CBAM in force: the carbon border mechanism and importers’ obligations

Now that the transitional period has ended, CBAM requires EU importers of carbon-intensive goods (steel, aluminium, cement, fertilisers, electricity, hydrogen) to buy certificates matching the embedded emissions and to file dedicated annual declarations.

For importing businesses CBAM is both a new cost and a new obligation, with effects on pricing and supply chains: it calls for mapping non-EU suppliers, collecting emission data and registering as an authorised declarant. The firm assists with the tax and customs framework.

Summary note by Studio Ponchio, based on tax and institutional sources. The text does not reproduce original contributions and does not constitute professional advice.