CBAM evidence checklist for supplier records
A practical checklist for organising the supplier, installation, production-process, reporting-period, monitoring-plan, emissions-report, source-record, and verification references behind a CBAM evidence set. It separates supplier-reported inputs, official defaults, actual emissions, and accredited verification so open gaps stay visible. This is preparation, not verification, a completeness decision, or an adviser conclusion. Tick state is in-memory only and resets when the page reloads; the separate interest form below has its own submission flow.
Last updated: 2026-08-10Sources: Regulation (EU) 2023/956 (consolidated text)Commission Implementing Regulation (EU) 2025/2547 — emissions calculationCommission Implementing Regulation (EU) 2025/2546 — verificationCommission Delegated Regulation (EU) 2025/2551 — verifier accreditationEuropean Commission — Verification of CBAM emissions
0 of 28 evidence areas reviewed. Ticks are a working aid only — they are not saved and do not mean your data is complete, verified, or ready to file.
1. Goods and CN scope confirmed
Start from what is actually in scope: which of your imported goods are CBAM goods, by CN code.
See: CN goods checker (shows the source)
See: Guide: CBAM precursors and data consistency (shows the source)
2. Suppliers identified for each in-scope good
For every in-scope good, know who produced it — the supplier and, where relevant, the installation.
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
See: Guide: CBAM exporter–importer data flow (shows the source)
See: Guide: CBAM supplier data and evidence (shows the source)
3. Emissions basis and verification status recorded
Keep supplier-reported input, an official default value, calculated actual emissions, and accredited verification as separate states.
4. Supporting evidence referenced for each figure
Every emissions figure is only as strong as the evidence behind it — keep a reference to that evidence, not a verdict on it.
5. Assumptions documented
Where actual data is thin, an assumption is normal — leaving it undocumented is the risk.
See: Guide: CBAM supplier data and evidence (shows the source)
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
See: Guide: CBAM reporting in practice (shows the source)
6. Boundaries and precursors reviewed for consistency
The same precursor, boundary, or assumption should line up wherever it appears in the set.
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
See: Guide: CBAM precursors and data consistency (shows the source)
See: Guide: CBAM precursors and data consistency (shows the source)
7. Unresolved gaps listed
The point of the checklist is to make gaps visible — not to declare them closed.
See: Guide: CBAM reporting in practice (shows the source)
See: Guide: CBAM reporting in practice (shows the source)
See: Guide: CBAM reporting in practice (shows the source)
8. Questions for adviser / NCA captured
Capture what needs checking with a qualified adviser or your National Competent Authority before you rely on it.
This checklist helps structure reporting evidence and open questions. It is informational only and is not a determination that your data is complete, verified, audit-ready, legally sufficient, or ready for CBAM filing. You remain responsible for checking your evidence, assumptions, and obligations with qualified advisers and your National Competent Authority.
Questions about precursor evidence
What precursor evidence should be referenced?
Keep the precursor description, quantity and unit, source installation and production process, reporting period, emissions-data basis, and the supporting calculation or source-record reference together.
Does precursor quantity mean only material in the finished goods?
No. The adopted calculation rules describe total mass required and include material that may be spilt, cut off, combusted, chemically modified, or leave as by-products, scrap, residues, waste, or emissions.
How should several precursor sources be recorded?
Keep each source installation and production process identifiable, with its own quantity, reporting period, emissions basis, and supporting reference. The adopted rules contain aggregation provisions for defined cases, so this preparation record does not decide the final calculation treatment.
What happens when upstream precursor data changes?
Record the revised source and date, then identify every downstream goods line that relies on that precursor data so the affected records can be reviewed consistently.
Does ticking every item mean the reporting set is accepted or verified?
No. Tick state is an in-browser preparation aid. It does not decide whether evidence is sufficient, whether a calculation method applies, or whether an accredited verification requirement has been met.