CBAM in the ERP: from goods receipt to certificate

CRQM includes a dedicated module for the EU Carbon Border Adjustment Mechanism. Product scope, origin, customs declarations, quantity threshold, emission values and certificates are managed where the data is created: in purchasing, at goods receipt and in the warehouse.

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What CBAM means for importers and how CRQM handles it

The EU Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956 as amended by 2025/2083) applies a CO₂ border adjustment to imports of emission-intensive goods from third countries, including iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. For importers this raises four questions: Is an import affected? How much mass was imported? How much CO₂ is embedded in the goods? How many certificates must be held and surrendered?

CRQM answers these questions from your ongoing business data. CBAM liability is determined by the CN code on the item, the origin is confirmed on every goods receipt line, and customs import declarations are read in and matched to goods receipts. A quantity counter per declarant and calendar year monitors the 50-tonne threshold, emission values are managed with verification evidence, and certificates are recorded in a continuous journal.

Every value carries its source, and every missing entry is a visible gap. In case of doubt the system calculates to the importer's disadvantage, never too low. Screen, reports, CSV and PDF all show the same server-side assessment.

How CBAM works in CRQM

Six steps, all within the ongoing purchasing and goods receipt process.

1

Product scope via CN code

The CN code per item version and site, with full change history, determines CBAM liability; the Annex I goods list is stored as reference data with validity periods.
2

Confirm origin at goods receipt

Every goods receipt line requires a confirmed origin and, for CBAM-liable EU imports, the net mass, on desktop and tablet alike.
3

Import customs declarations

Electronic import declarations (ZC429 format in Poland) are read from a drop folder or uploaded in the browser with a preview and matched to goods receipts by manual confirmation.
4

Monitor the 50-tonne threshold

The quantity counter per declarant (EORI) and calendar year shows the status as a banner in the header and escalates by e-mail when the status deteriorates.
5

Emission values with verification evidence

Emission values are managed per product in three quality classes; verified values require the verifier, report number and validity, and an expired report falls back to the EU default value.
6

Certificates and data sheet

Purchase, surrender and return of certificates run as a continuous journal; for EU customers CRQM produces a CBAM data sheet per item or delivery as PDF and CSV.

Functions of the CBAM module

Origin cascade with source tracking

Origin is resolved via customs declaration, manual entry, item × supplier × site assignment and item master. Every entry shows its source; nothing is ever guessed.

Origin carried through to stock

Every stock receipt line knows its country of origin. When issuing from mixed stock, the shares per origin are reported, not rounded.

Data quality report and work lists

Missing CN codes, origins and emission values are listed with a blocker list and CSV export. The retro-entry work list shows per goods receipt what is still missing.

Traceable calculation

Mass × emission value less free allocation and CO₂ price already paid, capped at zero per line. Benchmarks, allocation shares and certificate prices are maintainable reference data with validity periods.

Annual report with locked values

Analysis by goods category, CN code, line and declaration (MRN) with drill-down through every calculation step. Calculated values can be locked as a snapshot.

Audit-proof filing and permissions

Declaration files, supporting documents and verification reports are stored on the respective record; the original file is protected as evidence and cannot be deleted. Dedicated module permission in two levels (read / edit).

Frequently asked questions about CBAM

Does CRQM support CBAM?

Yes. CRQM includes a dedicated module for the EU Carbon Border Adjustment Mechanism: product scope via CN codes, origin confirmation at goods receipt, import of customs declarations, monitoring of the 50-tonne threshold, emission values with verification evidence and a CBAM data sheet for your EU customers. It is operated through its own entry screen with ten work areas.

How does CRQM determine whether an import falls under CBAM?

Via the CN code on the item and the country of origin of the consignment. The Annex I goods list is stored as reference data with validity periods and the exceptions within the steel chapters. A line without a CN code is treated as "unclear" and appears in the data quality report; it is never silently treated as "not affected". An import is exempt only by country of origin (EU/EEA plus Switzerland, Norway, Iceland, Liechtenstein) or by the quantity threshold.

How are customs declarations imported into CRQM?

Structured electronic import declarations, in Poland in ZC429 format, are read automatically from a drop folder or uploaded in the browser with a preview. Duplicate protection via the MRN prevents double entry, and the importing site is resolved from the EORI number. Matching to the goods receipt is a proposal that is confirmed manually. Imports without an electronic declaration can be entered by hand with a source note.

Which emission values does CRQM use for the calculation?

CRQM distinguishes three quality classes: EU default value, actual value verified by an accredited verifier, and unverified manufacturer data. Only the first two enter the calculation; an unverified figure falls back to the default value and the difference is shown as "potential upon verification". The verification report is stored as a file on the emission value, and an expired report automatically reverts to the default value.

CBAM in purchasing instead of spreadsheets

See in a demo how CRQM manages origin, customs declarations, quantity threshold and emission values from your ongoing goods receipts. We will walk you through the module using your own examples.

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