CBAM Definitive Regime Is Now Live: Are You Compliant?

Introduction

After a transitional period running from October 2023 to December 2025, the EU Carbon Border Adjustment Mechanism is now in force. From 1 January 2026, importers of covered goods into the EU are required to purchase and surrender CBAM certificates to cover the embedded carbon in those goods.

What CBAM Covers

Six product categories are within scope: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. CBAM is designed to eliminate the competitive advantage that non-EU producers have historically held by exporting to the EU from jurisdictions with weaker or no carbon pricing.

Who Is Affected

The legal obligation falls on the EU customs declarant. UK businesses exporting covered goods to EU customers have an indirect exposure: their EU customers’ CBAM compliance costs will affect pricing negotiations and supplier selection criteria.

What the Definitive Regime Requires

• Registration: importers must be registered as authorised CBAM declarants.
• Embedded carbon data: importers must obtain verified embedded carbon data from their suppliers.
• Certificate purchase: CBAM certificates must be purchased at the prevailing weekly carbon price.
• Annual declaration: a CBAM declaration must be filed by 31 May each year.

Penalties for Non-Compliance

The EU CBAM Regulation sets penalties of between €10 and €50 per tonne of CO₂ equivalent that is not covered by certificates.

How MyCustomsInfo® Supports CBAM Compliance

MyCustomsInfo® maps your covered import portfolio against the CBAM product categories, identifies your embedded carbon data requirements by supplier and country of origin, and tracks the documentation needed for annual declaration.

If you import any of the six CBAM product categories or export them to EU buyers, book a complimentary 30-minute assessment today. Schedule your assessment.