How Will Your CBAM Payments Evolve Over Time?

Beginning in 2026, EU importers will have to pay for importing CBAM goods with embedded emissions higher than thresholds set by the EC. These payments will gradually phase out free ETS allowances gradually increasing to 100% of imported emissions in 2034.

For example, if the embedded emissions of a good amount to 1.2 t CO2 eq/t and the corresponding CBAM benchmark is 1 t CO2 eq/t good, then the emissions subject to CBAM fees in 2026 (with a CBAM factor of 97.5%) would amount to: 1.2 – (1 × 0.975) = 0.225 t CO2 eq/t, equivalent to around 19% of the embedded emissions. The amount of emissions to be covered by CBAM certificates account for carbon fees paid in producing countries.

For a detailed assessment of the number of CBAM certificates required to cover your imports, please contact us



#cbampayment #carbontax #cbamfactor