How can EU importers ensure that they receive the information they need from their non-EU exporters to be able to use the new system correctly?
Non-EU producers should provide the information on embedded emissions for goods subject to CBAM to the EU-registered importers of their goods. In cases where this information is not available, EU importers will be able to use default values to determine the embedded emissions which must be reported in the CBAM declaration and the number of certificates they need to surrender. However, it will likely be more favourable for importers to provide the calculation of embedded emissions.
Source: EC’s Questions and Answers on CBAM