EU CBAM compliance made easy.

Regulation (EU) 023/956 can be found here.

The EU CBAM applies to goods that fall into the categories: iron and steel, cement, fertilizers, aluminium, electricity, and hydrogen. Whether a product falls under the EU CBAM depends on the CN code of the product. The relevant CN codes are listed in Annex I of Regulation (EU) 2023/956.

Yes, there is a transitional phase for CBAM. This phase has started on 1 October 2023 and will run until 31 December 2025. Since this transitional phase reporting obligations are in effect.

The EU CBAM has officially been passed and is in force at present. However, the permanent CBAM system enters into force on 1 January 2026, meaning you will start paying financial levies from then on.

The following dates are key dates in the EU CBAM timeline:

• 31 October 2023: The first reporting period for EU CBAM emissions begins.
• 31 January 2024: Deadline for filing the first EU CBAM report on emissions from the previous reporting period.
• 30 April 2024: Deadline for the first quarterly declaration of 2024.
• 31 December 2024: End of the first reporting period under the transitional phase of EU CBAM.
• 1 January 2025: Start of the second reporting period under the transitional phase of EU CBAM.
• 30 June 2025: Deadline for the second quarterly declaration of emissions for 2025.
• 1 January 2026: The permanent EU CBAM system enters into force, requiring importers to buy CBAM certificates to compensate for the CO2 emissions of their imports.
• 31 January 2026: From this date, you must be registered and authorised as a 'CBAM declarer' to import goods to the EU.
• 1 January 2030: The CBAM coverage will be reviewed and possibly expanded, with the aim of including more than half of emissions in the EU ETS sectors by the full phase-in of CBAM in 2034.

Importers who import goods into the EU covered by CBAM are expected to:

• Report and submit emissions from their imports
• Purchase CBAM certificates by 1 January 2026 to offset CO2 emissions from their products
• Register with the CBAM Transitional Registry
• Be compliant in complying with CBAM requirements
• Work with their suppliers to reduce emissions from their imports

Make sure you know which of your products are covered by CBAM and what emission factors apply to them. Based on this, determine your CBAM obligations and develop a compliance strategy for calculating emissions, buying CBAM certificates and a way to manage your CBAM obligations. In addition, you need to register to the CBAM Transitional Registry. We recommend preparing as early as possible and getting the necessary information from your suppliers in time to ensure so you can continue to trade smoothly. If you would like expert guidance on the CBAM, you can contact us by filling out the contact form below or give us a call directly. Our customs experts are happy to help.

Click here to enter the CBAM Transitional Registry developed by the EU Commission. Access to this registry should be requested through the National Competent Authority (NCA) of the Member State in which the importer is established.

A list of National Competent Authorities for the Carbon Border Adjustment Mechanism can be found here.

To complete your CBAM report you will need identification documents, documents related to the imported goods, a calculation of the CBAM levies and if applicable a proof of payment.

The UK is also implementing a CBAM which is a separate mechanism but similar to the EU CBAM. Click here for a UK Carbon Border Adjustment Mechanism factsheet from the UK Government.

Our friendly team of customs experts is here to help. Give us a call to speak to someone immediately, or kindly fill out the contact form above and a member of our team will respond within one business day.