CBAM
CBAM
The Carbon Border Adjustment Mechanism (CBAM) was established by Regulation (EU) 2023/956 and applies to the import of carbon-intensive goods into the European Union, including cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. Its objective is to ensure a level playing field between goods produced within the EU and those produced in third countries, through the monitoring and reporting of the greenhouse gas emissions embedded in imported goods.
CBAM is relevant for:
- Importers of CBAM goods into the European Union
- Authorised CBAM Declarants responsible for CBAM reporting and compliance obligations
- Operators of third-country installations producing goods covered by CBAM
- Companies involved in the supply chain of CBAM goods, including producers, traders and intermediaries
- EU companies purchasing imported CBAM goods and requiring reliable embedded emissions data from their suppliers
EMICERT, as an accredited verification body with extensive experience in the verification of greenhouse gas emissions under the EU ETS and other European compliance schemes, provides verification services under the CBAM framework. Through the verification process, EMICERT supports importers and third-country operators in ensuring the accuracy, completeness and reliability of embedded emissions data for goods falling within the scope of Regulation (EU) 2023/956.
