{
  "type": "ZkVmReceipt",
  "system": "risc0",
  "receiptFormat": "groth16-bn254",
  "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
  "seal": "LREfdTSGNzHZIV0cPtyBZMNHlS8U3tTAV3xfWTpgrqocZFH1+6Z/Ufto1h5fEYPlori+WTLqbf7WKohX2NEx7ytErx2prSzwCT1dmxMeIqTJ0NUrv1PiTLOOPbeaR4AjDnxwA7mX/DW6z/j8vQUcU5dIy1BoCGOdDbpvNWHRiwonVFvKQs7S6AU60aRfvotmKMBpOjUfjxYDodGBvp4kdyUEt8O/Qb7n1zWQVmBLSkB9OXZBdLEwKyug2m1fk4OYHNYckYrQecqPP/kq8vi3e6pfBWQJu8tHrjCzQnEyL/EbUAx3FMhjk45a+bLRtmm5p/Vgxw3gGYZxIqT4ewJQDA==",
  "journal": {
    "chaingraph_version": "0.4.0",
    "kernel_digest": "sha256:a8f0b6c702c3793a684793530ccd427f11067b356e3c3c899f614c15de976da2",
    "output": {
      "cbam_declarant_required": false,
      "cbam_declarant_verdict": "N/A — imports below 50 t/yr threshold or no CBAM goods.",
      "cbam_dual_status": {
        "downstream_scope": "1 Jan 2028 (Council position 12 Jun 2026 — verify)",
        "first_declaration": "30 Sep 2027",
        "in_force": "CBAM definitive period — 1 Jan 2026"
      },
      "climate_stress_applicable": "none",
      "dim_scores": {
        "cbam": {
          "grade": "F",
          "score": 25
        },
        "climate": {
          "grade": "A",
          "score": 100
        },
        "eugb": {
          "grade": "A",
          "score": 100
        },
        "taxonomy": {
          "grade": "D",
          "score": 50
        }
      },
      "do_now_checklist": [],
      "eugb_readiness": "N/A",
      "note": "DECISION-SUPPORT DRAFT — not a legal filing, tax advice, or regulatory attestation. CBAM regulatory acts are still evolving (downstream-180 extension Council position 12 Jun 2026). Verify all thresholds, deadlines, and rates against CBAM Reg. 2023/956 consolidated text and current Implementing Regulation edition at https://taxation-customs.ec.europa.eu/. EU Taxonomy Delegated Acts: verify Omnibus I revision status. EuGB Reg. 2023/2631: verify external-reviewer RTS applicability date.",
      "overall_grade": "C",
      "overall_score": 61.3,
      "prepare_ahead_checklist": [],
      "primary_recommendation": "carbon-audit-pack",
      "secondary_recommendations": [
        "cbm-liability",
        "taxonomy-align",
        "eugb-conformance"
      ],
      "taxonomy_scope": "out"
    }
  }
}