CBAM (Carbon Border Adjustment Mechanism) is the European Union’s carbon border adjustment mechanism. Its aim is to encourage producers in third countries to reduce emissions generated during the production of CBAM goods. The higher the emissions generated during production, the higher the CBAM cost when the goods are imported into the EU.
CBAM ultimately supports the EU’s goal of achieving climate neutrality by 2050.
What are CBAM goods?
The aim of CBAM is to encourage producers in third countries to reduce emissions generated during the production of goods. Carbon-intensive goods covered by CBAM include:
Who is responsible for CBAM compliance?
The importer of CBAM goods is responsible for meeting CBAM obligations. However, individual tasks related to CBAM compliance can be outsourced to an external partner.
We take care of the agreed tasks and support you throughout the entire process.
CBAM obligations
Importers of CBAM goods must comply with several CBAM obligations:
- check whether the imported goods are covered by CBAM,
- obtain the status of an authorised CBAM declarant,
- obtain emissions data from suppliers,
- maintain the required records,
- prepare and submit the annual CBAM declaration,
- meet the requirements for the purchase and surrender of CBAM certificates,
- keep up to date with changes in CBAM legislation.
As CBAM legislation continues to develop and evolve, it is important for importers to establish the appropriate procedures in good time and ensure ongoing compliance.
Recommendations for importers in 2026
The status of an authorised CBAM declarant
Check whether you hold the status of authorised CBAM declarant. If not, access the CBAM registry and submit an application; otherwise, you will not be able to import CBAM goods.
Continue to Step 2.
Apply to obtain authorised CBAM declarant status.
Reporting method for embedded emissions
Decide whether you will report embedded emissions:
Based on default values
If you choose this option, you do not need to obtain emissions data from your suppliers. Instead, you use the default values set by the European Commission.
Based on actual emissions
Obtain the emissions data and verification report from the CBAM registry.
Obtain the emissions data and verification report from your supplier.
Use actual emissions.
Use default values.
CBAM certificates for the year 2026
Make sure you purchase the required number of CBAM certificates for 2026.
CBAM certificates for the year 2027
Make sure you purchase the required number of CBAM certificates for 2027. Deadline for purchase (no later than):
Submission of the CBAM declaration
Make sure you submit the CBAM declaration on time.
- 1Check whether you hold the status of authorised CBAM declarant. If not, access the CBAM registry and submit an application; otherwise, you will not be able to import CBAM goods.
- 2Decide whether you will report embedded emissions based on:
- aDefault values If you choose this option, you do not need to obtain emissions data from your suppliers. Instead, you use the default values set by the European Commission.
- bActual emissions
- If the producer of the CBAM goods (operator of the installation) is registered in the CBAM registry, obtain the emissions data and verification report from the CBAM registry.
- If the producer of the CBAM goods (operator of the installation) is not registered in the CBAM registry, obtain the emissions data and verification report from your supplier.
- If you do not receive the required data or verification report, use default values to calculate the embedded emissions.
- 3Make sure you purchase the required number of CBAM certificates for 2026. The certificates are expected to be available for purchase from 1 February 2027 to 30 September 2027.
- 4Make sure you purchase the required number of CBAM certificates for 2027. The expected deadlines for purchasing CBAM certificates are:
- a31 March 2027 – for CBAM goods imported in Q1 2027
- b30 June 2027 – for Q2 2027
- c30 September 2027 – for Q3 2027
- d31 December 2027 – for Q4 2027
- 5Make sure you submit the CBAM declaration on time. For 2026, the deadline for submitting the CBAM declaration is 30 September 2027.
Frequently asked questions
What should we do if we do not receive actual emissions data from our supplier?
If you do not receive actual emissions data from your supplier, use the applicable default values to calculate the embedded emissions.
We have received actual emissions data, but we do not have a verification report. Can we use the actual emissions data?
No. The actual emissions data cannot be used. Use the applicable default values to calculate the embedded emissions.
Customs has stopped the import of our CBAM goods. What can we do?
We recommend obtaining the status of an authorised CBAM declarant as soon as possible. Importers who do not have this status cannot import CBAM goods in the EU.
We can assist you with the entire application process for the status of an authorised CBAM declarant. For more information, contact us at info@anova.si or call us on +386 41 79 30 54.
Let our team manage your CBAM compliance
Don’t wait until the next deadline or for missing supplier data. Work with us to establish a clear process and ensure your CBAM obligations are met on time.
