EU industries disadvantaged by carbon costs compared to non-EU competitors.
CBAM declaration, embedded carbon reporting, certificate purchase from 2026
€10–€50 per tonne CO2 equivalent for non-compliance
Mandatory Deadline: 2026-01-01
Affected HS Codes: 72, 73, 76, 28, 31, 57 (steel, aluminium, cement, fertilisers, electricity, hydrogen)
Issuing Authority: European Commission / DG TAXUD