The WEETRA Framework puts one question to a reporting position: does the evidence behind it hold up? It asks before formal verification or regulatory review, not after.
A reporting position can be right to the decimal and still fall apart under questioning. That happens when the evidence behind it is scattered, disagrees with itself from one source to the next, or cannot be traced back.
Across the regulatory landscape, the ability to demonstrate the origin of the data underpinning a position, the continuity of evidence from source through to declaration, the integrity of the supporting documentary environment and the traceability of the records that substantiate a file is becoming a critical component of regulatory readiness.
These dimensions are not addressed by emissions methodology alone. They concern the structure and reliability of the evidentiary environment surrounding a position. That environment may be examined long after the original reporting exercise has concluded.
A well-organised evidentiary environment allows a position to be explained, reconstructed and substantiated when subjected to later scrutiny. The Framework exists to assess whether an organisation's supporting information is ready to withstand review before that review happens, and to show, in advance, where the exposure sits.
The Framework provides a structured architecture for assessing the evidentiary environment of a reporting file. It currently consists of 140 structured review controls, organised into eight evidentiary assessment domains. Each domain addresses a distinct dimension of the evidentiary environment; together they cover the principal areas in which coherence, integrity and traceability are assessed.
The specific controls within each domain, their composition, weighting, sequencing and assessment logic are proprietary and are not disclosed.
Assessment of importer identification, declarant consistency and regulatory references.
Assessment of product classification, customs coherence and import documentation integrity.
Assessment of facility information, production records and operational consistency.
Assessment of embedded emissions documentation and supporting data coherence.
Assessment of carbon pricing evidence, payment support and adjustment eligibility.
Assessment of free allocation treatment, compensation mechanisms and adjustment logic.
Assessment of trade flows, commercial documentation and financial consistency.
Assessment of evidentiary continuity, documentary lineage and source traceability.
The eight-domain structure allows the Framework to assess a file both within each evidentiary dimension and across dimensions, supporting an integrated reading of the overall evidentiary posture.
The number of controls reflects the need to assess a reporting position across multiple evidentiary dimensions rather than through isolated documentary checks. Regulatory readiness depends not only on the existence of supporting information, but also on its consistency across data families, its traceability to originating sources, and the continuity of evidence throughout the reporting chain.
The Framework therefore evaluates the evidentiary environment through a structured set of interconnected review controls designed to identify vulnerabilities that may not be visible through a limited or document-by-document assessment approach.
The Framework has been developed with reference to evidentiary and documentary requirements arising across the CBAM regulatory environment, including importer obligations, embedded emissions documentation, carbon price evidence, adjustment claims, documentary traceability and supporting records.
The structure, purpose and boundaries of the Framework are communicated to stakeholders even where the detailed internal methodology remains confidential. Regulatory mappings, control logic, assessment criteria, article-level references, weighting methodologies and internal review procedures are not disclosed.
WEETRA Organization is an independent methodological body. It is not a governmental body, regulatory agency, or competent body within the meaning of any EU regulation. Nothing on this page constitutes legal, tax, or compliance advice.
WEETRA does not provide certification, accredited verification, legal advice, customs representation or any guarantee of regulatory acceptance. Final decisions on the admissibility of data remain exclusively within the jurisdiction of competent authorities.
