CBAM Aluminium Profiles 2026/2027 – CN 7604, emissions certificate & annual declaration | Word/PDF/Excel

Does your company import aluminium profiles from a non-EU country and need to show where the emissions figures come from ahead of the first CBAM annual declaration in 2027? This slim Swedish document package helps importers of aluminium profiles under CN 7604 check the 50-tonne threshold, request verified emissions data from the actual manufacturer, select the correct EU default value, match shipments, and establish a traceable basis ahead of the first CBAM annual declaration.

Legal basis: EU CBAM Regulation (EU) 2023/956 applies in definitive phase from 1 January 2026, with simplifications through (EU) 2025/2083. The first annual declaration for 2026 imports must be submitted no later than 30 September 2027, at which point the corresponding certificates must also be surrendered. EU default values for the definitive period have been established through (EU) 2025/2621 and amended through (EU) 2026/1740. The package does not perform an automatic legal calculation of emissions or certificates.

Five document templates for the aluminium importer

1. A01 – CBAM classification and 50 tonnes: identify the actual importer, customs agent, CN code, origin, and responsible CBAM declarant. Aggregate relevant CBAM imports across multiple product sectors – not just aluminium.
2. A02 – Letter to the manufacturer about emissions data: request the installation ID, country of manufacture, specific emissions intensity, production method, actual reporting period, and supporting documentation from an accredited verifier where actual values are used.
3. A03 – Check of EU default values: identify the correct 8-digit CN code, country, and table row in EU 2025/2621, with the amendment EU 2026/1740. According to amendment EU 2026/1740, the previously fully calculated annual columns have been removed; the CBAM register calculates the 2026 10-per cent surcharge from the relevant official baseline for total emissions. Do not double-count the surcharge.
4. A04 – Shipment and verification protocol: link the MRN/customs reference, net mass, manufacturer, method (actual/default value), and actual source ID to the same import.
5. A05 – Annual declaration and certificate check: collect checkpoints for 2026 imports, emissions, any deductions/adjustments, certificate tracking, and the actual submission receipt.

Excel workbook with nine tabs

Overview, Import Journal, CN & Threshold, Manufacturer, Emissions Data, Verification, Annual Declaration, Action Log, and Legal Sources. The workbook has empty customer fields and formula-based summaries; no fictitious imports or made-up emissions values are included.

In Overview, the importer can enter tonnage for other relevant CBAM goods, so that aluminium profiles are not incorrectly assessed entirely separately. In Emissions Data, the user can enter specified actual or official standardised emissions values with a real source. Excel calculates an indicative gross quantity of tCO₂e but does not determine the number of certificates that must legally be surrendered, the free allocation adjustment, the foreign carbon price, or the certificate price.

Who benefits from the package?

Importers, purchasing and customs departments, finance managers, and sustainability officers in Swedish companies that import aluminium rods, profiles, or hollow profiles under relevant CN codes starting with 7604. Products with other CN codes or imports from exempted origins must be assessed separately. Imports through an indirect customs agent require a special assessment of who bears the CBAM responsibility.

Three key legal requirements the template helps you document

1. Aggregate 50-tonne threshold: According to (EU) 2025/2083, relevant imported mass is assessed cumulatively per calendar year. An importer with, for example, 49 tonnes of aluminium profiles and 2 tonnes of other relevant CBAM goods can therefore exceed the limit. Electricity and hydrogen are not treated as part of the standard mass-based threshold calculation.

2. Verified actual emissions versus official default values: Actual emissions values declared must meet applicable requirements for accredited verification. Official default values for the 2026 import year are taken from the amended and current EU table for the relevant country and CN number. A supplier email or a general CO₂ certificate is not automatically sufficient.

3. The annual declaration: The first annual report will be submitted no later than 30 September 2027 for the 2026 import year. The sale of CBAM certificates begins in February 2027. The actual declaration and surrender take place via the official CBAM register by an authorised declarant, not via the Excel template.

How does the package differ from Mallbutiken's broad CBAM Compliance package?

The broader CBAM package covers multiple product sectors and general reporting readiness. This is a specialist module for the import of aluminium profiles with a focus on the manufacturer's verification evidence, the amended EU table, and actual import IDs ahead of the first declaration.

Frequently asked questions

Do I need to have imported 50 tonnes of aluminium profiles to be covered?

No, the threshold refers to relevant aggregate CBAM imports during the calendar year. If the total exceeds 50 tonnes, even a smaller aluminium import may become relevant. Check the sector, exemptions, import date, and actual declarant.

Can the supplier write their own certificate of low emissions?

A supplier can provide technical documentation, but actual values used under CBAM must meet the verification requirements. The template has specific fields for report ID, installation, period, and accredited verifier.

Does Excel contain official 2026 default values that can be used without checking?

No. Because values depend on factors including country, CN number, and the amended EU table, the user must retrieve the official row themselves. The table with the current amendment is binding; information files on the web do not replace the legal text.

Does Excel calculate exactly how many CBAM certificates I need to buy?

No. It calculates an indicative gross quantity of emissions units from mass and intensity entered by the user. Official calculation rules include additional adjustments, documented deductions, and actual government systems.

Is the entire package in English?

No. Five main documents and Excel are in Swedish. A Swedish user guide and a separate English User Guide are included. Word and Excel are editable; PDFs are searchable and printable, not interactive forms.

Legal sources, version, and transparency

Version 1.0, internal AI-assisted legal source check on 9 November 2026. Primary sources: CBAM (EU) 2023/956, (EU) 2025/2083, (EU) 2025/2621, (EU) 2026/1740, and the Swedish Environmental Protection Agency's declaration guidance. The information must be checked again against current law before actual import or declaration.

No independent external legal review, accredited emissions verification, customs classification decision, government approval, or actual CBAM submission has been performed. This is a documentation aid, not a guarantee of legal compliance. The digital ZIP file must be activated and linked to the Shopify variant first in a separate step by the store owner.