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From 1 January 2026 the CBAM definitive phase applies for steel, aluminium, cement, fertilisers, electricity and hydrogen. Certificate purchases open in February 2027; first surrender is due 30 Sept 2027 for 2026 imports. This page covers sectors, 50 t de minimis and deadlines.
The world's first carbon border levy – a milestone in EU climate policy.
EU producers pay for their CO₂ emissions in the EU ETS. Importers from countries without carbon pricing previously had an unfair price advantage. CBAM equalises this: importers pay the same carbon price as EU manufacturers.
October 2023 – December 2025: transitional phase (reporting obligations only). 1 January 2026: definitive phase. Certificate purchase from February 2027; first surrender by 30 Sept 2027 for 2026 imports. 50-tonne de minimis; 2028: expansion to downstream products.
CBAM Regulation (EU) 2023/956 (26 April 2023). Delegated Regulation (EU) 2024/3009. CBAM register: CBAM Transitional Registry (European Commission). Competent authority depending on member state (in Germany: Federal Customs Office).
These six sectors fall under CBAM obligations from 2026.
98% of trade volumes. HS 72–73
Primary and secondary aluminium. HS 76
Clinker, Portland cement etc. HS 2523
Ammonia, nitric acid, urea. HS 28, 31
No quantity threshold. HS 2716
No quantity threshold. HS 2804
Everything importers need to know operationally.
Importers with less than 50 tonnes of CBAM goods/year (excl. electricity/hydrogen): no authorised status needed, no certificate obligation. Applies per importer, not per shipment. Those exceeding the threshold: must apply for Declarant status before the import exceeds 50 tonnes.
Registration as Authorized CBAM Declarant. Required: EORI, EU establishment (or authorised representative). Certificate purchase from Feb 2027; annual declaration and surrender by 30 Sept of the following year (first due 30 Sept 2027 for 2026).
Price of a CBAM certificate follows EU ETS auction prices (quarterly averages for 2026 emissions). Number = embedded tCO₂e per CBAM rules. Purchase from Feb 2027 via the central platform; surrender with the annual declaration by 30 Sept of the following year.
Carbon credits: if a carbon price was already paid in the country of origin for production (e.g. in countries with their own ETS), this amount is credited against CBAM obligations. 2028 expansion: ~180 downstream steel and aluminium products to be added (European Commission decision). Country exemptions: EEA, Switzerland, UK (if ETS equivalent).
Common questions about the CBAM mechanism.
CBAM (Carbon Border Adjustment Mechanism) has been definitively in force since 1 January 2026. It ensures importers from third countries pay a price for CO₂ emissions in imported goods equivalent to the EU ETS price. Transitional phase (reporting obligations only): October 2023 – December 2025.
1. Iron & steel (98% trade volume), 2. Aluminium, 3. Cement, 4. Fertilisers (ammonia, nitric acid, urea), 5. Electricity, 6. Hydrogen. From 2028: ~180 downstream steel/aluminium products added. HS codes: Annex I of CBAM Regulation (EU) 2023/956.
Importers with less than 50 tonnes of CBAM goods/year do not need Authorized CBAM Declarant status or certificates. Exception: electricity and hydrogen (no quantity threshold). Applies per importer, not per shipment.
Price = number of certificates × current EU ETS auction price (volatile; source: EEX/Common Central Platform). Number of certificates = embedded greenhouse gas emissions (tCO₂e) of imported goods, determined by CBAM calculation methods. Carbon prices paid in the production country may be credited.
Register as Authorized CBAM Declarant (EORI, EU establishment or representative). Certificate purchases open only in February 2027; annual CBAM declaration and surrender by 30 September of the following year (first due 30 Sept 2027 for 2026 imports).
Importing CBAM goods (over 50t/year) without status has not been permitted since 1.1.2026. Customs authorities can hold goods. Penalties: fines and back payments. EU customs offices check CBAM status on import.
Exempt: EU member states, EEA countries (Norway, Iceland, Liechtenstein), Switzerland (via Swiss ETS-EU ETS linkage). Also exempt: countries fully participating in EU ETS or with equivalent carbon pricing. As of 2026: most exemptions are states linked to EU ETS.
Glossary terms
Legal bases and authority pages — current official versions always prevail.
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