The EU Carbon Border Adjustment Mechanism (CBAM) is a carbon pricing instrument that applies to imports of steel, aluminium, cement, fertilisers, electricity, and hydrogen. From 2026, importers must purchase CBAM certificates to cover the embedded carbon emissions of regulated goods. This hub covers the full CBAM compliance framework: scope and covered goods, declaration requirements, carbon intensity data collection, authorised declarant registration, and the enforcement and penalty regime.