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CBAM

Il prezzo del carbonio sui beni pesanti che importi nell'UE.

cbam@1.0.0

Il contenuto della guida è mostrato in inglese e citato agli atti giuridici da cui proviene.

Che cos'è

The Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on certain goods imported into the EU, so that imports carry a cost for their embedded emissions comparable to what EU producers already pay under the EU Emissions Trading System. The goal is to stop 'carbon leakage' — production moving to countries with weaker climate rules.

Fonte Regulation (EU) 2023/956, Art. 1 (subject matter) · rilevato il 2026-07-11

It covers the most carbon-intensive traded goods: cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. Whether a specific product is in scope is decided by its 8-digit Combined Nomenclature (CN) customs code against Annex I of the regulation.

Fonte Regulation (EU) 2023/956, Annex I (list of goods and greenhouse gases) · rilevato il 2026-07-11

From 1 January 2026 the definitive regime applies: in-scope goods may be imported only by an 'authorised CBAM declarant', who each year submits a CBAM declaration reporting the embedded emissions of the goods imported and surrenders CBAM certificates to cover them. Before that, from October 2023, there was a reporting-only transitional period with no certificates.

Fonte Regulation (EU) 2023/956, Art. 4-6 + Art. 36(2), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

Embedded emissions can be reported using either the actual measured values from the installation that produced the goods, or official default values published by the Commission. The actual-value path must be checked by an accredited verifier; the default-value path is self-serve. Clearlane prepares the declaration from your emissions data deterministically — the official filing format itself is gated until its implementing act publishes.

Fonte Regulation (EU) 2023/956, Art. 7-8; Comm. Impl. Reg. (EU) 2025/2621 (default values) · rilevato il 2026-07-11

Chi deve conformarsi

From 1 January 2026, only an authorised CBAM declarant may import goods listed in Annex I into the EU customs territory. Becoming authorised is the gateway obligation — without that status the goods cannot be imported.

Fonte Regulation (EU) 2023/956, Art. 4 + Art. 5, as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

There is a small-quantity relief: a 50-tonne net-mass de-minimis exemption per importer per calendar year, introduced by the Omnibus. Stay under it across all your in-scope goods and the declaration obligation does not bite — but electricity and hydrogen are explicitly excluded from this relief.

Fonte Regulation (EU) 2023/956, Art. 2a + Annex VII(1), as inserted by Regulation (EU) 2025/2083; Art. 2a(4) (electricity/hydrogen excluded) · rilevato il 2026-07-11

Mi riguarda?

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Attiva JavaScript per eseguire la verifica interattiva. Le domande e le opzioni sono elencate qui sotto.

  1. Do you import any of these goods into the EU customs territory?

    Cement, iron & steel, aluminium, fertilisers, electricity, or hydrogen.

    • Yes
    • No
    • Not sure

  2. Which group best matches what you import?

    • Cement
    • Iron & steel
    • Aluminium
    • Fertilisers
    • Electricity
    • Hydrogen
    • None of these / not sure

  3. Do you expect to import more than 50 tonnes of these goods per calendar year?

    The 50 t de-minimis exemption is cumulative across the year — but it never applies to electricity or hydrogen.

    • Yes, over 50 t
    • No, under 50 t
    • Not sure

  4. What is your position on the import?

    • I am the importer (authorised CBAM declarant)
    • I act as the indirect customs representative
    • Neither / not sure

Scadenze principali

  1. 1 ottobre 2023

    Transitional period

    Reporting-only period (1 Oct 2023 – 31 Dec 2025): quarterly CBAM reports, but no authorised-declarant status, no certificates, and no verifier requirement. The final quarterly report (Q4 2025) was due 31 January 2026.

    Fonte Regulation (EU) 2023/956, Art. 32 + Art. 36(2) · rilevato il 2026-07-11

  2. 1 gennaio 2026

    Definitive regime starts

    The core obligations switch on: only an authorised declarant may import, embedded emissions must be determined, and the annual declaration and certificate surrender begin to apply.

    Fonte Regulation (EU) 2023/956, Art. 36(2)(b), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

  3. 1 gennaio 2027

    Quarterly certificate holding

    From this date the authorised declarant must hold, at the end of each quarter, CBAM certificates covering at least 50% of the embedded emissions accumulated since the start of the year.

    Fonte Regulation (EU) 2023/956, Art. 22(2) + Art. 36(2)(c), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

  4. 1 febbraio 2027

    Certificate sales open

    Member States begin selling CBAM certificates on the common central platform — the point from which you can actually buy the certificates you later surrender.

    Fonte Regulation (EU) 2023/956, Art. 20(1) + Art. 36(2)(d), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

  5. 30 settembre 2027

    First annual declaration

    The first annual CBAM declaration (covering import year 2026) is due, together with the first surrender of certificates. The deadline is 30 September each year — moved by the Omnibus from the original 31 May.

    Fonte Regulation (EU) 2023/956, Art. 6(1) + Art. 22(1), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

Come funziona davvero la conformità

  1. Collect emissions

    The declaration has to report the embedded emissions of each type of good. So the first step is to attach each imported good and capture its emissions data — either the actual values from the producing installation or the official default values.

    Fonte Regulation (EU) 2023/956, Art. 6(2) + Art. 7 · rilevato il 2026-07-11

  2. Validate

    The law fixes what every goods line must carry: the CN code, the quantity, the country of origin and the embedded emissions. Validation runs the cited rule pack over the assembled declaration so gaps and malformed fields surface before filing.

    Fonte Regulation (EU) 2023/956, Art. 6(2)(a)-(d) · rilevato il 2026-07-11

  3. Completeness check

    Where a line uses actual measured values, those emissions must be verified by an accredited verifier; the default-value path carries no such obligation. The completeness pass records a reproducible evidence bundle and flags any actual-value line missing its verification report.

    Fonte Regulation (EU) 2023/956, Art. 8(1) · rilevato il 2026-07-11

  4. Declare

    The annual CBAM declaration is due by 30 September for the previous import year. 'Ready' means the declaration data is complete — what remains is the official filing format, which is gated until its implementing act is published.

    Fonte Regulation (EU) 2023/956, Art. 6(1) + Art. 22(1), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

  5. File

    The declaration is submitted through the CBAM registry — the central system the Commission operates for authorised declarants. This step is gated until the definitive-regime schema and registry access are published.

    Fonte Comm. Impl. Reg. (EU) 2024/3210 (CBAM registry) · rilevato il 2026-07-11

  6. Reference

    The CBAM registry acknowledges the declaration. Reachable once live registry access opens — it is gated with the filing step above.

    Fonte Regulation (EU) 2023/956, Art. 6 + Comm. Impl. Reg. (EU) 2024/3210 · rilevato il 2026-07-11

Glossario

Authorised CBAM declarant

The status you must hold to import Annex I goods into the EU from 2026. The authorised declarant files the annual declaration and surrenders the certificates.

Fonte Regulation (EU) 2023/956, Art. 4 + Art. 5, as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

Embedded emissions

The greenhouse gas emissions released during the production of the imported goods — the quantity CBAM puts a price on. Determined per Annex IV, either as actual values or defaults.

Fonte Regulation (EU) 2023/956, Art. 7 + Annex IV · rilevato il 2026-07-11

Direct vs indirect emissions

Direct emissions come from the production process itself; indirect emissions come from the electricity used to make the goods. For the goods listed in Annex II, only direct emissions count.

Fonte Regulation (EU) 2023/956, Art. 7 + Annex II · rilevato il 2026-07-11

Default values

Official emission intensities published by the Commission (with a sectoral mark-up). Using them is the self-serve path — no verifier is required. Clearlane fills them in by CN code and country of origin when a line omits actual figures.

Fonte Regulation (EU) 2023/956, Art. 7(2); Comm. Impl. Reg. (EU) 2025/2621 · rilevato il 2026-07-11

Actual values

Emissions measured at the installation that produced the goods. They can lower your carbon cost versus defaults, but they must be checked by an accredited verifier.

Fonte Regulation (EU) 2023/956, Art. 8(1) · rilevato il 2026-07-11

Accredited verifier

An independent body, accredited under the regulation, that verifies actual-value embedded emissions. Required only on the actual-value path — the default path needs none.

Fonte Regulation (EU) 2023/956, Art. 8(1); Comm. Impl. Reg. (EU) 2025/2546 · rilevato il 2026-07-11

CBAM certificate

The instrument you surrender to cover the embedded emissions you declared — one certificate per tonne of CO2e, bought from the common central platform.

Fonte Regulation (EU) 2023/956, Art. 20 + Art. 22 · rilevato il 2026-07-11

Certificate price

The price of a CBAM certificate, set as the weekly average of EU ETS auction closing prices (a quarterly-average derogation applied for 2026).

Fonte Regulation (EU) 2023/956, Art. 21(1)/(1a); Comm. Impl. Reg. (EU) 2025/2548 · rilevato il 2026-07-11

De-minimis (50 tonnes)

A relief from the CBAM obligation for importers whose in-scope net mass stays under 50 tonnes per calendar year. Electricity and hydrogen never qualify for it.

Fonte Regulation (EU) 2023/956, Art. 2a + Annex VII(1), as inserted by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

CN code

The 8-digit Combined Nomenclature customs code that identifies a good. CBAM scope is decided at the 8-digit CN level, and each declaration line carries one.

Fonte Combined Nomenclature, Annex I to Council Regulation (EEC) No 2658/87 · rilevato il 2026-07-11

Annual CBAM declaration

The yearly submission, due 30 September for the prior import year, reporting each good's quantity and embedded emissions and the certificates to surrender.

Fonte Regulation (EU) 2023/956, Art. 6, as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

Transitional period

The reporting-only phase from 1 Oct 2023 to 31 Dec 2025 — quarterly reports, but no certificates and no verifier requirement, before the definitive regime.

Fonte Regulation (EU) 2023/956, Art. 32 · rilevato il 2026-07-11

Cosa succede se non lo fai

CBAM is structured as an import gate: from 1 January 2026, goods listed in Annex I may be imported into the EU customs territory only by an authorised CBAM declarant. Without that authorisation the in-scope goods cannot lawfully be imported at all.

Fonte Regulation (EU) 2023/956, Art. 4 + Art. 5, as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11

Being authorised is not the end of it: the declarant must file the annual declaration and surrender enough certificates to cover the declared embedded emissions, and from 2027 hold at least 50% of the running total each quarter. Under-holding or under-declaring leaves an open obligation the registry tracks against you.

Fonte Regulation (EU) 2023/956, Art. 22(1)-(2), as amended by Regulation (EU) 2025/2083 · rilevato il 2026-07-11