CBAM currently covers selected goods in six sectors. The documentary evidence pattern is not the same in each sector.
Regulatory content last reviewed14 September 2026
Iron and steel files often depend on the production route, the installation actually making the goods, precursor steel inputs, allocation across products and the monitoring-plan version behind the calculation. A plausible emissions value is not enough if the source records cannot show how the quantity and route were established.
Aluminium evidence frequently turns on installation attribution, electricity and energy data, the distinction between primary and secondary routes, material inputs and allocation. Where actual values are used, the documentary chain needs to show which production route and source records sit behind the reported value.
Cement files can contain an important clinker-to-cement dependency. The review therefore needs to keep clinker production, clinker transfers or purchases, cement production, periods and installation identities connected rather than treating the final cement figure in isolation.
Fertiliser evidence can involve several production pathways and precursor relationships, including hydrogen or ammonia where relevant. Period alignment, production quantities, process data and precursor values must remain connected to the installation and product reported.
Hydrogen files are highly dependent on production pathway, feedstock and energy inputs, installation boundaries and the monitoring records used for the calculation. Generic low-carbon claims do not replace the CBAM evidence required for the specific production route.
Electricity has a distinct CBAM logic. Evidence may need to establish the imported quantity, generation source and technical criteria relevant to any use of actual emissions rather than default methodology, with consistent periods and source data.
A document can be authentic and still fail to support the claim attached to it. Documentary review therefore tests relationships: product to supplier, supplier to producer, producer to installation, reported value to source record, and current file to the versions that preceded it.
WEETRA examines the documents in scope, the facts asserted by those documents, the relationships between actors and regulated objects, the consistency of quantities and periods, competing versions, contradictions, remediation and what the available records cannot establish.
Official regulatory sources are used to describe the current legal position. WEETRA commentary explains documentary implications and is not legal advice.
