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EU CBAM Compliance Guide for Importers

Updated 2026-08-02

The EU CBAM applies to imports of iron/steel, aluminum, cement, fertilizers, electricity, and hydrogen. Since October 2023, importers must report embedded emissions quarterly. From 2026, importers must purchase CBAM certificates corresponding to the carbon price that would have been paid under the EU ETS.

Primary sources

This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.

FAQ

Which products are affected by CBAM?+

Currently: iron and steel, aluminum, cement, fertilizers, electricity, and hydrogen. The scope may be expanded to cover organic chemicals, polymers, and other goods with significant carbon content by 2030.

What are the reporting obligations?+

During the transitional phase (Oct 2023-Dec 2025), importers must submit quarterly CBAM reports detailing: quantity of goods imported, embedded emissions, and any carbon price paid in the country of origin. Reports are submitted via the CBAM Transitional Registry.

How much do CBAM certificates cost?+

From 2026, CBAM certificate prices will be linked to the EU ETS weekly average auction price. In 2025, this was approximately €60-80 per tonne of CO2. Importers purchase certificates through a centralized platform.

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