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Bookkeeping requirements for information used for the calculation of embedded emissions for the purpose of Article 7(5) 1. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR IMPORTED GOODS: 1. Data identifying the authorised CBAM declarant:

(a) name;

(b) CBAM account number.

2. Data on imported goods:

(a) type and quantity of each type of goods;

(b) country of origin;

(c) actual emissions or default values.

2. MINIMUM DATA TO BE KEPT BY AN AUTHORISED CBAM DECLARANT FOR EMBEDDED EMISSIONS IN IMPORTED GOODS THAT ARE DETERMINED BASED ON ACTUAL EMISSIONS For each type of imported goods where embedded emissions are determined based on actual emissions, the following additional data shall be kept:

(a) identification of the installation where the goods were produced;

(b) contact information of the operator of the installation where the goods were produced;

(c) the verification reports as set out in Annex VI;

(d) the specific embedded emissions of the goods.