Field guide

Know exactly what you are doing, and where every number comes from.

A role-by-role walkthrough of EcoBorder: from a raw supplier bill to a submission-ready EU CBAM pack. Worked end to end on a real example, the EU steel case, so you can see the actual screens and the actual maths.

EcoBorder in one line

Every client moves along the same seven-stage arc. The workspace tracks where each one is, recomputes emissions as data arrives, and ends in a filed, immutable record. You rarely open a tool by hand: you follow the tracker.

cbam.ecosapienz.com/app/projects/…
Reference: EU steel worked example, India, 20261 product1 supplier
CBAM delivery workflow86%
✓
1. Scope confirmed
CBAM products, CN codes and EU buyers identified.
3 records
Done
✓
2. Exporter data
The exporter's own activity data: fuel, electricity, production.
1 record
Done
✓
3. Supplier data
Each precursor supplier's embedded emissions collected.
3 records
Done
✓
4. Emissions computed
Per-process embedded intensity calculated, and recomputed on every change.
Done
5. Verification
Verifier dossier prepared and the data verified.
To do
✓
6. Buyer communication
Official communication drafted, approved and sent.
5 records
Done
✓
7. Period filed
Reporting period closed, written to the immutable ledger.
1 record
Done
The real project page for the reference client. Green stages are done; the dashed stage is skipped or pending. Verification is optional in this example, so the client can still reach a filed state at 86%.

For a consultant or agency

Your goal: for each client, turn scattered mill and supplier data into a defensible embedded-emissions figure, a liability number you can stand behind, the official buyer communication, and a filed record, and know precisely how every figure was derived when the importer or a verifier asks.

1. The portfolio is your desk

You land on every client at once: the total liability you are managing, what verified data has saved versus punitive defaults, and who needs attention.

cbam.ecosapienz.com/app
Clients
8
Est. liability / yr
€829,355
Saved / year
€721,969
Supplier data
6 / 6
CompleteIndia, 2026
Reference: EU steel worked example
Est. liability / yr€153,759
100% primary data
The consultant portfolio. The Saved / year figure is your value story to the client: what collecting real data saved versus the punitive default. Each card shows its primary-vs-default coverage at a glance.

2. Confirm scope, then collect the data

Open a client and the tracker pins down what is in CBAM scope: for the reference client, one product line (Hot-rolled coil, CN 72081000, 10,000 t/yr) and one installation. Then two data streams feed it: the mill’s own activity data, and each precursor supplier’s embedded emissions.

  • Import instead of typing: a bill or register (AI Data Import), an EU communication template, or an accounting/CSV export (a Tally export works). Every extracted value is shown next to its source to confirm.
  • For each supplier, send a secure link. You can set it to expire and revoke it at any time; a revoked or expired link stops working.
  • The coverage meter shows how much of the client’s tonnage rests on primary data versus default. Push it up to cut the mark-up.

3. Read the number, and see how it was built

The emissions stage shows the live figure and recomputes automatically: SEE 1.74 tCO2e/t (1.54 direct, 0.20 indirect) and a liability of €153,759 / yr. Every calculator carries a Show working ledger, walked in full in the calculation section.

4. Communicate, verify, file, and answer back

  • The official installation communication is drafted for you in the EU template; you approve, then it is sent. Aria can draft, but a human clicks send.
  • Verification assembles a verifier-ready dossier before the accredited audit. It is optional to reach a filed state, which is why the reference client sits at 86%.
  • Filing writes the figures to an immutable ledger. Filed numbers cannot be edited; a correction is a new version. If the importer queries after filing, you answer in the thread and reopen the period to amend.
Why immutability matters to you
The filed record is your defensible position. Because it cannot be quietly edited, you and your client can always show a verifier or importer precisely what was filed, when, and on what data. Corrections leave a version trail rather than overwriting history.

For an exporter or producer

Your goal: prepare the embedded-emissions communication your EU buyer needs, and understand your carbon-border cost, without hiring anyone to do the arithmetic. Your path is a straight line down the same tracker, worded around your company instead of clients.

  • Add your product and installation (the reference example uses CN 72081000, 10,000 t/yr).
  • Import your mill data from a bill, register, or Tally export rather than typing it. Confirm each extracted value.
  • Read your liability, open Show working to see how it is built, and use the Cost Forecast to see how it grows to 2034 as free allocation phases out.
cbam.ecosapienz.com/tools/forecast
Why the cost climbs: free allocation phases out
2026
97.5%
2028
90%
2030
51.5%
2032
26.5%
2034
0%

Free allocation is the share of the benchmark still granted free. As it falls to zero by 2034, more of your 1.54 tCO2e/t becomes chargeable, so the same product costs several times more.

The forecast turns the phase-out schedule into your future bill, so you can plan abatement before the cost lands, not after.
Your one big lever
Defaults are deliberately punitive. On the reference product, real data brings the surrendered intensity down to 1.54 tCO2e/t and the benchmark relief covers most of it, leaving only 0.204 tCO2e/t chargeable. Collecting real data is the difference between a large default bill and a small evidenced one.

For an EU importer or declarant

Your goal: get complete, defensible embedded-emissions figures per CN good from your non-EU suppliers, in a form you can carry into the registry, and a channel to query anything that looks off.

cbam.ecosapienz.com/app/projects/…
What the exporter sends you, per good
Hot-rolled coil CN 72081000
SEE 1.74 (1.54 dir / 0.20 ind)
Installation: Meridian Steel Plant, India. Carbon price paid at origin: none. Reporting year 2026.
Official EU template (Excel)Registry XMLValidate against the EU XSD before lodging
What lands with you as the declarant: the per-good SEE with its direct/indirect split and provenance, in the official template plus a structurally-aligned registry XML.
Read before you lodge
EcoBorder produces estimates and a structurally-aligned pack, not a certified filing. The numbers must be validated with verified data and against the official EU registry XSD before they go into the registry. This is stated on the deliverable itself, not buried.

For a supplier

Your goal: give your customer the embedded emissions of the material you sold them, quickly, without an account and without seeing anyone else’s data.

cbam.ecosapienz.com/supplier/a1b2…
You were asked to provide data for
Iron ore / pellets, 2026 reporting period
Embedded emissions, direct (tCO2e/t)
e.g. 1.42
Embedded emissions, indirect (tCO2e/t)
e.g. 0.18
Submitor photograph a bill on your phone and let it prefill
The supplier’s entire view: one scoped form, no account, no sight of anything else in the client’s workspace.
  • The link opens only your form, scoped to the one material and period you were asked about. You never see the rest of the client’s workspace.
  • The link can expire and can be revoked by whoever sent it. If it has stopped working, ask for a fresh one rather than reusing an old message.

The calculation, step by step

This is the part a consultant must defend line by line. Below is the exact ledger for the reference client, the same numbers the workspace shows and the same you get from Show working in the Tax Calculator. Every value comes from the engine.

The inputs
  • Product: Hot-rolled coil, CN 72081000
  • Volume to EU: 10,000 t/yr
  • Embedded intensity (SEE): 1.74 tCO2e/t = 1.54 direct + 0.20 indirect
  • Reporting year: 2026. Origin carbon price: €0
The regulated constants
  • Benchmark (BMg): 1.37 tCO2e/t
  • Free-allocation factor CBAM_y (2026): 97.5%
  • Cross-sectoral factor CSCF: 1 (approx.)
  • Certificate price: €75.28 / tCO2
  • Annex II: for steel, only direct is surrendered
StepHow it is computedResult
1. Declared embedded emissions1.54 tCO2e/t x 10,000 t15,400 tCO2e
Surrendered (relevant) basis: direct only for steel. Indirect (0.20) is excluded, because Annex II counts indirect emissions only for cement and fertilisers.
2. Free-allocation deduction (Art. 31)CBAM_y 97.5% x CSCF 1 x BMg 1.37- 1.336 tCO2e/t
3. Chargeable intensitymax(1.54 - 1.336, 0)0.204 tCO2e/t
Chargeable emissions0.204 tCO2e/t x 10,000 t2,042 tCO2e
4. Gross certificate cost2,042 tCO2e x €75.28€153,759
5. Origin carbon-price credit (Art. 9)15,400 tCO2e x €0 (none paid)- €0
Net liabilitymax(gross - credit, 0)€153,759

The single idea to carry away: CBAM does not charge your whole footprint. It charges only the amount by which your surrendered intensity exceeds the EU benchmark, and even that is scaled by the phase-in. On the reference product, 1.54 less 1.336 of relief leaves just 0.204 tCO2e/t chargeable. That is why real data matters: it lowers the surrendered intensity, and the relief does the rest.

Where each constant comes from
BMg is the route-aware product benchmark from IR (EU) 2025/2620. CBAM_y is 1 minus the year’s phase-in factor (2.5% in 2026, so 97.5% free allocation remains). CSCF is set annually and approximated as 1. The country default values that the Default rung uses are IR (EU) 2025/2621, as corrected by 2026/1740. All of it is cited on the methodology page.

Tool reference

What each tool is for, and where it sits in the flow above.

CN Code Checker

Open

Find whether a product is CBAM covered, its category, and its official country-specific 2026 default values (with the mark-up) plus a cost estimate. Start here to confirm scope.

Emissions Calculator

Open

Turn production and activity data (fuels, electricity, precursors, processes) into Specific Embedded Emissions (SEE), direct and indirect, in tCO2e per tonne. Hover any term for a definition.

CBAM Tax Calculator

Open

Estimate certificate liability across product lines. Open Show working on any line to see the exact ledger, and Sign in to save it to a project. See the calculation section below.

Readiness Check

Open

A five question scored assessment of how prepared you are, with a prioritised action list shown in full. No email required.

Communication Builder

Open

Assemble the official EU installation SEE communication for your EU buyer and export the Excel workbook that mirrors the official template.

Workspace

Open

Sign in to save projects, collect multi-supplier data through private links, track the delivery workflow per client, and keep an audit trail.

Glossary

SEE
Specific Embedded Emissions: the tCO2e in one tonne of the good, split into direct and indirect. The number CBAM is charged on.
Direct vs indirect
Direct = emissions from your own processes and fuel. Indirect = emissions from the electricity you bought. For steel, only direct is surrendered (Annex II).
Precursor
A CBAM material you bought in and consumed (iron ore, scrap, alumina, clinker, ammonia). Its embedded emissions cascade into your good.
Precursor cascade
How a precursor's emissions flow into your product: its intensity times how much of it goes into each tonne of your good, added to your own.
Embedded emissions
The total carbon in a product: your own process emissions plus the emissions of every precursor you bought to make it.
Benchmark (BMg)
The EU reference intensity for a good and route. Free allocation is measured against it; you are charged only for exceeding it.
Free allocation / CBAM_y
The share of the benchmark still granted free, phasing out from 2026 (97.5%) to 2034 (0%). What is not free becomes chargeable.
CBAM factor
The share of emissions actually charged in a year, the inverse of free allocation: 2.5% in 2026, rising to 100% by 2034.
CSCF
Cross-sectoral correction factor, set annually by the EU; approximated as 1 in the estimates.
Country default value
The official fallback intensity when you have no verified data. Deliberately marked up, so real data almost always beats it.
CN code
The 8-digit customs code that identifies your product. It decides CBAM coverage and which official default values apply.
Production route
How the good is made, for example EAF versus BF-BOF steel, or primary versus recycled aluminium. It sets which benchmark applies.
Carbon price at origin
A carbon price you already paid in your own country. It is credited against your CBAM charge, up to the EU certificate price.
Coverage
How much of a client's tonnage rests on primary (declared or measured) data versus default values. Higher is cheaper and more defensible.
Verification
Independent third-party checking of your emissions data. Required for figures to count as verified actual data in a real filing.
Material balance
A check that the tonnes in and out of each production step add up, with no missing tonnes and no double counting.
Immutable ledger
The filed record of record. It cannot be edited; a correction is a new version, leaving a full trail.
EcoBorder produces estimates for planning and education, not legal or financial advice. The authorised CBAM declarant remains legally responsible for official declarations, and figures must be validated with verified data and against the official EU registry XSD before lodging. Data sources are official and dated: route-aware benchmarks from Implementing Regulation (EU) 2025/2620, country-specific defaults from IR (EU) 2025/2621 (as corrected by 2026/1740), the certificate price from the European Commission, and CN codes from the official CBAM template. Figures shown are the EU steel worked example, illustrative of the method.