Carbon Border Adjustment Mechanism (CBAM)
Learn about the system that the EU uses to import goods from outside the EU, which sets a fair price for the carbon emitted during production and promotes cleaner energy. As well as the mechanism to be carried out at the border due to the risk of leakage of this carbon.
Goods affected
In accordance with Article 2 of the Regulation, it will apply to goods listed in Annex I originating in a third country when such goods, or products processed from such goods, are imported into the TAU .
will initially apply to imports of certain goods and selected precursors whose production is carbon intensive and presents the highest risk of carbon leakage: cement, iron and steel, aluminum, fertilizers, electricity and hydrogen.
With this expanded scope, the CBAM will eventually capture (when fully introduced) more than 50% of the emissions from the sectors covered by the ETS . The objective of this transition period is to serve as a pilot and learning period for all interested parties (importers, producers and authorities) and to collect useful information on embodied emissions to refine the methodology of the final period.
During this period, importers of goods included in this scope will only have to report GHG emissions incorporated into their imports (direct and indirect emissions), without making any payment or financial adjustment.
Indirect emissions will be included in the scope after the transition period for some sectors (cement and fertilizers), based on a methodology to be defined in the meantime.