CBAM is the EU’s Carbon Border Adjustment Mechanism, which will enter into full effect from 1 January 2026. The purpose is to reduce CO₂ emissions by ensuring that goods imported into the EU from third countries pay a CO₂ charge equivalent to the costs already paid by EU producers under the EU Emissions Trading System (ETS).
Which goods are covered?
Currently, CBAM covers the following product groups, and the list is expected to be expanded around 2026/2027:
- Iron and steel
- Aluminium
- Cement
- Fertilisers
- Electricity
- Hydrogen
What does this mean in practice?
From 1 January 2026, companies importing CBAM-covered goods into the EU must be registered as CBAM declarants in order to import these goods. This authorisation ensures that the company can report CO₂ data and handle CBAM certificates correctly.
FREJA helps you navigate CBAM safely
At FREJA, we have a thorough understanding of the CBAM rules, registration requirements, and the practical implications for importing CBAM-covered goods. We closely monitor developments and ensure that our solutions and advisory services are always up to date with current EU and customs regulations.
If you have any questions or need guidance, please contact your usual contact person at FREJA.