CBAM — Carbon Border Adjustment Mechanism
Applies a carbon price equivalent to the EU ETS price to imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. The definitive regime starts in 2026; the simplification introduced an exemption threshold of 50 tonnes per year per importer, which excludes most SMEs.
At a glance
- Legal reference
- Regulation (EU) 2023/956 · simplification Regulation (EU) 2025/2083
- Jurisdiction
- European Union
- Area
- Climate, energy and emissions
- Status
- Phased application
- Last reviewed
- Official text
- EUR-Lex · Regulation (EU) 2023/956 ↗
Every date for CBAM
- Start of the transitional phase with quarterly reports
- Definitive regime: mandatory authorisation, 50 t/year threshold
- Deadline for authorisation applications allowing imports to continue
- Sale of CBAM certificates begins in 99 days
- First annual declaration (2026 emissions) and surrender of certificates in 340 days
- End of free ETS allowances for CBAM sectors: full price in 2625 days
Importers of CBAM goods above 50 t/year; indirectly, non-EU producers that supply data on embedded emissions.
How we helpInternationalization →- 01Calculate imported volumes and check the 50-tonne threshold
- 02Obtain authorised CBAM declarant status
- 03Collect verified emissions data from foreign suppliers
- 04Factor the cost of certificates into prices and contracts
Frequently asked questions on CBAM
Applies a carbon price equivalent to the EU ETS price to imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. The definitive regime starts in 2026; the simplification introduced an exemption threshold of 50 tonnes per year per importer, which excludes most SMEs.
Importers of CBAM goods above 50 t/year; indirectly, non-EU producers that supply data on embedded emissions.
1 Oct 2023: Start of the transitional phase with quarterly reports; 1 Jan 2026: Definitive regime: mandatory authorisation, 50 t/year threshold; 31 Mar 2026: Deadline for authorisation applications allowing imports to continue; 1 Feb 2027: Sale of CBAM certificates begins; 30 Sep 2027: First annual declaration (2026 emissions) and surrender of certificates; 1 Jan 2034: End of free ETS allowances for CBAM sectors: full price.
The next milestone is 1 Feb 2027: Sale of CBAM certificates begins.
Calculate imported volumes and check the 50-tonne threshold; Obtain authorised CBAM declarant status; Collect verified emissions data from foreign suppliers; Factor the cost of certificates into prices and contracts.
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