CBAM is gaining momentum: the Carbon Border Adjustment Mechanism will enter its regulatory phase on 1 January 2026. What does this mean for importers? For all imported goods affected from this date onwards, CBAM certificates must be purchased and submitted annually to offset the emissions generated during production. This makes CO₂ costs concrete, measurable and a relevant factor in corporate planning.
Status as an approved CBAM registrant will become a key requirement for importing the goods affected. Companies must prepare for new reporting obligations, stricter audit processes and increasing financial burdens.
The EU has now further specified the legal framework, including through the so-called Omnibus Initiative, which provides for significant adjustments to minimum quantities and certificate trading.
The EU Commission has published additional guidelines and checklists to clarify uncertainties in emissions calculation and data collection during the transition period. Nevertheless, initial experience from the ongoing CBAM reports shows that many companies need to improve data quality and supplier integration.
Links:
CBAM: Start des Zulassungsverfahrens
Pressemitteilung der EU vom 26.02.2025
CBAM Checklist for EU importers
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