CBAM authorised declarant: how to apply
To file a CBAM declaration you must first be authorised in the CBAM Registry. Who qualifies, what's needed, and how to apply.
Carbon price paid in country of origin: the CBAM deduction
If a carbon price has already been paid where goods were produced, it can be deducted from the CBAM certificate liability. Here's how to claim it.
CBAM de minimis: the 50-tonne annual threshold
Importers below 50 tonnes per year across steel, aluminium, fertilisers and cement are out of scope. Not electricity or hydrogen.
CBAM communication template: what it is and how to fill it
The Commission's Excel template that non-EU operators use to share CBAM emissions data with their EU importers. Sheet-by-sheet overview.
CBAM downstream extension: what's proposed and what isn't law
A proposal to extend CBAM to downstream goods (cars, white goods, machinery) was in trilogue as of October 2026. It's not law yet — here's the state of play.
CBAM default values for Indian steel: what to expect
What the current corrected CBAM default values mean for EU importers of Indian steel — and why collecting actuals is almost always worth it.
CBAM cost calculation formula: a worked example
Specific embedded emissions × certificate price × tonnes imported. The formula EU importers will use, with a worked example and the current mark-up.
CBAM 2027 declaration deadline: what's due and when
The first annual CBAM declaration is due 30 September 2027, covering goods imported in 2026. Certificate sales start 1 February 2027.
CBAM default values: when they apply and how the mark-up works
Default values are the fallback when supplier data isn't verified. They come with a yearly mark-up: +10 %, +20 %, +30 %. Here's the practical impact.
CBAM facts: one sourced reference for the numbers that matter
A single fact sheet of the verified CBAM dates, thresholds and rules — every number with a source link and a 'checked on' date.
How to calculate CBAM embedded emissions: the EU method in plain words
Activity data × emission factor + process emissions → installation total → attributed per product → specific embedded emissions per CN code.
CBAM precursors explained: how upstream emissions carry into your good
Precursor embedded emissions travel through the supply chain. Here's how to identify, request and account for them in a CBAM declaration.
CBAM indirect emissions: when electricity counts (and when it doesn't)
For iron, steel and aluminium only direct emissions count. Cement and fertilisers add indirect emissions. The sintered-ore precursor exception for steel.
CBAM penalties: what happens if you don't comply
Fines for missing or under-reported CBAM certificates, late declarations and incorrect data. Plus the practical difference between error and evasion.
CBAM supplier data request: templates and how to actually get a reply
A clear, polite CBAM data request your non-EU supplier will understand — plus the follow-up sequence that gets a reply in days, not weeks.
CBAM Registry and O3CI operator portal: what's what
The CBAM Registry is where EU declarants file. O3CI is the free portal for non-EU operators to share data. Here's how they fit together.
Supplier won't send CBAM data: defaults, mark-up, playbook
If your non-EU supplier doesn't send CBAM data, you report with EU default values plus the yearly mark-up. Here's what to do about it.
CBAM scrap and secondary metals: zero or near-zero embedded emissions
Scrap steel and secondary aluminium carry very low embedded emissions. How to document scrap share, what counts as scrap, and the mass-balance split.
The CBAM timeline: 2026 → 2027 → 2028
Dates every EU importer needs. From the start of the definitive period on 1 January 2026 to the first declaration on 30 September 2027 and after.
UK CBAM 2027: what's coming, and how it compares to the EU
The UK is developing its own CBAM, due in 2027. Scope and design overlap with the EU version but there are differences. Here's where things stand.
Who pays CBAM? The EU importer explained
CBAM is paid by the EU importer, or its indirect customs representative. Not the supplier, not the customer. Here's how the obligation flows.
CBAM verification: when it's required and what it costs
Actual values can only be used after an EU-accredited verifier signs off. Site visit required in year one. Here's the process.
What is CBAM? The EU Carbon Border Adjustment Mechanism explained
CBAM is the EU's carbon price on imports of certain goods — cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. Here's how it works.