How it works
Choose from the six CBAM sectors: iron & steel, aluminium, cement, fertilisers, hydrogen, or electricity. Each sector has specific embedded emissions factors.
Provide the quantity of goods being imported (in tonnes or MWh for electricity). If you have actual embedded emissions data from the producer, you can enter it directly.
The estimate uses embedded emissions, the applicable free-allocation adjustment and the certificate price for the import quarter in 2026 or the purchase week from 2027. The calculator records any carbon price entered as paid in a third country but does not subtract it from the result: the Commission has not yet published final binding implementing rules or a reference price for this deduction. A supplier's stated amount is not enough; the importer must prove effective payment under the rules.
When to use
Good practice
From 1 January 2026, the exemption applies where an importer’s combined annual net mass of goods in the four threshold sectors (iron and steel, aluminium, cement and fertilisers) does not exceed 50 tonnes. Aggregate covered goods across CN codes and imports handled by every customs agent or representative; include the shipment being assessed. If the total exceeds 50 tonnes, CBAM obligations apply to the covered goods for the year, not only the excess. Hydrogen and electricity are outside this exemption and are not counted toward the threshold. See Article 2a of Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083.
From 1 January 2026, goods in scope generally require an authorised CBAM declarant, except imports in the four threshold sectors when the importer’s combined annual net mass does not exceed 50 tonnes. Hydrogen and electricity always require an authorised declarant. Check the CN scope and country exclusions in Annexes I and III to Regulation (EU) 2023/956. Apply through the competent authority and CBAM Registry.
Sales start on 1 February 2027. There is no quarterly certificate coverage requirement for 2026 imports; the annual declaration and surrender for 2026 are due by 30 September 2027. From 2027, at each quarter end, the declarant must hold certificates equal to at least 50% of the certificate amount calculated from embedded emissions accumulated since the start of the year, after the free-allocation adjustment and any permitted reduction for a carbon price effectively paid in a third country. This is not permission to freely sell or transfer the remaining certificates.
Submit the annual declaration by 30 September of the year after import; the 2026 declaration is due on 30 September 2027. From 2027, at each quarter end, the declarant must hold certificates equal to at least 50% of the certificate amount calculated from embedded emissions accumulated since the start of the year, after the free-allocation adjustment and any permitted reduction for a carbon price effectively paid in a third country. Certificates cannot be freely transferred or sold to other persons; they may be surrendered, repurchased by the Member State under the legal rules, or cancelled by the Commission.
For declaration purposes, actual emissions data must meet the prescribed methodology and be verified by an accredited verifier. Supplier-provided data without that verification are an assumption for simulation, not verified emissions.
EU rules may allow a carbon price effectively paid in a third country for embedded emissions to be taken into account, subject to proof of payment and the applicable conditions. The Commission has not yet published final binding implementing rules or a reference price. The calculator therefore records the amount entered but does not subtract it from the result. A carbon tax or ETS in the producer’s country alone does not create a deduction.
Example
Conditional simulation: assume a 100 t batch of hot-rolled steel (CN 7208) from Turkey imported in Q2 2026, and assume the importer’s combined annual net mass in the four threshold sectors across all agents is 100 t including this batch, so it exceeds 50 t. Without actual emissions verified by an accredited verifier, the simulation uses Commission default values. €75.28/tCO₂e is the official Q2 2026 certificate price published on 6 July 2026 and applies to imports in that quarter. No deduction for a carbon price paid in a third country is included because no supporting evidence is supplied; this does not establish that a deduction is unavailable. The calculation must apply the appropriate benchmark and free-allocation adjustment. This is an estimate for the selected batch under the stated assumptions, not an annual settlement or a determination of the importer’s obligation.
| Batch / assumed annual import in the four threshold sectors | 100 t / 100 t (all agents combined; batch included) |
| Default embedded emissions (Turkey, CN 7208) | 2.428 tCO₂/t |
| With 10% mark-up (2026) | 2.671 tCO₂/t |
| EU benchmark for CN8 codes in the 7208 group (column B, route C) | 1.370 tCO₂/t |
| Free-allocation adjustment (97.5% of benchmark; CSCF 1) | 1.336 tCO₂/t |
| Payable emissions | (2.671 − 1.336) × 100 t = 133.5 tCO₂ |
| Official certificate price for Q2 2026 imports | €75.28/tCO₂e (European Commission; Q2 2026) |
| Conditional estimate for this batch (not annual settlement) | ≈ €10,050; depends on the default data and benchmark being applicable |
Legal basis
Establishes the Carbon Border Adjustment Mechanism. Covers iron & steel, aluminium, cement, fertilisers, hydrogen, and electricity. The transitional phase (reporting only) runs from October 2023 to December 2025; the definitive phase begins 1 January 2026.
Lays down the rules for the transitional period, including reporting obligations, default emission values, and the CBAM transitional registry.
The EU ETS establishes the carbon price that CBAM mirrors. As free allowances for EU producers are phased out, CBAM ensures a level playing field for domestic and imported goods.
Amends the phase-out schedule for free ETS allowances and simplifies CBAM procedures.
Default values are set by Commission Implementing Regulation (EU) 2025/2621 as corrected by Regulation (EU) 2026/1740. The informational Commission workbook used for checks was updated on 10 August 2026 and retrieved on 2 October 2026; the legal acts, not the workbook alone, are binding (https://eur-lex.europa.eu/eli/reg_impl/2025/2621/oj, https://eur-lex.europa.eu/eli/reg_impl/2026/1740/oj). For CN8 codes in the 7208 group, the 1.370 tCO₂e/t benchmark is from column B, route C, in the Commission workbook dated 13 February 2026. The CSCF is 1 (100%) for 2026–2030 under Article 1 of Implementing Decision (EU) 2026/1862 (https://eur-lex.europa.eu/eli/dec_impl/2026/1862/oj).
FAQ
Disclaimer: This is guidance, not legal or tax advice. Actual duties are set by customs authorities based on the declaration. Rates and interpretations change - for specific cases, ask a customs broker or tax advisor.
As of: July 2026