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 1. Home
 2. Carbon Border Adjustment Mechanism


CARBON BORDER ADJUSTMENT MECHANISM

Carbon Border Adjustment Mechanism

 

> Climate change is a global problem that needs global solutions. As the EU
> raises its own climate ambition, and as long as less stringent climate
> policies prevail in many non-EU countries, there is a risk of so-called
> ‘carbon leakage'. Carbon leakage occurs when companies based in the EU move
> carbon-intensive production abroad to countries where less stringent climate
> policies are in place than in the EU, or when EU products get replaced by more
> carbon-intensive imports.

 

Page contents
 * CBAM
 * CBAM definitive regime (from 2026)
 * CBAM transitional phase (2023 – 2026)
 * Where to report
 * Legislative Documents
 * Guidance
 * FAQ
 * Sectoral information
 * Cement
 * Aluminium
 * Fertilisers
 * Iron and steel
 * Hydrogen
 * Electricity
 * National Competent Authorities of EU Member States (Restricted Access)
 * Why CBAM?


CBAM

The EU’s Carbon Border Adjustment Mechanism (CBAM) is the EU's tool to put a
fair price on the carbon emitted during the production of carbon intensive goods
that are entering the EU, and to encourage cleaner industrial production in
non-EU countries. 

By confirming that a price has been paid for the embedded carbon emissions
generated in the production of certain goods imported into the EU, the CBAM will
ensure the carbon price of imports is equivalent to the carbon price of domestic
production, and that the EU's climate objectives are not undermined. The CBAM is
designed to be compatible with WTO-rules.

CBAM will apply in its definitive regime from 2026, while the current
transitional phase lasts between 2023 and 2026. This gradual introduction of the
CBAM is aligned with the phase-out of the allocation of free allowances under
the EU Emissions Trading System (ETS) to support the decarbonisation of EU
industry. 


CBAM DEFINITIVE REGIME (FROM 2026)

EU importers of goods covered by CBAM will register with national authorities
where they can also buy CBAM certificates. The price of the certificates will be
calculated depending on the weekly average auction price of EU ETS allowances
expressed in €/tonne of CO2 emitted.

EU importers will declare the emissions embedded in their imports and
surrender the corresponding number of certificates each year.

If importers can prove that a carbon price has already been paid during the
production of the imported goods, the corresponding amount can be deducted.


CBAM TRANSITIONAL PHASE (2023 – 2026)

On 1 October 2023, the CBAM entered into application in its transitional phase,
with the first reporting period for importers ending 31 January 2024. The
gradual phasing in of CBAM allows for a careful, predictable and proportionate
transition for EU and non-EU businesses, as well as for public authorities.

The CBAM will initially apply to imports of certain goods and selected
precursors whose production is carbon intensive and at most significant risk of
carbon leakage: cement, iron and steel, aluminium, fertilisers, electricity and
hydrogen. With this enlarged scope, CBAM will eventually – when fully phased in
– capture more than 50% of the emissions in ETS covered sectors. The objective
of the transitional period is to serve as a pilot and learning period for all
stakeholders (importers, producers and authorities) and to collect useful
information on embedded emissions to refine the methodology for the definitive
period.

During this period, importers of goods in the scope of the new rules will only
have to report greenhouse gas emissions (GHG) embedded in their imports (direct
and indirect emissions), without the need to buy and surrender certificates.
Indirect emissions will be covered in the scope after the transitional period
for some sectors (cement and fertilisers), on the basis of a defined methodology
outlined in the Implementing Regulation published on 17 August 2023 and its
accompanying guidance.

The Implementing Regulation on reporting requirements and methodology provides
for some flexibility when it comes to the values used to calculate embedded
emissions on imports during the transitional phase. Until the end of 2024,
companies will have the choice of reporting in three ways: (a) full reporting
according to the new methodology (EU method); (b) reporting based on an
equivalent method (three options); and (c) reporting based on default reference
values (only until July 2024).

As of 1 January 2025, only the EU method will be accepted and estimates
(including default values) can only be used for complex goods if these
estimations represent less than 20% of the total embedded emissions. The
Commission published default values on 22 December 2023. This report from the
EU’s Joint Research Centre (JRC) fed into the preparation of those default
values.

The Commission has also developed dedicated IT tools to help importers perform
and report these calculations, as well as in-depth guidance, training materials
and tutorials to support businesses in this transitional phase.

A review of the CBAM's functioning during its transitional phase will be
concluded before the entry into force of the definitive system. At the same
time, the product scope will be reviewed to assess the feasibility of including
other goods produced in sectors covered by the EU ETS in the scope of the CBAM
mechanism, such as certain downstream products and those identified as suitable
candidates during negotiations. The report will include a timetable setting out
their inclusion by 2030.

> Sectors covered in the first phase of the CBAM - our environmental policy tool
> to help maximise the European and global impact of our fight against climate
> change.

CEMENT   IRON & STEEL   ALUMINIUM FERTILISERS   ELECTRICITY   HYDROGEN


 WHERE TO REPORT

The Commission has developed the CBAM transitional registry to help importers
perform and report as part of their CBAM obligations. Access to the registry
should be requested through the National Competent Authority (NCA) of the Member
State in which the importer is established.

CBAM Transitional Registry – Link for importers 

The provided link is accessible solely to importers who have been duly
registered by the relevant National Competent Authorities.

If you haven't yet registered and you wish to access the registry, kindly reach
out to the NCA of your respective Member State. Otherwise, unauthorised access
to the registry is prohibited.

CBAM reporting declarants will find in the CBAM Transitional Registry User
Manual an XSD file describing the full structure of the CBAM quarterly report,
as well as a sample ZIP file, which may be uploaded in the Registry to fill in
automatically the quarterly report’s data. For convenience, the XSD and the
sample ZIP files can also be downloaded below. 

In addition, the Commission has prepared a specific guidance document for
declarants, which outline the functioning and step-by-step use of the “request
delay” options in the CBAM Transitional Registry.

The CBAM Transitional Registry is continuously enriched with IT updates and
fixes (see attachment below for the latest update).

27 MARCH 2024
Transitional CBAM Registry user manual for Declarants
English
(4.76 MB - PDF)
Download
12 MARCH 2024
IT Releases - Fixes in CBAM Transitional Registry
English
(229.22 KB - PDF)
Download
29 FEBRUARY 2024
Guidance for declarants - “Request Delayed Submission”
English
(670.9 KB - PDF)
Download
20 FEBRUARY 2024
CBAM Transitional Registry - List of IT Changes & Known Errors
English
(39.44 KB - PDF)
Download

Quarterly Report 

27 MARCH 2024
CBAM Quarterly Report structure XSD and “stypes.xsd” (ZIP format)
English
(31.14 KB - ZIP)
Download
27 MARCH 2024
CBAM Quarterly Report sample file for representatives
English
(57.6 KB - ZIP)
Download
27 MARCH 2024
CBAM Quarterly Report sample file for importers 
English
(57.55 KB - ZIP)
Download
27 MARCH 2024
CBAM Quarterly Report structure (XLS format)
English
(260.72 KB - XLSX)
Download

This XLS file can be used by CBAM Declarants to facilitate completion of the
CBAM quarterly reports using XML files. The XLS file indicates which are the
optional/mandatory fields and provides the pre-defined values that are allowed
for specific fields.
Furthermore the “Error Messages Glossary” tab is providing guidance on how the
user can overcome the validation error messages displayed whenever a validation
rule/condition is triggered due to an issue with the field values
filled/selected by the user.

How to access the transitional registry

Access to the Transitional CBAM registry should be requested through the
National Competent Authority (NCA) of the Member State in which the importer is
established.

20 MARCH 2024
Provisional list of National Competent Authorities (NCAs) for the Carbon Border
Adjustment Mechanism
English
(289.05 KB - PDF)
Download

The recording of an info session on the CBAM Transitional Registry can be found
here.

CBAM Transitional Registry Privacy Statement


 LEGISLATIVE DOCUMENTS

Find below all relevant legislative documents linked to CBAM.

17 MAY 2023
CBAM regulation in the Official Journal of the EU
English
(630.02 KB - HTML)
Download
17 AUGUST 2023
CBAM Implementing Regulation for the transitional phase
English
(1.16 MB - HTML)
Download
17 AUGUST 2023
Annexes to the CBAM Implementing Regulation for the transitional phase
English
(1.16 MB - HTML)
Download


 GUIDANCE

To help stakeholders prepare for the new reporting obligations as from 1 October
2023, the European Commission has prepared written guidance documents, to help
navigate the transitional period (1 October 2023 – 31 December 2025).

22 DECEMBER 2023
Guidance document on CBAM implementation for importers of goods into the EU
English
(1.63 MB - PDF)
Download
Other languages (23)
 * български
   (1.48 MB - PDF)
   Download
 * español
   (1.36 MB - PDF)
   Download
 * čeština
   (1.51 MB - PDF)
   Download
 * dansk
   (1.59 MB - PDF)
   Download
 * Deutsch
   (2.03 MB - PDF)
   Download
 * eesti
   (1.54 MB - PDF)
   Download
 * ελληνικά
   (1.68 MB - PDF)
   Download
 * français
   (1.35 MB - PDF)
   Download
 * Gaeilge
   (2.44 MB - PDF)
   Download
 * hrvatski
   (1.5 MB - PDF)
   Download
 * italiano
   (2.54 MB - PDF)
   Download
 * latviešu
   (1.5 MB - PDF)
   Download
 * lietuvių
   (1.57 MB - PDF)
   Download
 * magyar
   (1.92 MB - PDF)
   Download
 * Malti
   (2.6 MB - PDF)
   Download
 * Nederlands
   (1.3 MB - PDF)
   Download
 * polski
   (1.91 MB - PDF)
   Download
 * português
   (1.32 MB - PDF)
   Download
 * română
   (1.84 MB - PDF)
   Download
 * slovenčina
   (1.49 MB - PDF)
   Download
 * slovenščina
   (1.58 MB - PDF)
   Download
 * suomi
   (1.31 MB - PDF)
   Download
 * svenska
   (2.05 MB - PDF)
   Download
 * 

22 DECEMBER 2023
Guidance document on CBAM implementation for installation operators outside the
EU
English
(4.23 MB - PDF)
Download

The Guidance document on CBAM implementation for installation operators outside
the EU is also available in Hindi .

The guidance will be available in Arabic, Chinese, French, German, Italian,
Korean, Polish, Spanish, Turkish and Ukrainian soon.

22 MARCH 2024
CBAM communication template for installations
English
(1.28 MB - XLSX)
Download

The Commission has published the default values guidance that can be used to
determine embedded emissions in imported goods (except electricity) covered by
the CBAM.

22 DECEMBER 2023
Default values transitional period
English
(439.69 KB - PDF)
Download
2 FEBRUARY 2024
Default values transitional period (Excel format)
English
(37.27 KB - XLSX)
Download


FAQ

 The Commission has prepared a Q&A document which provides answers to the most
frequently asked questions about the CBAM. This document will be continuously
updated:

28 FEBRUARY 2024
CBAM_Questions and Answers
English
(595.59 KB - PDF)
Download


SECTORAL INFORMATION

The Commission organised a series of online webinars, covering general features
of the CBAM as well as the specifics of each sector (iron & steel, aluminium,
cement, fertilisers, electricity and hydrogen). Details and recordings of all
webinars are available below and on the Customs & Tax EU Learning Portal.


INFORMATION RELEVANT TO ALL SECTORS

Info Session CBAM Transitional Registry Webinar recording available here.

In addition, a nano-learning module introducing CBAM for EU importers and
customs declarants and third country operators has been made available. They
present the purpose and aims of CBAM, and implications for importers and
declarants, the main criteria for CBAM pricing, the six sectors targeted by CBAM
and the roles and responsibilities within the CBAM administration system, as
well as planning priorities including key milestones and explains the
calculation methods and reporting requirements.

Checklist for EU importers

 

General publications3 January 2024
Checklist for EU importers
English
(385.41 KB - HTML)
Download


CEMENT

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of cement from the EU and third countries. Webinar
recording available here. Info Session CBAM Declarant Portal - Cement and
Aluminium sectors  Info Session recording available here. e-learning
module specific to the cement sector Module available here in 10 language
versions

Factsheet

 

General publications3 January 2024
Information for importers of cement
English
(388.6 KB - HTML)
Download


ALUMINIUM

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of aluminium from the EU and third countries.  Webinar
recording available here. Info Session CBAM Declarant Portal - Cement and
Aluminium sectors

Info Session recording available here.

e-learning module specific to the aluminium sector Module available here.

Factsheet

General publications3 January 2024
Information for importers of aluminium
English
(431.05 KB - HTML)
Download


FERTILISERS

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of fertilisers from the EU and third countries.  Webinar
recording available here. Info Session CBAM Declarant Portal - Fertiliser and
Electricity sectors Info Session recording available here. e-learning
module specific to the fertiliser sector Module available here.

Factsheet

General publications3 January 2024
Information for importers of fertilisers
English
(429.62 KB - HTML)
Download


IRON AND STEEL

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of iron and steel from the EU and third countries.
Webinar recording available here. Info Session CBAM Declarant Portal - Hydrogen
and Iron & steel sectors Info Session recording available here. e-learning
module specific to the iron and steel sector Module available here.

Factsheet

 

General publications28 November 2023
CBAM: Information for importers of iron and steel

Key points for importers of iron and steel to remember in the CBAM transitional
phase as of 1 October 2023

English
(428.96 KB - HTML)
Download


HYDROGEN

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of hydrogen from the EU and third countries. Webinar
recording available here. Info Session CBAM Declarant Portal - Hydrogen and Iron
& steel sectors Info Session recording available here. e-learning
module specific to the hydrogen sector Module available here.

Factsheet

 

General publications28 November 2023
CBAM: Information for importers of hydrogen

Key points for importers of hydrogen to remember in the CBAM transitional phase
as of 1 October 2023

English
(429.47 KB - HTML)
Download


ELECTRICITY 

Webinar on rules, implications and reporting requirements for importers,
exporters and producers of electricity from the EU and third countries.  Webinar
recording is available here. Info Session CBAM Declarant Portal - Fertiliser and
Electricity sectors Info Session recording available here. e-learning
module specific to the electricity sector Module available here.

Factsheet

General publications3 January 2024
Information for importers of electricity
English
(387.38 KB - HTML)
Download


NATIONAL COMPETENT AUTHORITIES OF EU MEMBER STATES (RESTRICTED ACCESS)

Webinar for EU Member States’ National Competent Authorities (NCA) on
CBAM-related legal and policy matters Webinar recording is available here.
e-learning module specific for National Competent Authorities e-learning
module will soon be available. 


WHY CBAM? 



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