What Is CBAM?

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With the introduction of the Carbon Border Adjustment Mechanism (CBAM), the European Union (EU) is taking an important step toward a climate-neutral economic area. As a complementary measure to the EU Emissions Trading System, CBAM aims to offset the emissions of imported goods and prevent so-called "carbon leakage" — the relocation of production outside the EU to circumvent stricter climate regulations. But CBAM also raises numerous questions that present challenges for companies.

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In our whitepaper "Frequently Asked Questions About the Carbon Border Adjustment Mechanism (CBAM)," we address the most important topics and provide practical answers to help companies navigate their path to CBAM compliance.

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Key Questions at a Glance

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1. Am I Affected by CBAM?

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One of the most fundamental questions for companies is whether they are subject to CBAM at all. CBAM applies to specific product categories identified by customs tariff numbers. Cross-referencing with the official list of affected tariff numbers is the first step to gaining clarity.

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2. What Is the Current Status of CBAM Legislation?

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CBAM regulation is being phased in, with a transitional period during which reports must be prepared and submitted. In our whitepaper, we explain the specific deadlines and requirements companies need to be aware of right now.

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3. What Information Do I Need to Submit for CBAM?

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CBAM reports consist of various data areas, including information on suppliers, production facilities, and goods. We explain in detail what information is required and how to enter this data into the EU transitional registry.

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4. What Carbon Fees Apply?

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Starting in 2026, companies will need to purchase carbon certificates for the emissions generated abroad in the production of their imported goods. We provide an overview of expected certificate prices and explain the calculation methodology.

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5. How Do I Register with the EU Transitional Registry?

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Registration in the EU transitional registry is a two-step process and can be complex. We outline the data and certificates required and how companies can prepare for the registration process.

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6. What Happens If I Fail to Submit the Report?

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CBAM compliance is mandatory, and non-compliance carries the risk of sanctions. Companies should take their reporting obligations seriously to avoid potential penalties and properly document their carbon footprint.

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7. How Can Companies with Complex Structures Handle CBAM?

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For companies with multiple locations or diverse supplier networks, CBAM reporting can be particularly demanding. Our whitepaper provides helpful insights on how companies can set up structured processes and optimally organize their data.

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The requirements of the CBAM regulation are extensive, but they also present an opportunity to strategically improve the carbon footprint of the supply chain. Companies that act early on CBAM compliance benefit from increased competitiveness and can better manage risks related to CO2 emissions. Moreover, it is important to stay up to date with the latest regulatory developments.

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For the full list of questions and detailed answers, download our whitepaper now!

The introduction of the Carbon Border Adjustment Mechanism (CBAM) marks a significant step by the European Union (EU) toward a climate-neutral economic area in line with its ambitious "Green Deal." CBAM, a system for identifying and offsetting emissions from imported goods, is considered an essential complement to the existing EU Emissions Trading System. The extensive requirements of this new regulation can represent considerable effort for affected companies.