CBAM: the carbon border levy hits imports and chain logistics

CBAM (Regulation (EU) 2023/956) puts a carbon price on imports of carbon-intensive goods — iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. For anyone bringing these goods into the EU or handling the logistics around them, something material changed in 2026.

The definitive regime (from 2026)

Since 1 January 2026 the definitive phase applies. Anyone importing CBAM goods must hold the status of 'authorised CBAM declarant' — the application had to be submitted by 31 March 2026. You then buy CBAM certificates for the embedded emissions and file an annual CBAM declaration (for 2026, first by 30 September 2027). A de minimis applies: importers below 50 tonnes of CBAM goods per year are exempt (a simplification from the Omnibus package).

Why it matters for logistics

CBAM is no mere customs formality: it requires emissions data from the chain (the producer's embedded CO₂) and affects importers, forwarders and customs agents handling these flows. Without declarant status and data you cannot import the goods in compliance.

What it means for you

• Importing CBAM goods? Arrange declarant status and set up a process for

supplier emissions data.

• Providing import logistics or customs? Expect CBAM checks in your

process; clients will assume you are set up for it.

Want to know which EU regimes besides CBAM affect your organisation — the Data Act, eFTI, EMSWe, the AI Act, NIS2 — and where your readiness stands? Take the Transport & Logistics scan.