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 statements do not replace the CBAM documents 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 genuine and still fail to prove the point it is being used for. The review therefore tests the links between product and supplier, supplier and producer, producer and installation, reported value and source record, and the current file and earlier versions.
Weetra examines the documents in scope, the information they contain, the links between the relevant actors and goods, the consistency of quantities and periods, competing versions, inconsistencies, corrections and the points the available records still cannot establish.
The legal information on this page is drawn from official regulatory sources. Weetra explains what those rules mean for the documents and records a business may need; this is not legal advice.
