CBAM: Carbon Border Adjustment Mechanism

CBAM (Carbon Border Adjustment Mechanism) the European Commission’s tool to tax CO₂ emissions embedded in certain imported goods

Its goal is to prevent carbon leakage and ensure fair competition for EU companies under the ETS system.

CBAM: what is it?

The Carbon Border Adjustment Mechanism is an environmental rebalancing tool designed to align the environmental costs of imported products with those imposed on European goods. More than a simple tax, the CBAM acts as a market corrective: it internalizes the environmental externalities linked to production in countries with less stringent climate standards. Its objective is not only environmental, but also economic, as it prevents the delocalization of emissions and preserves the competitiveness of European industry. Through the purchase of certificates equivalent to the embodied emissions, an economic value is attributed to the CO₂ emitted, making the climate cost of imported goods transparent.

Who is affected

CBAM applies to goods from non-EU countries in sectors with high carbon intensity:

Cement

Iron and steel

Aluminium

Fertilisers

Hydrogen

Electricity

Other sectors may be included in the future.

What the CBAM requires

From 1 October 2023, the transitional phase began: importers must submit quarterly reports on the embedded emissions in goods subject to CBAM.

This phase does not yet include the purchase of CBAM emission certificates, but the failure to communicate will result in penalties.

From February 2026, the CBAM will be fully enforced, and importers will be required to purchase CBAM certificates based on reported emissions.

Tecno Group CBAM Calculator

CBAM: disponibili i nuovi benchmark.
Calcola ora l’impatto dei certificati CBAM sulle tue importazioni!

Il 17 dicembre la Commissione Europea ha pubblicato i nuovi benchmark CBAM e i valori di default aggiornati, consentendo oggi un calcolo molto accurato delle emissioni incorporate e dell’esposizione ai certificati CBAM per le merci importate.

Alla luce di questi aggiornamenti, il Calcolatore CBAM di Tecno Group è stato aggiornato e permette di stimare in modo affidabile i costi CBAM, in conformità al Regolamento (UE) 2023/956.

I settori attualmente coinvolti includono: cemento, elettricità, concimi, ghisa, ferro e acciaio, alluminio e alcune sostanze chimiche.

CN code

Quantity of imported goods (tons)

Country of origin of the goods

Embedded emissions in imported products (if known):

Direct emissions (tCO2/t)

Indirect emissions (tCO2/t)

Total emissions (tCO2/t)

Company Name

VAT number

Name

Surname

Telephone number

Enter the data for a single calculation..

If you need to calculate CBAM costs for multiple CN Codes and/or different quantities of tonnes, you will be able to specify this once you are contacted with the results of the first calculation.

Our support includes

We support you at every step:

Quarterly reporting management
Assistance in calculating embodied emissions according to EU methods
Preparation for the full implementation in 2026
Integrated consulting with ETS, customs and environmental tax experts

Thanks to our synergy within Tecno Group we offer a complete approach combining technical, regulatory and fiscal expertise

Why choose Tecno VAT

Advanced knowledge of EU regulations
CBAM, ETS and emissions experts
Multilingual support

Prepare for CBAM with clarity and foresight.
Contact us for a free preliminary assessment.