CBAM Compliance

The CBAM directly impacts:

• Importers of applicable goods into the EU
• Exporters of applicable goods to the EU from third countries
• Producers in affected sectors globally

Organisations purchasing CBAM-related products after import clearance into the EU will also see a commercial implication due to the increased work of their supplier(s), but they do not have an obligation to report on CBAM or buy CBAM credits.

Although the importer has the ultimate responsibility of CBAM, exporters and their producers must also be able to meet obligations for reporting. If they cannot, then it is possible that they will exclude themselves from the European market.

To ensure that your goods are eligible for import to the EU market, and that you have followed best practices for due diligence with suppliers, contact us for assistance.

Information on emissions must be collected from suppliers, who may use different frameworks to calculate them. Note that there was initially an option to calculate emissions based on the net weight and commodity code, but this was discontinued after the first quarterly report in 2024.

If your suppliers are unable to provide accurate emissions data for use with your CBAM reports, then this is a risk to your CBAM compliance and you cannot purchase from them until they take remedial action.

For help with performing due diligence and communicating what your CBAM requirements are to your suppliers, contact us for assistance.

Yes, there are certain circumstances in which you are not obligated to buy CBAM credits for eligible goods.

Your CBAM credit obligations can be adjusted for:

• Carbon offsetting which is already paid for in the exporting country
• Import from certain countries which have equivalent carbon pricing mechanisms
• Exemptions that are covered under specific trade agreements

However, CBAM exemptions must still be included in your CBAM reports and it is better to get binding advice than assume that your goods are exempt.

For help with understanding whether your goods could be eligible for exemption or for assistance with obtaining binding advice, contact us today.

For the initial reporting period, which ends on the 31st of December 2025, you do not need to use a CBAM-authorised declarant for your CBAM reports. However, this will be changed, with CBAM-authorised declarants becoming mandatory once the full mechanism is in effect.

Applications to become CBAM-authorised declarants are opening in early 2025, and CSG will be getting their authorisation well ahead of the 2026 start date.

CSG provides comprehensive help with CBAM compliance across Europe, including due diligence, clearances, CBAM reports, and leading customs and trade solutions. Our experts are here to help keep you safe, cost-efficient, and compliant.

Contact us to get started.

The main challenges that CBAM presents are:

• Complying with CBAM reporting requirements
• Managing higher costs for imported goods
• Adapting supply chains to meet CBAM standards

Additionally, there are additional financial considerations if you are importing CBAM products. Audits, reports, and CBAM compliance checks all require labour and there is a risk of penalties if you are found to be non-compliant.

Customs Support Group provides everything you need for CBAM compliance. Whether you need a physical presence across Europe, leading CustomsTech, or in-depth experience and expertise – CSG is here for you.

Contact us to get started.