Rule 25 of 33

EU CBAM (carbon border adjustment)

What is the EU carbon border adjustment mechanism and does it affect exporters?

CBAM puts a carbon price on certain goods entering the EU, including iron, steel, aluminium, cement, fertiliser, electricity and hydrogen. Your EU importer must report embedded emissions, which means they need production data from you. In practice the paperwork lands on the exporter.

What the rule requires

Definitive phase since 1 Jan 2026; first declaration 30 Sep 2027.

Who it catches

Importers of steel, aluminium, cement, fertiliser or hydrogen into the EU above 50 t/yr. Only authorised declarants may import after 31 Mar 2026.

What this looks like in practice. You import steel or aluminium into the EU but aren't an authorised declarant with verified emissions data. From 2026 you simply can't import - and the charge is €100 per excess tonne.

How to check whether you comply

The checkAre you an authorised CBAM declarant with verified actual-emissions data? €100 per excess tonne - but a Canadian carbon price already paid can be deducted.

Read it yourself

We would rather you checked us than took our word for it. This links to the law as published, not to our summary of it.

Primary source EU CBAM ↗ Real case Since 1 Jan 2026 only an authorised declarant may import above 50 t/yr ↗

Questions people ask

What is the EU carbon border adjustment mechanism and does it affect exporters?

CBAM puts a carbon price on certain goods entering the EU, including iron, steel, aluminium, cement, fertiliser, electricity and hydrogen. Your EU importer must report embedded emissions, which means they need production data from you. In practice the paperwork lands on the exporter.

Who does EU CBAM (carbon border adjustment) apply to?

Importers of steel, aluminium, cement, fertiliser or hydrogen into the EU above 50 t/yr. Only authorised declarants may import after 31 Mar 2026.

How do I check whether we comply with EU CBAM (carbon border adjustment)?

Are you an authorised CBAM declarant with verified actual-emissions data? €100 per excess tonne - but a Canadian carbon price already paid can be deducted. You can also run our free website check, which tests 25 technical items in about twenty seconds, or book a review if this rule needs a documented answer.

Other rules that catch the same businesses

Rule 26EU AI Act - Article 50 transparency Rule 27CBCA register of significant control Rule 28Ontario OHSA - washroom records + harassment Rule 29Ontario electronic-monitoring + disconnecting policies All of themThe full 33-rule table, searchable

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This page summarises a legal obligation in plain language so you can work out whether it applies to you. It is not legal advice, and the primary source linked above governs. Last reviewed 2026-10-03.