Carbon Border Adjustment Mechanism (CBAM)

Embedded emissions must be calculated and reported, and from the application date covered by CBAM certificates.

Identifier: Förordning (EU) 2023/956 — CELEX 32023R0956
Status: phased
Applies: 2026-01-01
Supervisor: Nationella CBAM-myndigheter, kommissionen
Who is covered: Importers of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen into the union.

Requirements in the text

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Application for authorised declarant status
Only a person granted authorised CBAM declarant status may import the covered goods. The application is made to the competent authority of the member state of establishment and is assessed against compliance history, financial and operational capacity, and establishment in the union. The decision is recorded in the central registry.
Example — A steel trader applies well before year end and receives a conditional decision after the authority requests further detail on earlier customs discrepancies.
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Annual CBAM declaration
The authorised declarant files an annual CBAM declaration for the preceding calendar year stating the total quantity imported, the embedded emissions and the number of certificates to surrender. Emissions are calculated by the regulation's methods, and a deduction may be made for a carbon price already paid in the country of production where evidenced. The data must be verifiable by an accredited verifier.
Example — An importer of aluminium profiles reports 8,200 tonnes of embedded emissions, deducts a documented national carbon levy and surrenders the corresponding certificates before the deadline.

Official source — EUR-Lex, förordning (EU) 2023/956 · read 2026-09-01 · Product and supply chain

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