CBAM guide

Since 2026 the EU Carbon Border Adjustment Mechanism has been in its definitive period. Here we explain the rules that matter most to importers and customs agencies – briefly, with the official figures.

• Am I subject to CBAM?Three questions decide whether your company falls under CBAM: is the CN code listed in Annex I, do the goods originate outside the EU, do you import more than 50 t a year? With a free CN code check and cost calculator.
• CBAM deadlines 2026 and 2027All dates of the CBAM definitive period: authorisation before exceeding 50 t, certificate sales from 1 February 2027, holding obligation from 2027, first annual declaration by 30 September 2027 – with legal basis.
• The CBAM annual declaration for 2026What goes into the first CBAM annual declaration, who submits it and by when: quantities, embedded emissions, certificates and verification reports – deadline 30 September 2027. With the current status of the format in the CBAM registry.
• Which documents do I need for CBAM?Which documents you need for CBAM: customs documents for CN code and net mass, minimum data under Annex V, the producer's verification report, evidence of carbon prices paid – and that everything for 2026 must be kept until 31 December 2031.
• CBAM for DDP deliveries and importers outside the EUIf your supplier delivers duty paid (DDP), they are often the importer – without being established in the EU. Who must then be a CBAM declarant, why the customs representative must be authorised and what you should clarify as a buyer.
• The CBAM 50-tonne mass thresholdSince 2026 importers of up to 50 tonnes of CBAM goods a year are exempt. What counts, what happens when you exceed it, why authorisation can take 120 days or more – with a free 50-tonne traffic light.
• Becoming an authorised CBAM declarantAnyone importing more than 50 t of CBAM goods a year needs authorised CBAM declarant status. Who must apply, how long the authority has and which obligations follow.
• CBAM for customs agencies and forwardersWhat CBAM means for customs agencies and forwarders: indirect representation without a mass threshold, importers outside the EU, and how to keep track of your clients' 50-tonne threshold.
• CBAM certificates: price, purchase and surrenderWhat a CBAM certificate costs, when it is bought and how many you must surrender. With official 2026 prices and a free calculator per CN code and country of origin.
• CBAM for electricity and hydrogenThe 50-tonne threshold does not apply to electricity and hydrogen: authorised CBAM declarant status from the first import. What applies, who is affected and which emissions count.
• CBAM for iron and steelWhich steel goods are covered by CBAM – almost all of chapter 72 and parts of chapter 73 such as screws, tubes and structures. Exclusions, mark-ups and costs at a glance.
• CBAM for aluminiumWhich aluminium goods are covered by CBAM: unwrought aluminium, profiles, sheets, foil, tubes, structures. Waste and household articles are excluded – overview with CN codes.
• CBAM for cement and clinkerWhich cement goods are covered by CBAM: cement clinker, Portland and aluminous cement, other hydraulic cements and calcined kaolinic clay. With direct and indirect emissions.
• CBAM for fertilisersWhich fertilisers are covered by CBAM: ammonia, nitric acid, potassium nitrate, nitrogenous and multi-nutrient fertilisers. With mark-up, indirect emissions and deadlines.

Are my goods covered by CBAM? Check a CN code for free →All CN codes covered, with default values →

Legal status as of 11 October 2026. CBAMfix does not replace legal, tax or customs advice.