The EU CBAM uses a certificate-based mechanism where importers purchase and surrender certificates priced at EU ETS levels. The UK CBAM operates as an excise duty — more like a tax return — where importers self-assess and pay the CBAM liability directly. SustainGRC handles both compliance models in a single platform.

Under the EU Omnibus simplification, importers bringing in fewer than 50 tonnes (cumulative net mass) of CBAM goods per year are exempt — except for hydrogen and electricity. The UK uses a £50,000 value threshold instead. Our platform tracks your cumulative position against both thresholds automatically.

For EU CBAM, certificate sales begin 1 February 2027 for 2026 imports. You must hold certificates covering at least 50% of embedded emissions at each quarter end. Your first annual declaration and full surrender is due 30 September 2027. For UK CBAM, the first return covers all of 2027 and is due by 31 May 2028.

Yes, both regimes allow default values when actual verified data is unavailable. However, EU default values include upward adjustments (10% in 2026, 20% in 2027, 30% from 2028) — so relying on defaults becomes increasingly expensive. Our platform helps you prioritise supplier data collection where cost impact is highest.

Our CBAM module reads directly from your GHG Inventory and Carbon Accounting data. Installation-level emissions feed into embedded emissions calculations without re-entry. Supplier data flows through the Stakeholder Engagement module. Collect once, report many.