EU CBAM: does it apply to you?
Checked against the sources on 6 October 2026
The EU Carbon Border Adjustment Mechanism charges for the emissions embedded in certain imported goods. The definitive period started on 1 January 2026.
Goods covered
Iron and steel, aluminium, cement, fertilisers, hydrogen and electricity, by customs code (Annex I of Regulation (EU) 2023/956).
Who pays
The EU importer, as an authorised CBAM declarant, buys and surrenders CBAM certificates for the emissions embedded in the goods. Importers of less than 50 tonnes a year of these goods (hydrogen and electricity aside) are exempt.
What exporters provide
Exporters outside the EU do not pay, but their buyers will ask for the emissions of the goods. Without verified figures, the importer must use default values, which cost more. Producers can register their installations in the CBAM Registry to share data with buyers.
Key dates
- 1 January 2026: definitive period starts; emissions of imports count;
- February 2027: sale of CBAM certificates starts;
- 30 September 2027: first annual CBAM declaration and certificate surrender, for 2026.
Our sister site, the CBAM Exporter Pack, has a free cost calculator, default values for every country and guides for exporters.