What is CBAM and why was it introduced?

CBAM (Carbon Border Adjustment Mechanism) is an EU regulation that puts a carbon price on imports of certain carbon-intensive goods. It was introduced to prevent carbon leakage — the risk that EU companies move production to countries with weaker climate policies, or that EU producers are undercut by cheaper imports that do not bear a carbon cost.

Which products are covered by CBAM?

CBAM currently covers six sectors: iron & steel, aluminium, cement, fertilisers, hydrogen, and electricity. The regulation may be extended to additional sectors (such as organic chemicals and polymers) in future reviews.

When do I actually have to start paying CBAM costs?

The transitional period (October 2023 – December 2025) requires quarterly reporting only, with no financial obligation. From 1 January 2026, importers must purchase CBAM certificates corresponding to the embedded emissions of their imported goods.

How is the CBAM certificate price determined?

The price of CBAM certificates is based on the weekly average auction price of EU ETS allowances. This means the CBAM price moves in line with the EU carbon market. Certificates can be purchased from national authorities via the CBAM registry.

Can I deduct carbon costs paid in the country of origin?

Yes. If a carbon tax or emissions trading scheme exists in the exporting country and the producer has paid a carbon price on the goods, that amount can be deducted from your CBAM obligation. You need proper documentation (receipts, certificates) to claim the deduction.

What are default emission values?

If you cannot obtain actual production-specific emissions data from your supplier, you use default values published by the European Commission. These are typically based on the average emission intensity of the exporting country or, as a fallback, on the worst-performing installations. Using defaults usually results in higher CBAM costs than actual data.

Who is responsible for CBAM compliance?

The authorised CBAM declarant — typically the importer of record or their customs representative — is responsible for quarterly reporting (transitional period) and for purchasing and surrendering CBAM certificates (definitive phase). You must be registered in the CBAM registry to fulfil these obligations.

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CBAM

CBAM carbon fee calculator for imports of steel, aluminium, cement, fertilizers, hydrogen and electricity.

Ładowanie kalkulator...

How the CBAM Calculator Works

Select the product category

Choose from the six CBAM sectors: iron & steel, aluminium, cement, fertilisers, hydrogen, or electricity. Each sector has specific embedded emissions factors.

Enter import quantities

Provide the quantity of goods being imported (in tonnes or MWh for electricity). If you have actual embedded emissions data from the producer, you can enter it directly.

Calculate the CBAM liability

The calculator multiplies embedded emissions by the current EU ETS carbon price, adjusts for any carbon price already paid in the country of origin, and shows your estimated CBAM certificate cost.

When to Use This Calculator

✓You import steel, aluminium, cement, fertilisers, hydrogen, or electricity from non-EU countries
✓You need to estimate CBAM financial exposure for budget planning
✓You are preparing annual CBAM declarations in the definitive phase from 2026 (obligation to purchase CBAM certificates)
✓You want to compare CBAM costs across different product categories or supplier countries
✓You are evaluating whether to source from an EU supplier to avoid CBAM

Pro Tips

Use actual emissions data where possible

Default emission values are often higher than actual plant-specific data. If your supplier can provide verified embedded emissions, your CBAM liability may be significantly lower.

Account for carbon prices paid at origin

If a carbon tax or ETS exists in the exporting country, the amount paid can be deducted from your CBAM obligation. Keep documentation of any carbon costs paid in the country of production.

Track the EU ETS price

CBAM certificate prices mirror the EU ETS allowance price, which fluctuates weekly. Monitoring the price trend helps you time purchases and forecast costs accurately.

Ensure supplier emissions data is ready

Since 1 January 2026, the CBAM definitive phase is in effect and importers must purchase CBAM certificates. Make sure verified emissions data from your suppliers is available to avoid higher EU default values.

Example Calculation

You import 200 tonnes of hot-rolled steel coil (HS 7208) from Turkey. Default embedded emissions: 1.85 tCO₂/tonne. EU ETS price: €80/tCO₂. Turkey carbon cost: €0/tCO₂.

Import quantity	200 tonnes
Embedded emissions (default)	1.85 tCO₂/t
Total embedded emissions	370 tCO₂
EU ETS price	€80.00/tCO₂
CBAM liability (100% emissions)	€29,600.00
Free allowances 2026	97.5%
CBAM factor 2026	2.5%
Actual CBAM cost 2026	€740.00
CBAM cost per tonne of steel (2026)	€3.70

Legal Basis

Regulation (EU) 2023/956 — CBAM Regulation

Establishes the Carbon Border Adjustment Mechanism. Covers iron & steel, aluminium, cement, fertilisers, hydrogen, and electricity. The transitional phase (reporting only) runs from October 2023 to December 2025; the definitive phase begins 1 January 2026.

Implementing Regulation (EU) 2023/1773

Lays down the rules for the transitional period, including reporting obligations, default emission values, and the CBAM transitional registry.

EU Emissions Trading System (Directive 2003/87/EC)

The EU ETS establishes the carbon price that CBAM mirrors. As free allowances for EU producers are phased out, CBAM ensures a level playing field for domestic and imported goods.

Regulation (EU) 2025/2083

Amends the phase-out schedule for free ETS allowances and simplifies CBAM procedures.

Implementing Regulation (EU) 2025/2621

Sets default emission values per CN code and country of origin from 01.01.2026.

Frequently Asked Questions

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