CBAM 2026: Why importers now have no time to lose

CBAM 2026: Why importers now have no time to lose

Wim Gysemans
By:
Wim Gysemans
10 Apr 20262 min read
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In 2026, the Carbon Border Adjustment Mechanism (CBAM) will enter its final phase. This marks a turning point for European importers: whereas only reporting was required during the transitional period, now there will be a real carbon cost linked to imports of certain goods. The aim remains the same – a level playing field between European producers and competitors outside the EU – but the financial and operational impact is becoming real.
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From reporting to real costs

The CBAM imposes a carbon cost on imports of carbon-intensive products such as iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. The levy is linked to the emissions inherent in the production process. Companies that import less than 50 tonnes of these goods per year remain exempt (with the exception of electricity and hydrogen).

Importers above that threshold must collect emissions data from their non-EU suppliers and must be able to document this. Where suppliers provide no data or unverified data, European regulations require the application of so-called default values – deliberately high reference values that can significantly increase the final CBAM cost.

New requirements regarding deadlines

The transitional period ended on 31 March 2026. Companies expecting to import more than 50 tonnes of CBAM goods a year must now be registered as authorised CBAM declarants. Importers without this registration, risk having their goods held up at customs.

From February 2027, companies will be required to purchase CBAM certificates for their imports in 2026, and then to submit these certificates in September 2027. The final costs will depend on emission levels, benchmark values, the CBAM factor and import volumes.

How to future-proof your business today

The requirements are complex, but companies can avoid a great deal of uncertainty and risk by taking targeted action:

  • Identify import flows and determine which products are covered by the CBAM.
  • Ensure that emissions data are reliable by making transparent agreements with suppliers.
  • Embed data collection and control processes within finance and compliance systems.
  • Set aside budgets and make provisions to cover future certificate purchases.

An integrated approach makes all the difference

CBAM sits at the intersection of finance, customs, taxation, audit and the supply chain. An effective approach therefore requires multidisciplinary collaboration. At Grant Thornton Belgium, we combine these areas of expertise with the in-depth knowledge of our colleagues at Alongsight in customs and trade compliance. This means we can help businesses not only to meet their obligations, but also to strategically anticipate the impact of carbon costs within their supply chain.

This article was produced in close collaboration with our colleagues at Alongsight, who have contributed their in-depth expertise in the area of customs and trade compliance.

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