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 implemented at the border due to the risk of leakage of this carbon.
Affected goods
According to Article 2 of the Regulation, it will apply to goods listed in Annex I originating in a third country when those goods, or products processed from those goods, are imported into the TAU .
will initially apply to imports of certain selected goods and 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 stakeholders (importers, producers and authorities) and to gather useful information on embodied emissions to refine the methodology for the final period.
During this period, importers of goods covered by this scope will only have to report the GHG emissions embodied in their imports (direct and indirect emissions), without making any financial payments or adjustments.
Indirect emissions will be included in the scope after the transitional period for some sectors (cement and fertilisers), based on a methodology to be defined in the meantime.