What is the European Carbon Border Adjustment Mechanism (CBAM)?
Since 2005, European emissions trading has been an integral part of the European Union's climate strategy. Large CO2 emitters in the EU must purchase EU CO2 certificates (allowances) for every tonne of CO2 emitted – this is intended to create a financial incentive to reduce emissions.
CBAM plays an important role in the EU's efforts to achieve climate neutrality. Certain goods, such as steel and aluminium, are particularly emission-intensive to produce. A CO2 price would put EU producers at a competitive disadvantage and there would be a risk that production would be relocated to a non-EU country without CO2 taxes. To prevent this, the Carbon Leakage Regulation (German) has so far provided the affected plants with free allowances.
The CO2 border adjustment mechanism now provides for particularly energy-intensive product groups from non-EU countries that are at risk of relocation to also be subject to a CO2 levy. This is intended to offset the competitive disadvantage of European industry. Importers who import less than 50 tonnes of CBAM-relevant materials per year are excluded from CBAM.
Vorteile der Zertifizierung
Legally compliant
CBAM verification reduces the risk of false reports, additional claims and sanctions, and creates certainty in dealings with authorities.
Reliable data
Verified CBAM data ensures that emissions are determined accurately, consistently and transparently, thus providing a solid basis for decision-making.
Sound cost planning
Verified data enables realistic forecasting of future CBAM costs and supports forward-looking budget and procurement planning.
Efficient processes
Early review avoids subsequent correction loops, queries from authorities and unnecessary administrative effort.
Plus for reporting
CBAM-verified emissions data can also be used for CSRD, ESG and climate reports, strengthening the company-wide sustainability strategy.
Who is affected by CBAM?
CBAM applies to certain emission-intensive goods imported into the EU from third countries. Companies are affected if they import more than 50 tonnes of goods per year.
The product groups currently covered include:
Cement
Electricity
Fertilisers
Iron and steel
Aluminium
Hydrogen
Both raw materials and certain intermediate and end products are covered.
The specific provisions, such as differentiation according to customs tariff numbers and product characteristics, are set out in Annex I of the CBAM Regulation.
Facts and information
Importer An ‘importer’ is
the person who, in their own name and on their own account, lodges a customs declaration for the release of goods for free circulation, or
the person on whose behalf the declaration is lodged (if the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013).
Authority Each Member State shall designate an authority to carry out the tasks and responsibilities under the Regulation. In Germany, the German Emissions Trading Authority (DEHSt) at the Federal Environment Agency is responsible. The registrant registers with the CBAM register via this authority, and communication between the Commission and CBAM registrants also takes place here.
Customs authorities The customs authorities will only allow authorised declarants to import the goods concerned. They will also provide the Commission with specific information on the goods imported.
Commission The European Commission is responsible for setting up the CBAM register and a platform for the sale of CO2 certificates. It also has a supervisory role with regard to CBAM declarations.
Verification bodies CBAM declarations will be subject to verification from the 2026 reporting year onwards and will therefore be verified from 2027 onwards. Verification bodies in the EU and abroad can be approved by a national accreditation authority in the EU.
Plant operators Operators of installations in third countries have the option of registering with the Commission's CBAM registry. The emissions of the goods produced in the installation, calculated in accordance with the requirements of the regulation, must be reported there. This information is then available to CBAM declarants for the preparation of their CBAM declaration. The calculation of emissions must be verified by an accredited verification body.
To import affected goods, importers must submit an application for authorisation as a ‘CBAM declarant’ in the CBAM register set up for this purpose since 1 January 2025. Since 1 January 2026, only authorised declarants have been permitted to import affected goods.
From the 2026 reporting year onwards, CBAM declarants will be required to submit an annual declaration of the quantities and emissions of imported goods by 31 September of the following year. The quantity of certificates to be surrendered will be determined on the basis of this declaration.
The CBAM report will be subject to verification from the 2026 reporting year onwards. CBAM certificates must be obtained and verified (submitted) annually by 31 May from the 2027 reporting year onwards.
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[Translated with DeepL]
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[Translated with DeepL]
What we particularly appreciate is the high level of expertise of our long-standing, reliable partner in terms of certification and verification. The audits are always very well structured and communicated. In addition, our audit manager is always setting priorities in order to optimise ongoing processes.
Thomas Kopenhagen, Aluminium Oxid Stade GmbH
[Translated with DeepL]
Der Emissionshandel-Betriebsbeauftragte in der 4. Handelsperiode mehr Infos
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EU-ETS 1
EU-Emissions Trading in the area of stationary installations
