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Carbon Border Adjustment Mechanism

CBAM Carbon Border Adjustment Mechanism

What you need to know.

The Carbon Border Adjustment Mechanism
CO₂ border adjustment system

The Carbon Border Adjustment Mechanism (CBAM) is an EU climate protection instrument that will tax certain emission-intensive goods from third countries when they are imported into the EU from 2026. The aim is to prevent the relocation of production from the EU to countries with less stringent environmental and climate protection regulations - so-called “carbon leakage”.
Carbon Border Adjustment Mechanism

General information: Companies that import iron, steel, cement, aluminium, electricity, fertilizers, hydrogen and certain upstream and downstream products in pure or processed form from non-EU countries must report all imports on a quarterly basis from 1 October 2023. The importer (customs declarant) or their indirect representative is obliged to report. There is no reporting obligation for CBAM goods within the EU. 

Further information: 

  1. Transitional phase: On October 1, 2023, the CBAM Regulation (EU) 2023/956 initially entered into force in a transitional phase. During this phase, importers of the affected goods already have to fulfill reporting obligations, but do not yet have to purchase CBAM certificates.
  2. Pricing phase: The actual pricing phase of the CBAM begins on January 1, 2026. From this date, “approved CBAM notifiers” will have to purchase CBAM certificates for the import of goods covered by CBAM, the price of which will be based on the EU Emissions Trading System (EU ETS).

How do I become an authorized CBAM importer?

The “authorized CBAM declarants” are companies within the EU that import the goods covered by CBAM. Only these “authorized importers” will be allowed to import the goods concerned into the EU customs territory from 2026. Specifically, “authorized CBAM importers” must fulfil the following obligations:

  • Calculation of the direct and indirect CO2 emissions contained in the imports. Purchase of the corresponding number of CBAM certificates to cover these emissions
  • Submission of an annual CBAM declaration by 31.05. on the emissions of the previous year's imports
  • Verification of this declaration by an accredited verification body  (currently not yet defined, we will inform you as soon as the EU Commission announces information on this)

The “authorized CBAM notifiers” are therefore the central players for the implementation of and compliance with the CBAM regulation from 2026 on the importer side.

The CBAM report contains
the following information

Product infation: Description of imported goods, including the specific product category, ormcountry of origin and quantity. Emissions data: Information on the CO₂ emissions generated during the manufacture of the product. This information may come from the manufacturer or other sources. Customs information: Import details, such as customs tariff number, value of goods and date of import. CBAM duties: Calculation of CBAM duties due based on emission data and value of goods. Additional information: Any additional information relevant to the CBAM declaration.


Please note that these are general guidelines. It is advisable to check with the relevant authorities or professionals for the specific requirements for CBAM reports.

 
CBAM Bericht

Frequently asked questions:

Here you will find all the important information about CBAM.

Why is the EU introducing CBAM?

The CBAM is a climate protection instrument that imposes a CO₂ price on imports. The aim is to reduce CO₂ emissions and at the same time prevent companies from moving to countries with lower climate protection standards.
How does the CBAM work?
The CBAM taxes certain emission-intensive goods from third countries when they are imported into the EU. It is intended to prevent carbon leakage.
Which sectors does the CBAM cover?
The CBAM applies to the product groups iron and steel, aluminium, cement, fertilizers, hydrogen and electricity.
Which countries are covered by the CBAM?
The CBAM applies to imports from third countries that import certain products into the EU.
Are there penalties for non-compliance with the CBAM?

Yes, penalties can be imposed for non-compliance with CBAM regulations.