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Overcoming CO2 borders
Decarbonized imports for sustainable supply chains
CBAM requires new solutions
New obligations arise for European importers from the world's first carbon border adjustment mechanism (CBAM):
As of October
2023
Submission of quarterly reports of imported goods
As of July
2024
Calculation of actual CO2 emissions for reports
As of January
2026
CO2-based import levy on imported goods
Learn more about CBAM reporting from Q3 2024
What to report?
In the transitional phase until 2026, reporting obligations will apply. From October onwards, the following quarterly information will be required on:
Quantities of imported goods
Emissions from the production of these goods
CO2 prices already paid in the country of origin
Who is affected by CBAM?
CBAM rules apply to all companies with EU imports of CO2-intensive goods from third countries:
Iron & Steel
Aluminium
Cement
Fertilisers
Electricity
Hydrogen
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.
WHAT DOES CBAM MEAN FOR YOUR COMPANY?
You import CO2-intensive goods from iron & steel, aluminium or cement or fertilisers, electricity or hydrogen into the EU and want to know what the EU Carbon Border Adjustment Mechanism (CBAM) works?
Why act now?
CBAM and other regulatory requirements for disclosure of sustainability aspects in the supply chain require action:
Comply with reporting obligations
Avoid supply chain risks
Reduce CO2 costs
Gain a competitive edge
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:
Overviews
- CBAM 101 – A brief introduction to the main obligations for EU companies
- CBAM Update: Mastering your reporting (UKN Webinar 21/3/2024)
Guides
- Questions & Answers – EU FAQ (18/12/2024)
- Guidance for Importers – EU guidance for implementation by EU companies (30/05/2024)
- Guidance for Installation Operators – EU guidance for implementation by non-EU manufacturers (22/12/2023)
- XLS Data Communication Template – EU spreadsheet for collection of installation data (18/12/2024)
- CBAM Default Values – EU provisions for emission values (22/12/2023)
CBAM Transitional Registry
- Access to CBAM Transitional Registry – EU Portal (22/12/2023)
- Instructions for Use of the Declarant Portal in the CBAM Transitional Registry – EU Application User Manual (20/12/2024)
Legal Basis
- Establishing a Carbon Border Adjustment Mechanism – Overarching EU regulation 2023/956 (10/5/2023)
- Reporting Obligations in the Transitional Period – EU implementing regulation 2023/1773 (17/8/2023)
MAnAGE CBAM IN YOUR COMPANY
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