EU Carbon Border Adjustment Mechanism · Reg (EU) 2023/956

Are your imports in scope of CBAM?

Six sectors are in scope; from 1 January 2026 importers above 50 tonnes/year must register as authorised CBAM declarants and surrender certificates. Check your import below.

CBAM scope meterAnnex I · Reg (EU) 2023/956

Check one import

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Product sector

CBAM covers six sectors. Anything outside them is out of scope.

Annual import mass of CBAM goods (tonnes)

Your total yearly mass of CBAM goods imported into the EU. Drives the 50-tonne de minimis for cement, iron & steel, aluminium and fertilisers. The de minimis does not apply to electricity (measured in MWh) or hydrogen.

Your role

Importer of record, or the indirect customs representative declaring on someone's behalf.

Import date

Determines the period: transitional (reporting only, until 31 Dec 2025) or definitive (from 1 Jan 2026).

In scope · Definitive period

3things you must do

You import 50 t/yr or more of CBAM goods in the definitive period — you must be an authorised CBAM declarant and surrender certificates.

Your CBAM obligations

Apply for authorised CBAM declarant status (you import 50 t/yr or more of CBAM goods)Regulation (EU) 2023/956 as amended by Reg (EU) 2025/2083
Surrender CBAM certificates for embedded emissions — sales for 2026 emissions start in 2027Regulation (EU) 2023/956, definitive period (from 1 Jan 2026)
Determine and declare the embedded emissions of your imported goodsRegulation (EU) 2023/956, Art. 6–7 (CBAM declaration)

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Get an expert CBAM compliance review

Have an authorised CBAM declarant or a customs adviser check your scope, declarant status and certificate obligations before you file.

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An independent compliance-review partner will be linked here. Guidance only, not legal or customs advice.

CBAM in one line

CBAM covers EU imports of cement, iron & steel, aluminium, fertilisers, electricity and hydrogen. It ran as reporting-only from 1 October 2023 to 31 December 2025; from 1 January 2026 the definitive period applies and importers must hold authorised CBAM declarant status and surrender certificates. The 2025 simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year — about 90% of importers — while still covering over 99% of emissions. The de minimis does not apply to electricity or hydrogen. Certificate sales for emissions embedded in 2026 imports start from 1 February 2027.

Sectors in scope: 6
De minimis: 50 t
Definitive period: 2026

Official sources: European Commission — CBAM · CBAM simplifications (Reg 2025/2083) · Regulation (EU) 2023/956

What this tool is — and isn't

This meter restates Regulation (EU) 2023/956 and the 2025 simplification (Reg (EU) 2025/2083) for the import you describe. It is orientation, not legal or customs advice, and does not replace an authorised CBAM declarant filing or professional counsel. Verify against the linked official sources, and note that implementing acts on certificate mechanics are still being issued.

CBAM rules and the 2025 simplification last reviewed June 2026.All figures verified against the European Commission and EUR-Lex (2026-06-14).

How the determination works

1. Is the good in scope?

CBAM applies to imports of six sectors — cement, iron & steel, aluminium, fertilisers, electricity and hydrogen (Regulation (EU) 2023/956, Annex I). Anything else is out of scope. Electricity is measured in MWh rather than tonnes, and both electricity and hydrogen are excluded from the 50-tonne de minimis, so the tool flags them for verification rather than asserting an exemption number.

2. The 50-tonne de minimis

The 2025 Omnibus simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year — about 90% of importers, mostly SMEs — while still covering over 99% of emissions. The single mass-based threshold does NOT apply to electricity or hydrogen, which remain in scope regardless of volume. At or above 50 tonnes of a de-minimis-eligible good, you must apply for authorised CBAM declarant status and surrender CBAM certificates.

3. Transitional vs definitive period

From 1 October 2023 to 31 December 2025, CBAM was reporting-only (no certificates, no payment). From 1 January 2026 the definitive period applies; certificate sales for 2026 emissions begin in 2027. The tool resolves the period from your import date.

Frequently asked questions

Which goods are covered by CBAM?: Imports of cement, iron & steel, aluminium, fertilisers, electricity and hydrogen (Regulation (EU) 2023/956, Annex I). Other goods are out of scope.
What is the 50-tonne de minimis?: The 2025 simplification (Regulation (EU) 2025/2083) exempts importers below 50 tonnes of CBAM goods per year from CBAM obligations — about 90% of importers — while still covering over 99% of emissions in scope. The threshold does not apply to electricity or hydrogen.
When do I have to buy CBAM certificates?: Certificates apply in the definitive period (from 1 January 2026). The sale of certificates for emissions embedded in goods imported during 2026 starts in 2027. Before 2026, CBAM was reporting-only.
Do I need to register as an authorised CBAM declarant?: If you import 50 tonnes or more of a de-minimis-eligible CBAM good per year in the definitive period, yes — you (or your indirect customs representative) must apply for authorised CBAM declarant status. Below 50 tonnes you are exempt. The 50-tonne de minimis does not apply to electricity or hydrogen, so importers of those goods are in scope regardless of volume.
How are electricity and hydrogen treated?: Electricity and hydrogen are in scope but are excluded from the 50-tonne mass-based de minimis (Regulation (EU) 2025/2083), so importing under 50 tonnes does not exempt them. Electricity is also measured in MWh rather than tonnes; the tool flags both for verification against the regulation rather than asserting an exemption figure.
Is this legal or customs advice?: No. This tool restates the CBAM Regulation and its 2025 simplification for the import you describe. It is orientation for importers, not a CBAM filing or professional advice. Always verify against the linked official sources.