CBAM guides for importers
Who has to report, what the declaration contains, and how the EU and UK schemes differ.
CBAM at a glance
The Carbon Border Adjustment Mechanism is Regulation (EU) 2023/956. It puts a carbon price on imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen, so that moving production outside the EU does not move the emissions with it. Finished electronics are not in scope. You are caught when you import covered goods yourself, such as steel or aluminium parts, screws and fixings, and only above 50 tonnes a year. The definitive period started on 1 January 2026: above the threshold, only an authorised CBAM declarant can import these goods, certificate sales open on 1 February 2027, and the first annual declaration for 2026 imports is due by 30 September 2027. The United Kingdom starts its own CBAM on 1 January 2027, with a different threshold and sector list.
Read the Commission's CBAM guidance
All CBAM guides
Who has to report, the 50-tonne threshold, and how EU and UK CBAM compare.
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