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 1 January 2026, the CBAM will enter its definitive phase and will be mandatory purchase of CBAM certificates based on declared emissions.
Calcolatore compliance Tecno Group
Calcola il costo dei certificati compliance con un nostro esperto
Il calcolatore CBAM di Tecno Group permette di stimare in modo indicativo il corrispettivo dovuto per l’importazione di merci ad alta intensità di carbonio, secondo il Regolamento (UE) 2023/956.
Il meccanismo introduce un tributo sulle emissioni incorporate in prodotti importati, in linea con i costi sostenuti dai produttori europei nell’ambito dell’EU ETS.
I settori attualmente coinvolti includono: cemento, elettricità, concimi, ghisa, ferro e acciaio, alluminio e alcune sostanze chimiche.
Dato l’aggiornamento periodico del quadro normativo, il calcolatore fornisce una stima orientativa.
Per analisi puntuali, Tecno Group supporta le imprese su codici doganali, emissioni incorporate e obblighi di reportistica.
Inserisci i dati per un solo calcolo.
Se avessi la necessità di calcolare i costi CBAM relativi a più Codici CN e/o diverse quantità di tonnellate, potrai specificarlo una volta che sarai ricontattato con i risultati del primo calcolo.
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.