation as a CBAM declarant from 2026 is also at risk if your transitional-period compliance history is poor.
How does CBAM interact with EU ETS?+
CBAM mirrors the EU ETS carbon price for imports of relevant goods. As EU ETS free allocations to domestic producers phase out between 2026 and 2034, CBAM obligations on importers phase in correspondingly, so the carbon cost levels between domestic and imported goods.
We're a non-EU producer selling to EU customers. Does CBAM affect us?+
Indirectly but unavoidably. Your EU customers will need verified emissions data from you for their CBAM filings, and your competitiveness against EU producers will be affected by the certificate cost on your goods. Many producers are starting to publish verified embedded-emissions data as a sales tool.
Which Norwegian authority is responsible for CBAM?+
The Norwegian authority split is three-way. Miljødirektoratet (Norwegian Environment Agency) is the coordinating authority, holding overall responsibility for the CBAM regulation, handling annual CBAM declarations, and acting as the primary anchor for substantive questions about scope and reporting. Skatteetaten (Norwegian Tax Administration) authorises CBAM declarants and handles penalty collection; authorisation applications are submitted via the European Commission's CBAM portal and processed by Skatteetaten. Tolletaten (Norwegian Customs Service) handles border control: verifying that importers are authorised CBAM declarants and feeding the relevant customs data into the CBAM register. Constitutional responsibility for CBAM has been transferred from the Ministry of Finance to the Ministry of Climate and Environment.