Regime 01 · Carbon Border Adjustment Mechanism
CBAM is live. Your 2026 data sets your 2027 bill.
The definitive regime began on 1 January 2026. There is no longer a reporting rehearsal — embedded emissions are now a regulated financial input. The supplier data you secure, or fail to secure, this year determines the certificates you surrender in September 2027. Default values are deliberately punitive; actual verified data is the cost-control lever.
The compliance clock
Where the regime stands now.
Under the Omnibus Simplification Regulation (EU) 2025/2083, the surrender deadline moved from the originally legislated 31 May to 30 September, and the quarterly minimum holding requirement is 50 per cent of year-to-date embedded emissions from 2027. The cash obligation arrives in 2027 — but the data obligation is already in force.
Who this concerns
If you import — or supply — carbon-intensive goods, you are in the net.
EU importers
Authorised declarants for steel, aluminium, cement, fertilisers, hydrogen and electricity above the 50-tonne threshold.
Non-EU exporters
Producers whose installation-level emissions data determines whether their EU customers pay actual or default-value rates.
Procurement & CFOs
Teams that must price embedded-carbon cost into supplier negotiations and budget cycles.
Compliance & legal
Functions accountable for declarant registration, record retention and verification readiness.
CBAM instruments
Five ways in, from a free checklist to the full system.
Each is a self-contained compliance asset — authored intelligence, not a blank template. Instant download, transparent sterling pricing.
CBAM Exposure Checklist
Importers & exporters testing whether they are in scope.
- In-scope goods & CN-code prompts
- Reporting-obligation decision tree
- 10-point readiness self-score
CBAM Data & Evidence Tracker
Importers consolidating supplier emissions data before a full toolkit.
- Embedded-emissions workbook
- Supplier evidence register
- Quarterly reporting calendar
- Default-value fallback logic
CBAM Steel Compliance Dossier
Steel importers & non-EU steel exporters exposed to the default-value trap.
- Default-value vs actual-data cost comparison
- Steel CN-code scope mapping
- Supplier emissions-data request templates
- The 2027 liability-clock timeline
CBAM Aluminium Sector Dossier
Aluminium importers & producers inside the carbon-border net.
- Aluminium CN-code scope (unwrought, bars, foil)
- Embedded-emissions data structure
- Supplier-engagement pack
- Quarterly reporting calendar
CBAM Compliance & Supplier-Data Toolkit
Importers consolidating embedded-emissions data across multiple suppliers.
- Embedded-emissions data workbook
- Supplier evidence register
- Default-value fallback logic
- Board briefing & risk register
CBAM Compliance Command Pack
Importers & exporters wanting the entire CBAM system in one acquisition.
- The complete CBAM instrument set, combined
- Cross-sector scope mapping
- Full supplier-data collection system
- Board pack & financial-exposure model
From toolkit to mandate
Need the numbers interpreted for your board?
A CBAM exposure call translates your import portfolio into a defensible certificate-cost estimate under three EU ETS price scenarios, and tells you where supplier engagement saves the most.