CBAM stands for Carbon Border Adjustment Mechanism. It is an EU instrument that places a carbon price on imports of certain emission-intensive goods. The aim is to align production costs inside and outside the EU and prevent carbon leakage.

Which goods are covered by CBAM?

CBAM currently applies to imports of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. The relevant CN code determines coverage. We check whether your product is affected based on your customs tariff codes.

Who must submit CBAM reports?

The importer who brings affected goods into the EU customs territory is responsible, or the indirect customs representative. Once you import affected goods you must report embedded emissions quarterly – regardless of company size.

What deadlines apply in the transitional phase?

The transitional phase has run since 1 October 2023. Only reporting obligations apply; financial charges do not yet. Each CBAM report is due at latest one month after the end of the quarter. From 1 January 2026 the definitive phase begins with CBAM certificates.

What happens if a CBAM report is not filed?

Missing, late or incomplete reports can lead to penalties. Authorities may impose fines per unreported tonne of embedded emissions. Timely complete reporting protects you – that is where our support starts.

How does ArtemLEX support CBAM specifically?

We first check your exposure by CN codes, set up CBAM registry access and obtain emission data from your suppliers. We then prepare and submit quarterly reports on time and document all evidence audit-ready. On request we prepare you for authorised CBAM declarant status from 2026.

Carbon border adjustment

CBAM reporting obligations – on time and audit-ready

The EU carbon border adjustment requires importers to report emissions quarterly. ArtemLEX handles full processing under Regulation (EU) 2023/956 – so you meet deadlines and avoid penalties.

Who is affected by CBAM?

CBAM affects every company importing emission-intensive goods into the EU. What matters is the type of goods, not company size. The following product groups currently fall under the regulation:

Iron and steel
Aluminium
Cement
Fertilisers
Hydrogen
Electricity

Your obligations at a glance

Quarterly CBAM reports: During the transitional phase importers must report embedded emissions per quarter. We prepare and submit these reports on time via the CBAM transitional registry.
Determining embedded emissions: Direct and indirect emissions must be determined per goods category. We obtain primary data from your suppliers and apply EU Commission default values where permitted.
Application for authorised CBAM declarant: From 2026 only authorised CBAM declarants may import affected goods. We prepare your authorisation application and support the procedure with the competent national authority.

The legal basis is Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism, published in the Official Journal of the European Union.

Frequently asked questions about CBAM

Answers to our clients' most frequent questions. Can't find your question? Get in touch with us directly.

What is CBAM?: CBAM stands for Carbon Border Adjustment Mechanism. It is an EU instrument that places a carbon price on imports of certain emission-intensive goods. The aim is to align production costs inside and outside the EU and prevent carbon leakage.
Which goods are covered by CBAM?: CBAM currently applies to imports of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. The relevant CN code determines coverage. We check whether your product is affected based on your customs tariff codes.
Who must submit CBAM reports?: The importer who brings affected goods into the EU customs territory is responsible, or the indirect customs representative. Once you import affected goods you must report embedded emissions quarterly – regardless of company size.
What deadlines apply in the transitional phase?: The transitional phase has run since 1 October 2023. Only reporting obligations apply; financial charges do not yet. Each CBAM report is due at latest one month after the end of the quarter. From 1 January 2026 the definitive phase begins with CBAM certificates.
What happens if a CBAM report is not filed?: Missing, late or incomplete reports can lead to penalties. Authorities may impose fines per unreported tonne of embedded emissions. Timely complete reporting protects you – that is where our support starts.
How does ArtemLEX support CBAM specifically?: We first check your exposure by CN codes, set up CBAM registry access and obtain emission data from your suppliers. We then prepare and submit quarterly reports on time and document all evidence audit-ready. On request we prepare you for authorised CBAM declarant status from 2026.

Let's discuss your compliance obligations

In a free initial consultation we clarify which EU requirements apply to your products and what a realistic roadmap to implementation looks like. You receive a clear assessment – without jargon.

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