CBAM • Carbon border adjustment mechanism
Is your import covered by CBAM?
CBAM is the EU carbon border mechanism on imports of high-emission goods. The definitive period runs from 1 January 2026: an importer above 50 t/year must hold authorised declarant status, report embedded emissions and surrender certificates.
Basis: Regulation (EU) 2023/956, Annex I.
CBAM is not sanctions
CBAM does not ban trade. It is a border mechanism that equalises the CO2 cost: the importer reports embedded emissions and surrenders certificates, there is no import ban. Sanctions are separate restrictions or bans targeting a country (for example Russia 833/2014). Goods can be covered by CBAM, by sanctions, by both at once, or by neither, so check both statuses separately.
Checks Annex I of Regulation (EU) 2023/956. CBAM is separate from sanctions.
Sectors covered by CBAM
Key deadlines
- Authorised declarant application: by 31 Mar 2026
- First certificate surrender: 30 Sep 2027 (for 2026)
- De minimis threshold: 50 t/year (except hydrogen and electricity)
How to check CBAM coverage, step by step
- Check the import CN codeTake the 8-digit CN code of the goods and check whether it is in Annex I of Regulation 2023/956.
- Estimate the annual volumeSum your annual import of the goods. Below the 50 t/year threshold the de minimis exemption applies (except hydrogen and electricity).
- Obtain authorised declarant statusIf you are covered, apply for CBAM authorised declarant status by 31 March 2026.
- Report emissions and surrender certificatesReport embedded emissions and surrender CBAM certificates. The first surrender for 2026 is due 30 September 2027.
Related resources
Frequently asked questions about CBAM
How does CBAM differ from EU sanctions?
CBAM is not a trade ban. It is a carbon border mechanism that equalises the CO2 cost for imports of high-emission goods: the importer reports embedded emissions and surrenders certificates. Sanctions are restrictions or bans on import and export targeting a specific country. Goods can be covered by CBAM, by sanctions, by both, or by neither.
How do I check whether a CN code is covered by CBAM?
Check whether the 8-digit CN code is in Annex I of Regulation (EU) 2023/956. CBAM covers six sectors: cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. You can also enter the code in our search, which shows the CBAM and the sanctions status at once.
When does the definitive CBAM period start?
The definitive period runs from 1 January 2026. From that date an importer above the 50 t/year threshold must hold authorised declarant status, report embedded emissions and surrender CBAM certificates. Before that, a transitional period with reporting only applied.
What is the CBAM de minimis threshold?
The threshold is 50 tonnes of imported goods per year per importer, excluding hydrogen and electricity. Below this threshold the CBAM obligations do not apply, but it is still worth documenting the volume.
Do I pay for CBAM immediately at import?
No. CBAM is not a duty paid at clearance. The importer buys and surrenders CBAM certificates matching the embedded emissions. The first surrender for 2026 is due on 30 September 2027.
Informational page, not legal or tax advice. Confirm the current scope and CBAM mechanics in Regulation 2023/956 and implementing acts on EUR-Lex.