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CBAM in Summary
1. CBAM applies only to importers of CBAM goods. .
- If you import more than 50 tonnes annually of steel, iron, aluminium or fertilisers per year, you must obtain an authorisation
- If you do import less than 50 tonnes annually, you only need to indicate the TARIC code Y137 during customs declaration.
- If you are unsure whether you fall within scope, you may request an authorisation number “just in case”. You will only need to surrender CBAM certificates and submit a report if the 50 tonne threshold is exceeded during the year. Access to the AMM module to track your CBAM imports can also be requested.
2. You must request access to the AMM (Authorisation Management Module) of the registry to apply for an authorisation. More information on creating an account and obtaining access is available this page.
3. Once your account has been created, you must apply for authorisation. This is done using a guide available this page. Processing takes on average 10 days, but an urgent request can be handled within one day. Please contact us directly if needed: CBAM@aev.etat.lu.
4. As soon as you exceed 50 tonnes of imported CBAM goods during a given year, you automatically become subject to CBAM obligations. There are two obligations:
- Submission of a report the following year. For example, if you exceed the 50 tonne threshold in 2026, you must submit an online report by 30 September 2027. In this report, you validate the imports and the associated emissions and indicate whether you use real emissions or default values.
- Surrender of CBAM certificates. One certificate corresponds to 1 tonne of CO₂ emitted.
5. Information on the price per certificate and the number of certificates to be surrendered before 30 September 2027 can be found on this page.
Two remarks:
- 2026 is different from subsequent years because it will not yet be possible to purchase certificates. The module allowing purchases will be active as of 1 February 2027. The price of a CBAM certificate is the same as that of an ETS allowance, which fluctuates daily and is based on the auction price. The quarterly ETS average will be published on the registry and the Commission website to help prepare for purchases in February 2027.
- For emissions linked to imports from 2027 onwards, certificates may be purchased 24/7. The price will be published every Monday, valid the day after the publication for one week, and will correspond to the average ETS allowance price of the previous week.
6. Using default values to calculate emissions requires no additional effort. During the reporting process, you only need to validate the system‑generated default emissions.
7. Real emissions may be used if they have been verified by an accredited verifier. More information on verification can be found on this page.
What is the Carbon Border Adjustment Mechanism (CBAM)?
The Carbon Border Adjustment Mechanism is an instrument introduced by the European Union to address carbon leakage and to encourage more climate-friendly production worldwide. It consists of applying a carbon price to certain imports of carbon-intensive goods, equivalent to the price paid by European companies under the EU Emissions Trading System (EU ETS).
The objective of CBAM is to ensure a level playing field between European producers subject to strict environmental requirements and foreign producers, while at the same time encouraging third countries to adopt ambitious climate policies.
Which imported products are covered by CBAM?
- Aluminium
- Cement
- Electricity
- Fertilisers
- Pig iron, iron and steel
- Hydrogen
Who is affected?
- Importers of CBAM goods into the European Union, where:
- The annual import volume exceeds 50 net tonnes
- The imported goods are listed in Annex I of Regulation (EU) 2023/956. The combined annual volume of all such goods counts towards the 50 tonnes threshold.
- The goods originate from a third country outside the European Economic Area (EEA) (EU, Norway, Switzerland, Iceland, Liechtenstein).
- Indirect customs representatives acting on behalf of importers for CBAM goods
- Producers of CBAM goods exporting to the EU
Who are the main actors involved in CBAM imports?
- An authorised CBAM declarant
- Customs authorities of an EU Member State
- The competent authority
- The European Commission
What should be checked before applying for access to the CBAM Registry?
- Whether the imported goods are listed in Annex I of Regulation (EU) 2023/956, based on their Combined Nomenclature (CN) codes
- Whether the annual import volume of CBAM goods exceeds the 50-tonne threshold
- Whether the goods originate outside the EU