What CBAM is, in plain terms
The EU Carbon Border Adjustment Mechanism (CBAM) puts a carbon cost on certain imports, so they carry a price similar to what EU producers pay under the EU Emissions Trading System. It covers cement, iron and steel, aluminium, fertilisers, electricity and hydrogen.
The definitive period began on 1 January 2026. Imports now build up a certificate liability, though certificates are bought from 2027. The EU importer pays, but needs installation-level emissions data from the exporter. Without it, default values apply with a rising mark-up.
Key dates
- October 2023 to December 2025: transitional period with quarterly reports and no payment.
- 1 January 2026: definitive period starts for importers above 50 tonnes a year.
- 1 February 2027: CBAM certificate sales open for 2026 imports.
- 30 September 2027: first annual declaration and certificate surrender covering 2026 imports.
Five steps to be ready
- Check scopeIdentify which products and EU buyers fall under CBAM.
- MeasureCalculate emissions per tonne of product at each plant using the EU's method.
- Build the trailKeep fuel, power and production records with a monitoring plan.
- Get it verifiedAn accredited verifier checks the data before buyers rely on it.
- Talk to buyersAgree data formats and timing, and model your cost exposure.
How Net Zero Sustainable Solutions helps
CBAM is a data problem first. We help you produce numbers that an EU buyer and a verifier will accept.
- CBAM readiness assessment covering scope, data gaps and buyer requirements.
- Installation emissions calculation for direct and indirect product emissions.
- Monitoring and evidence files ready for verification.
- Exposure modelling against default values and verified actual data.
