Overcoming CO2 borders

Decarbonized imports for sustainable supply chains

CBAM is starting

New obligations arise for European importers from the world's first carbon border adjustment mechanism (CBAM):

As of October


Reporting of CO2 emissions of imported goods

As of January


CO2-based import levy on imported goods

Learn more about CBAM duties

Who is affected by CBAM?

CBAM rules apply to all companies with EU imports of CO2-intensive goods from third countries:

Are your goods covered by CBAM?

How does CBAM work?

EU importers pay a CO2 price when importing goods from third countries through the purchase of CBAM certificates.

The price is calculated based on the emissions caused during production in the country of origin.

The price of CBAM allowances is linked to the EU Emissions Trading Scheme (ETS), under which European producers are covered. Any prices already paid in the country of origin are deducted.

Get our CBAM 101

What to report?

In the transitional phase until 2026, reporting obligations will apply. From October onwards, the following quarterly information will be required on:

Why act now?

CBAM and other regulatory requirements for disclosure of sustainability aspects in the supply chain require action:

Learn more?

The CBAM rules and regulations are currently being developed. Here you find the relevant legal documents and key guidelines for their implementation in corporate practice in one place:


  • CBAM 101 – A brief introduction to the main obligations for EU companies
  • CBAM Update: Mastering your reporting (UKN Webinar 21/3/2024)


CBAM Transitional Registry

Legal Basis


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