A CBAM file connects imported goods to the documentary sources supporting quantity, origin, supplier, producer, installation, emissions and other relevant claims.
Depending on the file, WEETRA can examine imported goods, CN classification context, origin, quantities, customs and commercial correspondence, supplier identity, producer identity, installation, actual or default emissions, reporting periods, supplier evidence, verification relationships, carbon-price evidence where relevant, precursor dependencies and documentary versions.
Customs records: 1,024.8 tonnes.
Supplier production allocation: 1,038.2 tonnes.
The gap is recorded and investigated instead of being silently normalised.
Do customs, commercial and supplier records describe the same population and period?
Does the evidence establish which production installation the relied-upon emissions information actually relates to?
Can the emissions value, calculation basis and supporting records be traced and reproduced to the extent the supplied data allow?
The Evidence Check can identify issues for the importer or supplier to correct. If deeper review is justified, the file can move to Level I, II or III according to complexity rather than a mandatory commercial sequence.
The Evidence Check produces a shareable PDF that records the reviewed scope, the evidence population, identified documentary relationships, findings and the actions that require attention.
Organisation role, reporting period, documents analysed and the main relationships identified.
Evidence gaps, potential contradictions, source limitations, relationship gaps, period or quantity issues and human-review triggers.
A clear action for each material finding and a proportionate next step: client remediation, Level I, Level II or expert review where justified.
