The most comprehensive guide to understand and comply with the Carbon Border Adjustment Mechanism (CBAM). From Regulation 956/2023 to the practical obligations of the authorised declarant, including embedded emissions calculation, certificates and optimisation strategies.
Context, objectives, legal basis (Regulation 956/2023), timeline (transitional and definitive phases), interaction with EU-ETS and WTO.
Read chapterThe 6 covered sectors (cement, iron/steel, aluminium, fertilisers, electricity, hydrogen), Annex I CN codes, de minimis threshold and exclusions.
Read chapterAuthorisation procedure, conditions, CBAM registry, ongoing obligations and penalties for non-compliance.
Read chapterThe 3 calculation methods, ETS benchmarks, default values, supplier data collection and special cases.
Read chapter4-phase verification process, accredited verifiers, Annex VI principles and interaction with the competent authority.
Read chapterHow CBAM certificates work, pricing (EU-ETS indexed), annual declaration, calendar and cost simulations by sector.
Read chapterDeduction mechanism, eligible instruments, origin impact by country, free allowance adjustment and optimisation strategies.
Read chapterDetailed impact analysis by sector (steel, aluminium, cement, fertilisers, hydrogen) and short/medium/long-term strategic action plan.
Read chapter