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: cos’è
Il Carbon Border Adjustment Mechanism rappresenta uno strumento di riequilibrio ambientale ideato per allineare i costi ambientali dei prodotti importati a quelli imposti ai beni europei. Più che una semplice tassa, il CBAM agisce come correttivo di mercato: internalizza le esternalità ambientali legate alla produzione in Paesi con standard climatici meno stringenti. Il suo obiettivo non è solo ambientale, ma anche economico, in quanto impedisce la delocalizzazione delle emissioni e preserva la competitività dell’industria europea. Attraverso l’acquisto di certificati equivalenti alle emissioni incorporate, viene attribuito un valore economico alla CO₂ emessa, rendendo trasparente il costo climatico dei beni importati.
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.
Our support includes
- 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 the synergy with the companies of Tecno Group, we offer a comprehensive approach that combines environmental, technical and fiscal skills.
- 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.
