CBAM regulation guides for importers
Who has to report, what the declaration contains, and how the EU and UK schemes differ.
Last updated: 5 November 2026
Which imports count towards 50 tonnes?
Add up the net mass of covered iron and steel, aluminium, cement and fertilisers per importer, per calendar year. For example, 45 tonnes of covered steel plus 8 tonnes of covered aluminium means all 53 tonnes count. Electricity and hydrogen fall outside the mass exemption.
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Who has to report, the 50-tonne threshold, and how EU and UK CBAM compare.
CBAM questions importers ask
What is the CBAM regulation?
CBAM is Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083. It puts a carbon price on imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. Importers above the threshold must hold authorised CBAM declarant status, declare the emissions embedded in their imports each year and surrender CBAM certificates to cover them.
Does CBAM cover my finished electrical product?
Check your product’s customs classification (CN) code against Annex I. Metal content alone does not determine coverage. A proposed expansion from 2028 would bring selected downstream goods, including some electrical equipment, into scope.
Can my next shipment clear EU customs?
If your next shipment takes you above 50 tonnes, you or your indirect customs representative must hold authorised CBAM declarant status for release. Importers or representatives who applied by 31 March 2026 could continue importing provisionally while awaiting a decision. A later application alone does not grant that permission.
Is CBAM applicable in the UK?
EU CBAM covers goods imported into the EU. The United Kingdom runs its own, separate CBAM from 1 January 2027, with a £50,000 threshold on relevant imports and no electricity in scope. A business importing into both markets has to comply with each scheme separately.
What changed in autumn 2026?
- EU certificate prices. The Q3 price is €82.32 per certificate. Group 2026 imports by quarter before estimating costs. The Q4 publication is scheduled for 4 January 2027. Commission prices
- EU emissions defaults. Regulation (EU) 2026/1740 corrected default values. Check the current entry for your goods and origin before updating your budget. Commission guidance and corrected tables
- UK importer preparation. HMRC published default values and illustrative sector rates on 16 October. Match your commodity codes to its tables and request verification evidence where you plan to use actuals. HMRC steel defaults · Illustrative rates
Need your CBAM reporting prepared?
EU CBAM reporting support starts at €1,500 per year. EcoComply collects supplier data, calculates embedded emissions and prepares your declaration. We can submit it under delegation. Your authorised CBAM declarant remains responsible.
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