CBAM: More Support
Explore the support tools provided by the EU Commission for navigating the Carbon Border Adjustment Mechanism (CBAM) framework
Executive Summary
This page offers a wide array of official support tools provided by legislation to aid stakeholders in understanding and complying with the Carbon Border Adjustment Mechanism (CBAM). Notable resources include the links to the CBAM regulation outlining its principles, objectives, and scope, along with implementing regulations and annexes for the transitional phase. Additionally, a high-level checklist by the EU Commission streamlines compliance efforts, while guidance documents offer comprehensive assistance during the transitional period. Stakeholders can also access FAQs for clarity on CBAM regulations, ensuring smoother communication and transparency.
Important: It is important to consult the latest versions for up-to-date guidance, and encourages reaching out for assistance when needed. We provided links to official pages for this purpose.
Table of Contents
Carbon Border Adjustment Mechanism (CBAM) Fact Sheet
CBAM Legislative Documents
High-Level Checklist (by EU Commission
Guidance Issued by the EU Commission
FAQ on CBAM (constantly updated)
Submitting the CBAM Report
Reporting Emissions: Sectorial Information
National Competent Authorities
Links
Carbon Border Adjustment Mechanism (CBAM) Fact Sheet
CBAM Legislative Documents
CBAM Regulation in the Official Journal of the EU: This regulation, published on May 17, 2023, serves as the primary legislative framework for the implementation of the Carbon Border Adjustment Mechanism (CBAM) within the European Union. It outlines the overarching principles, objectives, and scope of CBAM, setting the stage for its enforcement.
CBAM Implementing Regulation for the Transitional Phase: Released on August 17, 2023, this implementing regulation provides detailed guidelines and procedures specifically tailored for the transitional phase of CBAM. It offers practical instructions for stakeholders on how to comply with CBAM requirements during this initial period of implementation.
Annexes to the CBAM Implementing Regulation for the Transitional Phase: Complementary to the main implementing regulation, these annexes, also published on August 17, 2023, likely contain additional details, technical specifications, or supplementary information pertinent to the transitional phase of CBAM. They provide further clarity and guidance on specific aspects of CBAM implementation.
High-Level Checklist (by EU Commission)
The EU Commission's high-level checklist for CBAM offers stakeholders a streamlined guide to ensure compliance with regulations. It outlines essential steps such as registration, data reporting, and adherence to emission benchmarks, providing clarity and structure for navigating CBAM requirements. This checklist aims to facilitate smooth implementation while promoting transparency and accountability in carbon management.
Guidance issued by the EU Commission
Guidance documents are available to assist stakeholders in understanding and navigating the new reporting obligations under the Carbon Border Adjustment Mechanism (CBAM). These resources are tailored to support stakeholders during the transitional period from October 1, 2023, to December 31, 2025.
To note:
An EU guidance documents are available in English and all EU languages for importers of goods into the EU.
There is separate guidance for installation operators outside the EU. It will soon be accessible in other languages, including Arabic, Chinese, French, German, Italian, Korean, Polish, Spanish, Turkish, and Ukrainian.
A CBAM communication template for installations was released on March 22, 2024, facilitating effective stakeholder communication.
The Commission has provided default values guidance and templates to help determine embedded emissions in imported goods during the transitional period. Default values transitional period (Excel format)
FAQ on CBAM (constantly updated)
The EU Commission's FAQ on CBAM serves as a valuable resource for stakeholders, providing clear and concise answers to the most common questions regarding the Carbon Border Adjustment Mechanism. By addressing frequently asked questions, the document aims to enhance understanding and clarity surrounding CBAM regulations, processes, and requirements. It offers stakeholders a centralized source of information, aiding them in navigating the complexities of CBAM implementation and compliance. Ultimately, the FAQ document facilitates smoother communication and fosters greater transparency in the CBAM framework. You can find the latest version here
Submitting the CBAM Report
The CBAM Transitional Registry is exclusively accessible to importers who have been registered by their National Competent Authorities (NCAs).
Importers who haven't registered yet need to contact their respective NCA to gain access to the registry, as unauthorized access is prohibited.
Within the CBAM Transitional Registry User Manual, CBAM reporting declarants will find an XSD file detailing the structure of the CBAM quarterly report and a sample ZIP file for automatic data entry.
Both the XSD and sample ZIP files are available for download within the registry.
Additionally, a specific guidance document is provided for declarants, explaining the use of "request delay" options in the CBAM Transitional Registry.
Continuous IT updates and fixes are made to the CBAM Transitional Registry to enhance its functionality and reliability.
Reporting Emissions: Sectorial Information
The Commission organized a series of online webinars, covering the CBAM's general features as well as the specifics of each sector (iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen).
Details and recordings of all webinars are available below and on the Customs & Tax EU Learning Portal.
CBAM: Cement - Full Guidance, Fact Sheets + Explanatory Webinar + E-learning
Download complete guidance, fact sheets, a 1h + explanatory webinar and e-learning specific to the rules for CBAM within the CEMENT sector.
Cement - The webinar recording is available here.
CBAM: Fertilizer - Full Guidance, Fact Sheets + Explanatory Webinar
Download complete guidance, fact sheets and explanatory webinars specific to the rules for CBAM within the FERTILIZER sector.
Fertilisers- The webinar recording is available here.
CBAM: Aluminium - Full Guidance, Fact Sheets + Explanatory Webinar
Download complete guidance, fact sheets and explanatory webinars specific to the rules for CBAM within the ALUMINIUM sector
Aluminium- The webinar recording is available here.
CBAM: Electricity - Full Guidance, Fact Sheets + Explanatory Webinar
Download complete guidance, fact sheets and explanatory webinars specific to the rules for CBAM within the Electricity sector.
Electricity- The webinar recording is available here
Moreover, there is detailed sectorial information from the EU Commission webiste:
National Competent Authorities
The implementation of the Carbon Border Adjustment Mechanism (CBAM) requires the involvement of the National Competent Authorities (NCAs) of the 27 Member States.
The NCAs are responsible for authorising the importers established in their Member States to access the CBAM Transitional Registry. The Commission will regularly update this provisional list of NCAs as EU Member States notify them. This list will also be made available in the CBAM Transitional Registry.
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