EU CBAM
What is CBAM?In practice, CBAM affects companies that import specific goods into the EU. For importers, CBAM is unfortunately often a hard nut to crack. These companies must collect emissions data from suppliers, assess it against EU rules, and report it in a structured, auditable manner. This makes CBAM not just a reporting obligation but a new compliance process that directly impacts supply chains, data quality, and internal controls. A lot of companies struggle with these obligations and that's where Dubrink can help.
CBAM is complex by design - and it will only become more complex. Today, it applies to a limited number of product categories, but the scope will expand over time to include additional sectors and materials. Reporting requirements will become stricter, verification will become more important, and financial exposure will become more real.
While CBAM is currently active in the EU, similar mechanisms are already planned elsewhere. The United Kingdom is expected to introduce CBAM from 2027, and other countries, such as Turkey, are likely to follow. For internationally active companies, CBAM is therefore not a one-off EU issue, but a structural compliance challenge.
In practice from:
1 January 2026
Sectors included:
Iron & Steel
Aluminium
Cement
Fertilisers
Electricity
Hydrogen
First declaration:
30 September 2027