EU Carbon Border Adjustment Mechanism · Reg (EU) 2023/956

Are your imports in scope of CBAM?

Describe one import — sector, annual mass, your role and the import date — and find out whether the EU Carbon Border Adjustment Mechanism applies, whether the new 50-tonne de minimis exemption frees you, whether you must register as an authorised CBAM declarant, and exactly what you must do, with the regulation behind each step.

CBAM in one line

CBAM covers EU imports of cement, iron & steel, aluminium, fertilisers, electricity and hydrogen. It ran as reporting-only from 1 October 2023 to 31 December 2025; from 1 January 2026 the definitive period applies and importers must hold authorised CBAM declarant status and surrender certificates. The 2025 simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year — about 182,000 importers, while still covering over 99% of emissions. Certificate sales for 2026 emissions start in 2027.

Official sources: European Commission — CBAM · CBAM simplifications (Reg 2025/2083) · Regulation (EU) 2023/956

Check one import

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Check one import

CBAM covers six sectors. Anything outside them is out of scope.

Your total yearly mass of CBAM goods imported into the EU. Drives the 50-tonne de minimis. Not used for electricity (measured in MWh).

Importer of record, or the indirect customs representative declaring on someone's behalf.

Determines the period: transitional (reporting only, until 31 Dec 2025) or definitive (from 1 Jan 2026).

In scope · Definitive period

3things you must do

You import 50 t/yr or more of CBAM goods in the definitive period — you must be an authorised CBAM declarant and surrender certificates.

Your CBAM obligations

  • Apply for authorised CBAM declarant status (you import 50 t/yr or more of CBAM goods)Regulation (EU) 2023/956 as amended by Reg (EU) 2025/2083
  • Surrender CBAM certificates for embedded emissions — sales for 2026 emissions start in 2027Regulation (EU) 2023/956, definitive period (from 1 Jan 2026)
  • Determine and declare the embedded emissions of your imported goodsRegulation (EU) 2023/956, Art. 6–7 (CBAM declaration)

Per-import export

CBAM scope & declarant-readiness sheet (PDF) · €29

A print-ready sheet for one import line: the scope determination, the period, the de minimis result, an authorised-declarant readiness checklist and the regulation citations — built from the answers above.

This is guidance, not legal or customs advice. The export restates the regulation's requirements for your inputs; your customs adviser signs off the filing.

What this tool is — and isn't

This meter restates Regulation (EU) 2023/956 and the 2025 simplification (Reg (EU) 2025/2083) for the import you describe. It is orientation, not legal or customs advice, and does not replace an authorised CBAM declarant filing or professional counsel. Verify against the linked official sources, and note that implementing acts on certificate mechanics are still being issued.

CBAM rules and the 2025 simplification last reviewed June 2026.All figures verified against the European Commission and EUR-Lex (2026-06-14).

How the determination works

1. Is the good in scope?

CBAM applies to imports of six sectors — cement, iron & steel, aluminium, fertilisers, electricity and hydrogen (Regulation (EU) 2023/956, Annex I). Anything else is out of scope. Electricity is measured in MWh rather than tonnes, so the mass-based de minimis does not map onto it cleanly and the tool flags it for verification rather than asserting a number.

2. The 50-tonne de minimis

The 2025 Omnibus simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year — about 182,000 importers, mostly SMEs, while still covering over 99% of emissions. At or above 50 tonnes, you must apply for authorised CBAM declarant status and surrender CBAM certificates.

3. Transitional vs definitive period

From 1 October 2023 to 31 December 2025, CBAM was reporting-only (no certificates, no payment). From 1 January 2026 the definitive period applies; certificate sales for 2026 emissions begin in 2027. The tool resolves the period from your import date.

Frequently asked questions

Which goods are covered by CBAM?
Imports of cement, iron & steel, aluminium, fertilisers, electricity and hydrogen (Regulation (EU) 2023/956, Annex I). Other goods are out of scope.
What is the 50-tonne de minimis?
The 2025 simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year from CBAM obligations — about 182,000 importers, while still covering over 99% of emissions in scope.
When do I have to buy CBAM certificates?
Certificates apply in the definitive period (from 1 January 2026). The sale of certificates for emissions embedded in goods imported during 2026 starts in 2027. Before 2026, CBAM was reporting-only.
Do I need to register as an authorised CBAM declarant?
If you import 50 tonnes or more of CBAM goods per year in the definitive period, yes — you (or your indirect customs representative) must apply for authorised CBAM declarant status. Below 50 tonnes you are exempt.
How is electricity treated?
Electricity is in scope but measured in MWh, not tonnes, so the mass-based 50-tonne de minimis is defined for goods measured by weight and does not map onto electricity cleanly. The tool flags electricity for verification against the regulation rather than asserting an exemption figure.
Is this legal or customs advice?
No. This tool restates the CBAM Regulation and its 2025 simplification for the import you describe. It is orientation for importers, not a CBAM filing or professional advice. Always verify against the linked official sources.

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