CBAM
Carbon Border Adjustment Mechanism
Regulation (EU) 2023/956
CBAM is the EU's carbon tariff system: EU importers of carbon-intensive goods must purchase certificates from 2026 that match EU production CO2 costs. Reporting obligations have been in effect since October 2023.
Since October 2023, quarterly emission reports are mandatory. Certificate purchases start from January 2026.
Regulation
Regulation (EU) 2023/956
Oct. 2023
Reporting since
Jan. 2026
Certificates from
6 sectors
Affected sectors
EU ETS price
Basis
Which goods fall under CBAM?
CBAM applies to six carbon-intensive product categories from non-EU countries.
Cement
All types of cement and related clinker-containing products.
Iron & Steel
Pig iron, steel, and processed products.
Aluminium
Raw aluminium and processed goods.
Fertilizers
Nitrogen fertilizers and carbon-intensive fertilizer products.
Electricity
Imported electricity from non-EU countries.
Hydrogen
Hydrogen from carbon-intensive production.
Obligations in the transition phase (until end of 2025)
Until end of 2025, CBAM reporting is required without certificate purchases.
Quarterly CBAM reports
Importers must report quarterly on imported quantities and CO2 emissions.
Emission data collection
Actual emission data must be collected from suppliers.
CBAM registry registration
Importers must register in the CBAM registry.
From January 2026: Certificate obligation added
Annual reports
Annual CBAM report on all imported goods.
Buy CBAM certificates
Importers must buy certificates matching the EU ETS price.
Surrender certificates
Acquired certificates must be surrendered annually.
CBAM Timeline Overview
Transition phase starts
CBAM reporting obligation begins.
End of transition phase
Last quarterly reports must be submitted.
Prepare nowFull CBAM application
CBAM certificate obligation takes effect.
How we help with CBAM compliance
From initial registration to certificate strategy from 2026.
Check CBAM impact
We analyze your import portfolio.
- Check import lists
- Identify suppliers
- Register in CBAM registry
- Collect initial emission data
Emission Data & Reporting
We help build efficient processes.
- Build data collection processes
- Set up CBAM reporting software
- Create quarterly reports
- Prepare for certificate obligation
Certificates & Annual Report
From 2026 we help with certificate purchases.
- Procure CBAM certificates
- Calculate CO2 costs
- Create annual report
- Motivate suppliers for CO2 reduction
Frequently Asked Questions about CBAM
CBAM 2026: Set the course now
The earlier you collect emission data, the lower your CBAM costs from 2026.
Free CBAM initial consultationWe will get back to you within 24 hours.