Who has to comply with CBAM?

The EU importer, as authorised declarant. Exporters outside the EU are not the declarant, but their importer needs their installation-level emissions data.

Is there a minimum quantity?

Since the 2025 simplification, importers below 50 tonnes of covered goods per year are exempt.

What is the carbon border adjustment mechanism (CBAM)?

Q: What is the carbon border adjustment mechanism?

An EU regulation that puts a carbon price on the emissions embedded in certain imported goods, so imports face a carbon cost comparable to EU producers.

The carbon border adjustment mechanism, known as CBAM, is the EU regulation that puts a carbon price on the greenhouse-gas emissions embedded in certain imported goods. It is aimed at making imports bear a carbon cost comparable to the one EU producers already pay.

What the carbon border adjustment mechanism covers

CBAM applies to cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. The legal basis is Regulation (EU) 2023/956, amended in 2025 by Regulation (EU) 2025/2083.

Key dates and the 50-tonne threshold

The definitive regime started on 1 January 2026; the earlier transitional phase was reporting only.
Importers below 50 tonnes of covered goods per year are exempt, after the 2025 simplification.
Annual declarations are due by 30 September of the year after import.
Importers begin buying CBAM certificates for 2026 imports from February 2027.

Why the carbon border adjustment mechanism reaches Balkan exporters

The declarant is the EU importer, but the importer needs installation-level emissions data from you. Without it they fall back on default values, which are set deliberately high. A Balkan exporter who can supply traced installation-level data protects the importer's cost, and therefore the contract.

Embedded emissions, actual data and default values

CBAM is calculated on the emissions embedded in the goods, meaning the greenhouse gases released in producing them. Where actual, verified data from the installation is available it can be used. Where it is not, default values apply, and those are set high on purpose. The gap between the two is the commercial argument for installation-level data.

What an exporter should do about CBAM

Confirm with your importer whether your goods are covered.
Register each production installation as its own facility and record production monthly.
Keep the invoices, meter readings and production logs that back the numbers, so a verifier can check them.

Keep reading

CBAM for Western Balkan exporters — the full guide
What goes in a CBAM report — who files, what it contains, when it is due
CBAM in 2026 — what changed in January and what it costs
European Commission: CBAM — official guidance