PL: CBAM | DE: CBAM
Definition
CBAM (Carbon Border Adjustment Mechanism) is a new EU climate policy instrument, introduced by Regulation (EU) 2023/956. It aims to prevent carbon leakage by imposing charges on imports of carbon-intensive goods from countries that do not apply comparable climate protection mechanisms.
CBAM covers the following sectors: iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen. The transitional phase (1 October 2023 - 31 December 2025) involved reporting of embedded emissions only. Since 1 January 2026 the definitive phase applies: importers above the 50 t/year threshold must hold Authorised CBAM Declarant status and file annual declarations, and the number of certificates to surrender corresponds to the embedded emissions after deducting the free allocation determined by the EU benchmark (IR (EU) 2025/2620). CBAM certificate sales start on 1 February 2027, with the first surrender - covering 2026 imports - due by 30 September 2027 (Reg. (EU) 2025/2083). The certificate price corresponds to the quarterly average EU ETS auction price (weekly from 2027).
CBAM is particularly relevant for importers of steel, aluminum, and cement from countries such as China, India, Turkey, and Russia. The CBAM charge can be reduced by the equivalent of carbon prices already paid in the country of production.
CBAM covers the following sectors: iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen. The transitional phase (1 October 2023 - 31 December 2025) involved reporting of embedded emissions only. Since 1 January 2026 the definitive phase applies: importers above the 50 t/year threshold must hold Authorised CBAM Declarant status and file annual declarations, and the number of certificates to surrender corresponds to the embedded emissions after deducting the free allocation determined by the EU benchmark (IR (EU) 2025/2620). CBAM certificate sales start on 1 February 2027, with the first surrender - covering 2026 imports - due by 30 September 2027 (Reg. (EU) 2025/2083). The certificate price corresponds to the quarterly average EU ETS auction price (weekly from 2027).
CBAM is particularly relevant for importers of steel, aluminum, and cement from countries such as China, India, Turkey, and Russia. The CBAM charge can be reduced by the equivalent of carbon prices already paid in the country of production.