What is CBAM?
CBAM stands for Carbon Border Adjustment Mechanism. It’s a policy tool proposed by the European Union to prevent companies from relocating to areas with lower environmental standards to avoid carbon costs. CBAM puts a fair price on the carbon emitted during the production of carbon intensive goods that are entering the EU, and to encourage cleaner industrial production in non-EU countries.
Initially, CBAM targets sectors characterized by high emissions and trade exposure. Additionally, certain downstream products such as doors, screws, windows, cans, boxes, and bolts are encompassed within the CBAM legislation in some sectors. The scope of CBAM is set to broaden gradually over time. Expect glass, plastic and other to be included in the future.
Does CBAM affect your company?
Use our CBAM Identifier Tool! Make a free account in the Dubrink platform and get access to unlimited CBAM cecks. Unlike costly consulting services, which often charge thousands of euros for determining if your company is CBAM compliant, we provide support through an intuitive tool. With just a few clicks, you can swiftly determine if your imports fall under CBAM regulations.
If you find the tool helpful, we encourage you to explore our Intelligent CBAM Compliance Platform, which is designed to further streamline your compliance efforts and maximize your savings in both time and money.
What is CBAM exactly?
Starting January 2026, only approved CBAM declarants can import goods affected by CBAM rules. Initially, CBAM applies to Cement, Electricity, Fertilizers, Iron and Steel, Aluminium and Hydrogen. Your company must apply for this status. Once approved, you’ll need to regularly report the emissions from your imports. To calculate these, you must know the emissions released during production. Based on these emissions, importers need to purchase and report CBAM certificates. Additionally, by the end of each quarter, you should hold at least 80% of the certificates for your imports.
What should you do?
- Importing companies will need to sign up as approved CBAM declarants.
- Importing companies will have to know exactly what the emission data is of all their non-EU suppliers ánd the sub-suppliers of their suppliers if a main supplier purchases CBAM goods from these sub-suppliers.
- Calculate the total quantity of goods imported within a specific period.
- Calculate the many variables related to a.o. direct and indirect emissions.
- Enquire the carbon price due in the country of origin for the embedded emissions.
- Submit CBAM reports to the local authority and buy certificates to compensate the carbon emission.
That’s all?
Well, not really. It’s just the beginning. Let’s describe the operational steps. Click on the arrow for more information.
1. Break down your supplier's installation into distinct production processes with clear system boundaries.
Importers have to identify all suppliers and sub-suppliers and split the activities of these suppliers into so called ‘installations’. For example, the production of Cement Clinker could be process one, where the production of Portland Cement, which is partly made of Cement Clinker, is a second production process.
2a. Identify relevant parameters and methods and monitor them.
Now you have identified all processes, you’ll have to gather and monitor the data of these processes. CBAM requires you to gather information on the direct emissions from fuels and materials, direct emissions related to heat flows, waste gasses, electricity produced by the installation and indirect emissions related to electricity consumption. If a supplier uses a CBAM good as input for production, called a precursor, the supplier will have to determine and monitor the same variables for the production of that CBAM good. If the supplier buys it from a sub-supplier, the supplier has to make sure that sub-supplier is monitoring and gathering the data.
Bare in mind, the importer is responsible for the accuracy of the data.
2b. Identify relevant parameters and methods, then monitor them accordingly.
There are three options how to monitor, or call it determine, the direct emissions. Two of them are based on calculation: The Standard Method and the Mass Balance Method. A third option is a meeasurement-based methodology, called the Continuous emissions monitoring system. We’ll explain them in more detail in our Intelligent CBAM Compliance Platform.
Bare in mind, the importer is responsible for the accuracy of methodology!
3. Attribute emissions to production processes.
The importer must assess and compute both direct and indirect emissions from all data collected. This task can be complex and time-consuming, especially with numerous suppliers. Dubrink’s Intelligent CBAM Compliance Software simplifies this process by calculating emissions based on validated supplier data, saving time and effort for the importer.
4. Add the specific embedded emissions of relevant precursors.
First it is important to distinguish if the good is a simple good, or a complex good, which means that it is using precursors as import. In case of a complex good, both the specific embedded emissions of the produced good, as well the specific embedded emissions of the precursors should be calculated.
Bare in mind, the importer is responsible for the right data and calculations.
5. Determine the specific embedded emissions of CBAM goods and file the data to the local authority.
By now you know the emissions of precursors and the emissions which are direct and indirectly related to the goods. The final step is to calculate the emission per product and report the outcome to the local authorities. Don’t forget to submit to submit additional documents like proof of measure, proof of calculation and proof of payment of Co2 price paid in the country of origin.
From 2026 on, importers will have to buy import certificates to compensate the imported emissions.
Bare in mind, the importer is responsible for the right data and calculations.
CBAM Compliance Platform
Dubrink’s platform simplifies CBAM compliance by collecting, calculating, validating and organizing CBAM emission data between importers, suppliers and representatives.
Process Automation
Expert Support
Risk Mitigation
CBAM Ai Chat
Mitigate your risk!
CBAM Compliance Platform
Mitigate importer risks
“EXPERT ADVISE ON DEMAND, EVERY SECOND”
Dubrink’s Carbon Border Adjustment Mechanism platform minimizes importer risks by enforcing transparency, supplier accountability, comprehensive auditing, and rigorous validation. These measures ensure accurate emission data, reducing the potential for penalties and compliance issues.
Smart Compliance Reporting
“A unique, innovative data tool.”
Submit Carbon Border Adjustment Mechanism reports effortlessly with just one click, as suppliers are guided through the process within the system, minimizing errors and simplifying the overall procedure. Invite suppliers and their sub-suppliers, aided by our platform, to submit emissions, proof and calculations.
Intuitive Data Entry
“LET DUBRINK’S SOFTWARE FILL THE BLANKS FOR YOU .”
Dubrink’s platform is designed to streamline workflow by automating data entry. It proactively fills in supplier information, saving you valuable time and minimizing errors. Say goodbye to tedious manual data input and hello to a smoother, more accurate process. Experience the future of compliance management with Dubrink!
AI CBAM Consultant
“Dubrink’s platform shields us from risks.”
Leverage Dubrink’s AI consultant for Carbon Border Adjustment Mechanism inquiries. Our AI navigates complex legislation, providing swift and accurate answers, saving you time and consulting fees. Access Carbon Border Adjustment Mechanism knowledge instantly. The perfect guide for importer, supplier and representative.
Audit Archive Platform
“our backbone during inspections”
Even after suppliers have moved on, our system preserves every detail for your historical records and audit readiness. With Dubrink’s Carbon Border Adjustment Mechanism Compliance Software, you can access critical insights and information whenever you need them. Partner with Dubrink today and experience the confidence that comes from knowing your data is in safe hands for the long haul.
Easy Supplier Communication
“Using it is a breeze!”
Suppliers and importers can connect seamlessly by using Dubrink’s compliance Carbon Border Adjustment Mechanism software. Our platform empowers suppliers to input relevant CBAM data directly, while providing automated reminders and status dashboards for import and supplier monitoring. It is the ideal way of communication for both suppliers and importers.
Effortless Compliance Management
CBAM Expert Support
Our CBAM experts provide comprehensive support, ensuring thorough assistance.
User-Friendly
An intuitive interface for easy navigation and seamless reporting.
CBAM AI Chatbot
Our AI powered Chatbot provides instant assistance and answers for efficient reporting.
One-click CBAM filing
Effortless CBAM report submission and streamlined compliance, ensuring simplicity and accuracy.
Process Automation
Efficient automation of data collection, validation and reporting to save time and resources.
Risk Mitigation
We secure precise reporting and reliable validated data to minimize compliance risk.
Data Security
Robust security measures to protect sensitive CBAM data from unauthorized access or breaches.
Flexibility and Scalability
A flexible platform adaptable to specific needs and scalable to grow with the business.
Pay For Usage
Cost-efficient pay-for usage model, ensuring flexibility and affordability reflecting the usage of the platform.
★★★★★
"The Platform is brilliant as it allows us to connect with all our suppliers all over the world”
Dominik Mikula
★★★★★
"With Dubrink, suppliers seem to be pretty OK providing the data we ask them for."
Sabina den Brinker
★★★★★
"The Dubrink platform saves us a tremendous amount of time calculating our emissions."