How it works
Choose from the six CBAM sectors: iron & steel, aluminium, cement, fertilisers, hydrogen, or electricity. Each sector has specific embedded emissions factors.
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.
The calculator subtracts the free-allocation deduction - 97.5% of the EU benchmark in 2026 (IR (EU) 2025/2620) - from the embedded emissions, multiplies the excess by the current CBAM certificate price, and adjusts for any carbon price already paid in the country of origin.
When to use
Good practice
Since 1.01.2026, a mass-based threshold of 50 tonnes/year per importer applies (aggregate across all CBAM CN codes; electricity and hydrogen sit outside the threshold). Importers below 50 t/year are exempt from reporting and certificate-purchase obligations under the NEW Art. 2a of Regulation (EU) 2023/956, inserted by Reg. (EU) 2025/2083 'Omnibus' Art. 1(3) (CELEX 32025R2083).
From 1.01.2026, imports of CBAM goods require registration as an Authorised CBAM Declarant. Apply via the CBAM Registry (European Commission). Without this status, CBAM-covered goods cannot be imported. The declarant is responsible for the correctness of declarations and surrender of certificates.
Regulation (EU) 2025/2083 (Omnibus) postponed the start of CBAM certificate sales to 1 February 2027. In 2026, only annual reporting (deadline 30.09.2027 for year 2026) and declarant registration apply - you are not yet buying certificates.
Annual CBAM declaration must be submitted by 30 September of the year following the import (Reg. 2025/2083 moved this from 31.05 to 30.09). 50% of certificates corresponding to the obligation must be held in the account until year-end as a safety net - the remainder can be resold on the market.
Default emission values (IR 2025/2621) are often higher than actual plant-specific data. If your supplier can provide verified embedded emissions, your CBAM liability may be significantly lower.
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.
Example
You import 100 tonnes of hot-rolled steel (CN 7208) from Turkey without verified actual emissions data from the producer - the calculator applies the EU default values. Default value for Turkey and CN 7208 (Annex I IR (EU) 2025/2621): 2.428 tCO₂/t (direct emissions, production route C), plus the 10% mark-up for 2026. Official quarterly CBAM Certificate Price Q2 2026 (DG TAXUD, published 6.07.2026, Art. 21(1a) Reg. 2023/956 after Omnibus 2025/2083): €75.28/tCO₂e. No carbon price paid in Turkey. Note: contrary to a common simplification, in 2026 you do NOT pay just 2.5% of the full liability - under IR (EU) 2025/2620, 97.5% of the EU benchmark (the free-allocation deduction) is subtracted from the emissions, and the entire excess above the benchmark is payable.
| Import quantity | 100 tonnes |
| Default embedded emissions (Turkey, CN 7208) | 2.428 tCO₂/t |
| With 10% mark-up (2026) | 2.671 tCO₂/t |
| EU benchmark (route C) | 1.370 tCO₂/t |
| Free-allocation deduction (97.5% of benchmark) | 1.336 tCO₂/t |
| Payable emissions | (2.671 − 1.336) × 100 t = 133.5 tCO₂ |
| CBAM certificate price (Q2 2026) | €75.28/tCO₂e |
| CBAM cost 2026 | ≈ €10,050 |
Legal basis
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.
Lays down the rules for the transitional period, including reporting obligations, default emission values, and the CBAM transitional registry.
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.
Amends the phase-out schedule for free ETS allowances and simplifies CBAM procedures.
Commission Implementing Regulation (EU) 2025/2621 of 16 December 2025 — default values for embedded emissions. Sets granular default emission values per CN code and country of origin applicable from 01.01.2026 (CELEX 32025R2621). Full text: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202502621
FAQ
Disclaimer: This is guidance, not legal or tax advice. Actual duties are set by customs authorities based on the declaration. Rates and interpretations change - for specific cases, ask a customs broker or tax advisor.
As of: July 2026