CBAM

Prove Actual Carbon, Win on Landed Cost

The EU border prices the carbon in industrial goods such as steel, aluminium, cement, fertilisers and hydrogen; the UK introduces a separate regime from 01-01-2027. Without verified actuals, conservative Commission defaults apply. Cappi establishes whether your actual emissions outperform the default and evidences them at the installation and through the relevant precursor chain, beneath independent accredited verification: every figure reproducible, preparation and attestation in separate hands.

the production chain, evidenceddefault against evidenced actual
WHERE THE MARKET STILL CALCULATES ON DEFAULTS CAPPI: EVIDENCED ACTUALS AT EVERY STAGE RECOVERED · EVIDENCED DEFAULT ACTUAL Actuals at Every Stage POSITION KNOWN AT EVERY LINK MARKET CAPPI RAW MATERIALS PRECURSOR, EVIDENCED INSTALLATION, EVIDENCED FINISHED GOODS BORDER, DECLARED SUPPLIERS AND SITES COORDINATED INTO ONE GOVERNED RECORD · DEFENDABLE AT EVERY LINK
what changed at the border

The Border Now Prices the Carbon in Your Goods

Without verified actuals, CBAM applies Commission default values, set conservatively and carrying a mark-up. Cappi calculates actual embedded emissions from installation and precursor evidence, establishes whether they outperform the default and, where they do, builds the evidence to rely on them ahead of competitors still declaring on defaults.

who it serves

Both Sides of the Border, One Record

CBAM is settled by two parties who cannot move the figure alone. The producer holds the data that determines it; the importer carries the certificate bill that results from it, and the buyer, the customs authority and the verifier each test the same submission. Cappi reaches the installation and its precursor suppliers, resolves one figure, and delivers it to every party in the transaction. Where actuals outperform the default, the exporter's price position and the importer's certificate position improve from the same body of work.

origin side  border  market sidethe same figure settles both
EU AND UK BORDER origin side: where the carbon is made market side: where it is priced Producers and Exporters actuals against the default steel aluminium cement Precursor Suppliers embedded carbon, evidenced upstream inputs, not estimates Importers and Declarants certificate exposure, evidenced EU now UK from 2027 Buyers, Customs and Verifiers a submission that reconciles sourcing declaration
the position

Where Actuals Outperform the Default, the Difference Is Margin

Default values are set conservatively, so a better-performing exporter gains nothing by staying silent. Where an installation outperforms its default, paying on the default is not a cost of trading. It is a cost of not measuring, and it is recoverable. Where it does not, Cappi states so before anyone relies on the figure.

where actuals outperform the defaultillustrative
EACH SQUARE = 1,000 tCO2e EMBEDDED THE SAME ANNUAL VOLUME, SETTLED TWO WAYSVALUE RETAINED 80,000 tCO2e OFF THE DECLARED FIGURE CAPPI EVIDENCEON DEFAULT VALUES90,000 tCO2eON EVIDENCED ACTUALS10,000 tCO2e89% lower embedded emissions80,000 tCO2e taken off the declared figurethe certificate saving then depends on the free-allocation benchmark for each routeILLUSTRATIVE 10,000 t CASE

Illustrative case in which evidenced actual intensities, including precursors, sit below published default values. Actuals can sit above or below the default, and certificates due are embedded emissions less the free-allocation adjustment for the year; your own position depends on your sites, routes and CN codes.

where the position is decided

Resolve the Precursor Chain, and the Position Holds

The methodology is prescribed but not mechanical: production route, product composition, precursor origins, reporting periods and the free-allocation adjustment all move the result. What distinguishes providers is the ability to resolve method, evidence and precursor chain into one reproducible CBAM position.

the depth ladderwhat each reach is worth
HOW FAR UP THE CHAIN EACH APPROACH REACHES AND WHAT EACH ONE IS WORTHDEPTHWHERE MOST STOPWHERE CAPPI GOESYour ERP's CBAM Modulesubmits the figure already in your systemWHAT YOU GAINfiling time saved, in your own systemEFFECT ON THE BILLthe default standsThe Supplier Requestissues the request, logs the responseWHAT YOU GAINevidence the request was madeEFFECT ON THE BILLthe default stands until data arrivesThe External Estimateinterprets the rules without site dataWHAT YOU GAINa planning numberEFFECT ON THE BILLnot usable in a declarationThe Installationactual activity data, per site and per periodWHAT YOU GAINthe installation's own figureEFFECT ON THE BILLactuals can replace the defaultThe Precursor Producerthrough the relevant precursor chainWHAT YOU GAINthe full chain on actual dataEFFECT ON THE BILLthe complete actual position90,000 tCO2e becomes 10,00089% lowerILLUSTRATIVE THE SAME 10,000 t CASE AS ABOVE
what cappi delivers

Every Figure Traces to Its Source Record

Carbon accounting platforms are built to estimate at scale. That is the right design for a corporate inventory and the wrong one for a border, where a customs authority and an accredited verifier both have to arrive at your figure from your inputs. Cappi does not estimate where source data can establish the answer. It applies the prescribed CBAM methodology to installation, production and precursor evidence and preserves the derivation behind every figure, so each line of your declaration can be walked back to its source.

method · deliverableevery figure traceable to its source record
01 REACH The Installation and Its Precursors 02 RESOLVE One Basis, Applied Consistently 03 PROVE Rebuilt Line by Line Product Carbon Profile EVERY FIGURE ON THE PRESCRIBED METHOD, TRACED TO ITS SOURCE EVIDENCE A Known Position default and actual,side by side A Stronger Price Position where actuals come inbelow the default Built for Verification every figure traces back toits source evidence Reused, Not Rebuilt the same rows answer thenext buyer and the next regime
your track

Two Sides of One Invoice

The work is identical. What differs is who it serves and where the value lands.

Exporting into the EU

Know Whether Your Actuals Outperform the Default

RESPOND Buyer data requests answered in the format each buyer requires.
PROVE Actual embedded emissions per CN code, site and period, with the evidence behind them. This is where the price position is established.
LEAD All routes and buyers, refreshed annually, with carbon intensity actively managed down rather than discovered each year.

Carbon cost extends beyond CBAM. Carbon pricing is developing in several production markets, including the Middle East, India, Vietnam and Malaysia, so the same installation and precursor data increasingly serves a domestic obligation as well as a border one. Collected once, it delivers value twice.

Importing into the EU

Know Your Certificate Exposure and Reduce It

COMPLY Exposure across every supplier, CN code and period, with a forward view that updates as your sourcing changes.
PROVE Cappi engages your suppliers, collects actual embedded emissions and coordinates independent verification.
LEAD Supplier carbon performance as a live input to procurement, in the same conversation as price.
the trajectory

The Same Evidence Grows in Value Each Year

Under current legislation, the share of embedded emissions charged at the border increases in defined annual steps. As free allocation is phased out, a larger share of embedded emissions becomes financially exposed under CBAM.

the widening advantageindicative  verify current parameters
Where actuals outperform the default, the advantage widensshare of embedded emissions priced at the borderwhat evidenced data is worth202620272028202920302031203220332034UK CBAM from 2027indicative free allocation withdrawal shown as relative steps, not published percentages
what you own

Your Evidence Is an Asset You Own Outright

Evidence built for one declaration serves every declaration that follows. It remains your property, held securely and portable at any time.

Ownership and Security

EU data residency on AWS, tenant isolation, a full audit trail on every row, and an explicit clause on data rights in every engagement. Your data and your suppliers' data are never pooled without your agreement.

Portable by Design

Every evidence pack exports in open formats at any time, with its derivation intact. Your evidence moves to any buyer, verifier or system without dependence on Cappi.

→the five directions, one record behind them
start here

See Where Your Actuals Stand Against the Default

The Exposure Snapshot returns your own position: what your consignments cost on default values against actual embedded emissions, across your CN codes and routes, and whether evidenced actuals would improve it. It is free of charge, carries no obligation and remains yours whether or not anything follows.

Thirty minutes. Confidential from the outset.