CBAM frequently asked questions: direct answers with regulation references

CBAM at a glance

6 sectors

Cement, iron and steel, aluminium, fertilisers, hydrogen, electricity — Annex I

50 t threshold

Art. 2a de minimis: below 50 tonnes/year total CBAM goods = no obligations

30 Sep 2027

First annual CBAM declaration deadline (Art. 6) for calendar year 2026

The 7-step CBAM compliance flow

Am I affected?

Check your CN codes against Annex I. Non-exempt third-country origin. Above 50 tonnes/year (Art. 2a). Free CBAMCheck checker confirms.

Art. 5: apply through the CBAM Registry. Your NCA reviews. Authorisation valid EU-wide (Art. 17(1)).

Calculate embedded emissions

Art. 7 + Annex IV: use actual supplier data or default values from Reg. 2025/2621 (with mark-up). CBAMCheck automates.

Buy CBAM certificates

Art. 20–21: certificates on sale from 1 Feb 2027. Price = EU ETS auction. Quarterly balance ≥50% (Art. 22(2)).

Submit annual declaration

Art. 6: by 30 September. Quantities, emissions, certificates, Art. 9 deductions. First: 30 Sep 2027 for CY 2026.

Undergo verification

Art. 8 + Annex VI: accredited verifier reviews your emissions data. Verification statement accompanies the declaration.

Three common CBAM misconceptions

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MISCONCEPTION 1 — CBAM IS JUST REPORTING

Thinking it works like the transitional period

The transitional period (2023–2025) was reporting-only. From 2026, CBAM involves financial obligations: buying certificates, quarterly balance checks, penalties for non-compliance (Art. 26).

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MISCONCEPTION 2 — ALL IMPORTS ARE AFFECTED

Assuming every third-country import is a CBAM good

Only goods with CN codes listed in Annex I are covered. Only from non-exempt origins. Only above 50 tonnes/year. Check before assuming.

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MISCONCEPTION 3 — DEFAULT VALUES ARE FREE

Not knowing they include a mark-up

Default values from Reg. 2025/2621 include a mark-up (Annex IV point 4.1). Actual supplier data eliminates it and typically lowers cost.

What you receive: 12 deliverables in one ZIP file

CBAMCheck generates a complete CBAM compliance dossier — not a single PDF. 12 structured documents delivered as a ZIP file, each citing the specific article of Reg. (EU) 2023/956 it addresses.

Scope Assessment

Determines whether your imports fall under CBAM and which obligations apply. Art. 2 + Art. 2a of Reg. (EU) 2023/956.

Embedded Emissions Calculation

Calculates embedded emissions per tonne using default values from Implementing Reg. (EU) 2025/2621 or your actual data. Art. 7 + Annex IV.

CBAM Certificate Estimation

Estimates the number of certificates required and the projected cost, adjusted for free allocation (Art. 31).

Draft CBAM Declaration

Pre-structured declaration following Art. 6(2) requirements: quantities, emissions, certificates, carbon price.

Carbon Price Documentation

Documents any carbon price paid in the country of origin for Art. 9 deduction. Pre-formatted for the CBAM Registry.

Annex V Record Template

Record-keeping template compliant with Annex V requirements. Ready for verifier review.

Verification Preparation

Structured preparation for Art. 8 verification by an accredited verifier. Annex VI checklist included.

Supplier Letter Template

Model letter in English requesting emissions data and installation information from your third-country supplier.

Compliance Calendar (.ics)

Importable calendar with quarterly certificate obligations (Art. 22(2)), annual declaration deadline (30 September), and key milestones.

Executive Summary

One-page overview of your CBAM exposure: cost estimate, timeline, risk areas. Ready for management or board reporting.

Interactive HTML Dashboard

Standalone HTML dashboard with 2026–2032 projections reflecting free allocation phase-out (Art. 31). Works offline, no subscription.

Compliance Calendar Document

Visual calendar of all CBAM deadlines, reporting windows and certificate purchase schedules.

Generated from your input data, in your browser. No data leaves your device.

Estimate your CBAM exposure

Select your sector and country of origin. CBAMCheck searches through 13,566 official records from Implementing Reg. (EU) 2025/2621 and shows the result with the 2026 mark-up included.

Quick CBAM Calculator

Average European Commission default values per sector and country of origin.

Sector

Country of origin

Tonnes/year

Default emissions (tCO₂e/t)—

Mark-up 2026 (10%)—

Total emissions with mark-up—

CBAM rate 2026 (2.5%)—

Estimated certificates—

This is a quick estimate. Your complete dossier includes projections through 2032, an editable interactive dashboard, and 10 PDF documents.

Generate your complete dossier — €299 →

Average values per sector from Implementing Reg. (EU) 2025/2621. The complete dossier uses the exact CN code of your goods, not the sector average. Estimated EU ETS price: €75/tCO₂e.

What CBAM compliance costs with each alternative

Feature	Free tool	CBAMCheck	SaaS Enterprise
Price	Free	€299 (one-time)	€1,990–€4,800/year
Model	Generic template	12 professional deliverables	Annual subscription
Default values	Not included	13,566 (Reg. 2025/2621)	Partial
Interactive dashboard	No	HTML, 7-year projection	Platform-locked
Supplier letter	No	English template included	Variable
Art. 8 verification prep	No	Included	Variable
Privacy	Variable	100% browser-side	Data on server
Multi-company support	No	Via Professional Pack	Yes

Choose your licence

1 DOSSIER

€299

/ dossier

10 professional PDF documents
Interactive HTML dashboard (2026–2032 projection)
13,566 official default values integrated
English supplier letter template
Importable .ics calendar
10 regenerations · 30 days
1 licence = 1 importing company

Get your individual licence →

PROFESSIONAL PACK

€1,999

70 generations · 1 key

70 generations with a single key
70 complete dossiers (12 deliverables each)
Switch product between generations
Ideal for customs brokers
For consultants billing CBAM compliance

70 interactive HTML Dashboards × product (projection 2026–2032). Real-time tables and charts with variable calculations. No technical training required. Fully intuitive.

🔒 Data stays on your computer. No information shared with third parties.

Request Professional Pack →

How your licence works

1 licence = 1 importing company. You pay €299 for the dossier you generate now. The licence is linked to your company name + EORI.

Up to 10 regenerations of the ZIP to correct data, adjust goods or update technical information.

30-day editing window from first activation. Within that period you can regenerate the dossier as many times as needed (up to 10).

The downloaded dossier is yours forever. It does not expire and is not tied to any subscription. The 10 PDFs, HTML dashboard and .ics calendar remain functional offline.

The EU CBAM portal ASKS for data. CBAMCheck CALCULATES it.

THE EU CBAM PORTAL

Asks you to declare data

The EU CBAM Registry (Art. 14) requires you to submit total embedded emissions, number of certificates and carbon price documentation. It does not calculate these for you. You must arrive with the numbers ready.

CBAMCHECK

Calculates the data you need to declare

CBAMCheck takes your import data (tonnes, CN codes, country of origin) and generates the embedded emissions calculation, certificate estimation, carbon price documentation and all supporting records. You download the dossier and use it to complete your declaration in the CBAM Registry.

Enforcement: what happens when CBAM certificates are missing

Art. 26 of Reg. (EU) 2023/956 sets the penalties.

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Authorised declarant: penalty identical to EU ETS rate

EU ETS rate per certificate

Art. 26(1): an authorised CBAM declarant who fails to surrender the required certificates by 30 September faces a penalty identical to the excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, increased per Art. 16(4). The penalty applies per certificate not surrendered. Payment does not release the obligation to surrender outstanding certificates (Art. 26(3)).

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Unauthorised importer: penalty 3–5 times the standard rate

3–5×

Art. 26(2): anyone introducing goods without authorisation faces a penalty of 3 to 5 times the standard penalty, depending on duration, gravity, scope, intent and cooperation. Also applies to importers exceeding the de minimis threshold (50 tonnes, Art. 2a) without authorisation (Art. 26(2a)).

Need answers for multiple importing companies?

The Professional Pack covers 70 dossier generations. Each dossier answers every CBAM question with the specific numbers for that company.

Request Professional Pack →

70 generations · 1 key · Company-specific answers for every client

What CBAMCheck guarantees and what it does not

CBAMCheck generates a document structured according to Art. 6 and Art. 7 + Annex IV of Regulation (EU) 2023/956 from the information you enter. The truthfulness, accuracy and completeness of that information is your responsibility as importer or authorised CBAM declarant.

We guarantee that the document structure follows Regulation (EU) 2023/956 and that the legal references cited are correct. We do not guarantee that a specific document will be accepted by a national competent authority in a specific case.

CBAMCheck is not legal advice. For specific situations, consult a lawyer or specialised regulatory consultancy.

Frequently asked questions

Is this a subscription?

No. One-time payment. The licence includes 30 days of editing and 10 regenerations. The downloaded dossier is yours forever.

Can I request a refund?

By activating the licence you give express consent for the immediate generation of digital content under Art. 16(m) of Directive (EU) 2011/83, waiving the 14-day withdrawal right. Refunds are accepted only for reproducible technical faults.

What if the regulation changes?

If the regulation changes during your licence validity, you can regenerate the document with the updated version of the generator at no extra cost.

Does CBAM affect my company?

CBAM affects you if: (1) you import goods with CN codes listed in Annex I (cement, steel, aluminium, fertilisers, hydrogen, electricity), (2) from non-exempt third countries (all except Iceland, Liechtenstein, Norway, Switzerland), and (3) above 50 tonnes/year total (Art. 2a). The free CBAMCheck checker confirms in seconds.

How much does CBAM compliance cost?

CBAMCheck costs €299 per dossier (one-time). The CBAM certificate cost depends on your emissions, the EU ETS price (≈€75/tCO₂e) and the CBAM rate (2.5% in 2026, increasing annually under Art. 31). Use the free calculator on this page for a quick estimate.

Can I deduct the carbon price paid in the country of origin?

Yes. Art. 9(1) allows deduction of carbon prices effectively paid in the country of origin (e.g. UK ETS, Korea ETS). Documentation must be certified by an independent person (Art. 9(2)). CBAMCheck includes Art. 9 documentation in the dossier.

What are default values and the mark-up?

Default values are country-average emissions intensities from Reg. 2025/2621. They include a proportional mark-up (Annex IV point 4.1) to incentivise actual data collection. Using actual supplier emissions eliminates the mark-up. CBAMCheck integrates all 13,566 official default values.

What happens if I don't comply?

Art. 26(1): authorised declarants who fail to surrender certificates face a penalty at the EU ETS rate per certificate. Art. 26(2): unauthorised importers face 3–5× the standard rate. Art. 26(3): paying the penalty does NOT release the certificate obligation.

Official legal sources

⚠️ Important notice: CBAMCheck is a self-assessment documentation tool, not legal advice and not a third-party audit. The document is generated from your input data. You are responsible for the accuracy of the data you provide. CBAMCheck does not replace a qualified professional assessment.