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CBAM - Carbon Border Adjustment Mechanism

Datum: 01.11.2023

CBAM is a new Carbon Border Adjustment Mechanism that is effective from 01.10.2023. It introduces new obligations for importers of certain products when importing them from third countries into the EU. 
Valid according to REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 (entered into force 17.05.2023). 
The CBAM entered into force in its transitional phase as of 1 October 2023. It will initially apply to imports of certain goods and selected precursors whose production is carbon intensive and at most significant risk of carbon leakage: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. 
Initially, the simplified CBAM will only apply in the reporting regime. The aim is to collect data. The CBAM will be fully operational from 1 January 2026. 
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