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The European Commission’s CBAM overview defines the Carbon Border Adjustment Mechanism as the EU’s system for addressing the carbon emissions embedded in certain imported goods. It applies initially to imports of cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen.
CBAM information rarely arrives in one clean file. A single import transaction may involve a commercial invoice, packing list, bill of lading, customs declaration, supplier emissions statement, product specification, and email correspondence.
A reliable workflow has six stages.