All regulations
RegulationRegulation (EU) 2023/956Applies

Carbon Border Adjustment Mechanism (CBAM)

A carbon price on the embedded emissions of imported iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. Since 1 January 2026 importers need authorised-declarant status and will buy certificates for their 2026 imports from 2027; importers below 50 tonnes a year are exempt.

At a glance

  1. Applies fromOct 1, 2023
  2. DeadlineJan 1, 2026
  3. DeadlineFeb 1, 2027
Today

Who is affected

EU importers of CBAM goods above 50 tonnes a year, and indirectly every non-EU producer who must supply verified installation-level emissions data to keep a customer. Steel service centres and traders are typically the declarants.

Key obligations

  1. 01Obtain authorised CBAM declarant status before importing
  2. 02Report embedded direct (and for some goods indirect) emissions per installation, using actual verified data
  3. 03Buy and surrender CBAM certificates matching the emissions, net of carbon price paid abroad
  4. 04Keep supplier emissions evidence available for verification

What it means for your passport

CBAM and the passport ask for the same number at the same granularity: embedded emissions per product, traced to the installation that made it. A passport that already carries verified product carbon data is the cleanest source for the CBAM declaration, and the same supplier onboarding serves both.

Simplification package

The 2025 simplification exempted small importers through a 50-tonne annual threshold, moved the first certificate purchases to 2027 and eased default values. Reporting still rests on installation-level data from the producer.

Timeline

  1. Oct 1, 2023Applies fromTransitional period: quarterly emissions reporting, no payment
  2. Jan 1, 2026DeadlineDefinitive period: authorised CBAM declarant status, 50-tonne de minimis
  3. Today
  4. Feb 1, 2027DeadlineCertificate sales open for 2026 importsin 115 days

Need this mapped to your products?

Our regulation desk turns the legal text into passport fields, deadlines and a pilot plan for your sector.

Carbon Border Adjustment Mechanism (CBAM) — Regulation brief | Beyond Bar Code