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Quick Answer
CBAM (EU Reg. 2023/956) applies a carbon price to imports of cement, iron/steel, aluminium, fertilisers, electricity and hydrogen from non-EU countries. From 2026 (full implementation), importers must purchase CBAM certificates. During the transitional phase (2023–2025), only reporting was required. Companies must register in the CBAM registry.
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https://www.freight-academy.com/en/information/zoll/eu-cbam