With the CBAM mechanism, you protect your business from unfair competition and transform import obligations into a strategic asset. Restore the balance with a robust, precise system that eliminates bureaucratic risks.
CBAM: Carbon Border Adjustment Mechanism
From environmental compliance to global competitiveness
CBAM
Understanding CBAM: the EU mechanism for a transparent and sustainable market
CBAM (Carbon Border Adjustment Mechanism) is a cornerstone of the EU’s “Fit for 55” package. It is not merely a customs duty, but a mechanism designed to align environmental costs. Its objective is to level the carbon pricing field between products manufactured within the European Union and those being imported. The key objectives are:
- Fair competition: shielding EU businesses from environmental dumping
- Global sustainability: driving non-EU partners toward green technologies
- Climate neutrality: contributing to the Net-Zero emissions goal by 2050
Target Audience
CBAM: key stakeholders and regulated entities
The mechanism focuses on carbon-intensive sectors and those at the highest risk of carbon leakage. Specifically, the following sectors are subject to compliance obligations:
- Iron and steel
- Aluminium
- Cement
- Fertilizers
- Electricity
- Hydrogen
The “Omnibus Package” introduces an exemption threshold for imports totaling less than 50 tonnes per year per product group. This measure reduces the administrative burden on small businesses while still tracking 99% of total emissions.
Key steps and deadlines
The roadmap: from measurement to compliance
CBAM requires rigorous management of both technical and financial data. These are the four operational pillars:
- Emissions calculation: quantifying embedded emissions (both direct and indirect)
- Authorized Declarant Status: mandatory registration in the CBAM Registry to operate starting in 2026. In Italy, the competent authority is the MASE (Ministry of Environment and Energy Security)
- CBAM Certificates: purchasing certificates equivalent to the declared emissions. The price is indexed to EU ETS auction prices
- Third-Party verification: every declaration must be validated by a certified independent body
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THE ADVANTAGES
The benefits of a proactive approach
CBAM Consulting
CBAM compliance process
We support companies through the entire compliance journey, turning a complex obligation into a seamless and secure process.
#1 Step
Preliminary audit
Analysis of import flows and verification of exemption threshold.
#2 Step
CBAM Registry management
Technical support for portal registration and attaining Authorized Declarant status.
#3 Step
Calculation and reporting
Data collection from foreign suppliers and rigorous calculation of embedded emissions.
#4 Step
Strategy
Advisory on CBAM certificate procurement and verification of tax credits for carbon prices paid abroad.
FAQ
What happens if i miss the CBAM filing deadline?
The penalties are severe: fines range from 10 to 50 euros for every tonne of CO2 that is either unreported or incorrectly declared. Furthermore, failing to obtain Authorized Declarant status can lead to import shipments being blocked at customs.
Do i still have to pay for certificates if my supplier is already eco-friendly?
Yes, but the cost will be proportional to the actual emissions. If the supplier uses low-impact technologies, the embedded emissions will be lower and, consequently, the financial outlay for CBAM certificates will be reduced.
How can i avoid being charged twice for carbon?
CBAM allows for a deduction of the carbon price already paid in the country of origin. To credit this amount against the cost of EU certificates, certified documentation verifying the actual payment is required.
Does CBAM also apply to finished products?
Currently, CBAM primarily applies to raw materials and semi-finished goods within the listed sectors (such as steel screws or aluminium pipes). However, the EU plans to progressively expand the scope to include other sectors and more complex products.
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