Metals and goods subject to CBAM: importing under the carbon mechanism

Since January 2026, importing steel, aluminium, cement or fertilisers requires an authorised status, emissions data and certificates. The difficulty is almost never reading the regulation: it is getting figures from a supplier who has never calculated them.

When this page concerns you

• You import steel, aluminium, cement, fertilisers, hydrogen or electricity, in any form.
• You exceed the 50-tonne annual threshold and have not yet applied for authorised CBAM declarant status.
• Your suppliers do not know what embedded emissions data is, or send you figures that cannot be verified.
• You do not know whether your processed goods fall under the mechanism — which is often the case for parts assumed to be out of scope.
• You have to prepare your first annual declaration and do not know which evidence to keep.

What we review

• The actual scope: which of your tariff codes fall under CBAM, including processed goods further down the chain.
• Your annual volume against the 50-tonne threshold, and how it is likely to move.
• Your status: the application for authorised CBAM declarant, processing times, and who owns it in your organisation.
• The emissions data chain: what your supplier can genuinely produce, and what will have to be replaced by default values.
• Consistency between your customs declarations and your CBAM declarations — two systems that must tell the same story.

What you receive

• The list of your affected products, code by code, with the associated volume.
• A status application file ready to submit, and the calendar of deadlines that concern you.
• A collection protocol to send to your suppliers, written in their language, stating what they must provide and in what form.

What is included, and what is not