The EU's Carbon Border Adjustment Mechanism puts a carbon price on certain imports, so that goods made abroad pay the same carbon cost as goods made under the EU Emissions Trading System.
CBAM covers imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. Since 1 January 2026 the definitive period applies: importers must be authorised CBAM declarants, report the embedded emissions of what they import each year, and surrender CBAM certificates to cover them. The 2025 simplification (Regulation (EU) 2025/2083) added a 50-tonne annual threshold that takes most small importers out of scope.
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This hub is general information for professional education. It is not legal or tax advice.