CBAM & CCTS Readiness
Know if your client is in scope for the EU Carbon Border Adjustment Mechanism or India's Carbon Credit Trading Scheme, and what to prepare, cited to official sources.
Two regulatory regimes to watch
EU CBAM
The EU's Carbon Border Adjustment Mechanism puts a carbon price on imports of covered goods from countries without equivalent carbon pricing. From 1 January 2026, it's in its definitive phase. EU importers must purchase CBAM certificates based on the embedded emissions in what they import.
Saaksh checks
Does the client's sector map to a covered CN code? Do they export to the EU?
Covered sectors
India CCTS
India's Carbon Credit Trading Scheme establishes a domestic carbon market. GEI (Greenhouse Gas Emission Intensity) reduction targets are set for the 9 most energy-intensive sectors. Companies in these sectors that outperform their targets earn tradeable carbon credits.
Saaksh checks
Does the client's sector appear in the 9 GEI-notified sectors?
Obligated sectors
Readiness checklists
CBAM checklist
- Confirm CN codes for exported products against CBAM Regulation Annex I
- Calculate embedded emissions per tonne of covered product (Scope 1 + Scope 2, allocated to the product)
- Prepare a data package: fuel consumption, electricity, emission factors with version citations, allocation methodology
- Coordinate with EU importers, they must declare your embedded emissions to customs
CCTS checklist
- Confirm GEI target assignment from Bureau of Energy Efficiency (BEE)
- Establish baseline energy consumption per unit of output for the target period
- Set up metering for all covered energy inputs (electricity, fuel, steam)
- Document methodology per BEE GEI target guidance documents
Not a liability calculator
Saaksh's CBAM and CCTS module is a readiness check, not a liability calculation. We flag scope and tell you what to prepare. The actual embedded-emissions calculation (for CBAM) or credit position (for CCTS) requires site-level data per process step and typically a specialist. We tell you if you need to worry, and what to do first.
EU CBAM Regulation 2023/956 · EU Commission implementing acts (Dec 2023) · MoEFCC CCTS Notification 2023 · BEE GEI Target Order 2023
Try it on your client
The CBAM and CCTS readiness check is inside the free BRSR report, in the "Beyond BRSR" tab.
Start a free report