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CBAM penalties for non-compliance under Art. 26 — EU ETS-equivalent fines for authorised declarants, 3–5× for unauthorised importers, and paying the fine does not cancel the obligation

You need to understand the financial consequences of CBAM non-compliance. Art. 26 of Reg. (EU) 2023/956 sets a penalty framework with three tiers. First: authorised declarants who fail to surrender sufficient certificates by 30 September face a penalty identical to the EU ETS excess emissions penalty (Art. 26(1), referencing Art. 16(3) of Directive 2003/87/EC). Second: persons who import without CBAM authorisation face 3 to 5 times that penalty (Art. 26(2)). Third: paying the penalty does not release you from the obligation to surrender the outstanding certificates (Art. 26(3)). CBAMCheck helps you avoid these penalties by generating the complete compliance dossier. €299.

Generate your CBAM dossier — €299Free check: does CBAM apply to you?

€299 · One-time · 12 professional deliverables · Your data never leaves your browser

Built on Reg. (EU) 2023/956 · Modified by Reg. (EU) 2025/2083 · 13,566 default values (Reg. 2025/2621) · 100% browser-side — your data never leaves your device

The numbers that matter for your CBAM compliance

EU ETS rate
Per missing certificate — same as excess emissions penalty
3–5×
Multiplier for unauthorised importers (Art. 26(2))
Art. 26(3)
Payment does not release the certificate obligation

Your CBAM compliance timeline

1
Understand the authorised declarant penalty
Art. 26(1): if you are registered but fail to surrender certificates by 30 September, the penalty per missing certificate equals the EU ETS excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, increased per Art. 16(4).
2
Understand the unauthorised importer penalty
Art. 26(2): importing CBAM goods without being an authorised declarant triggers a penalty of 3 to 5 times the standard rate, based on duration, gravity, scope, intention and cooperation.
3
Know that payment does not cancel the obligation
Art. 26(3): even after paying the penalty, you must still surrender the outstanding CBAM certificates. The penalty is in addition to, not instead of, the certificate obligation.
4
De minimis exceedance penalty
Art. 26(2a): importers who exceed the 50-tonne de minimis (Art. 2a) without authorisation also face the 3–5× penalty.
5
Register before importing
The most effective way to avoid the 3–5× multiplier is to register as authorised declarant under Art. 5 before your first import.
6
Use CBAMCheck to ensure compliance
A €299 dossier is trivial compared to the cost of Art. 26 penalties. Generate the documentation before the deadline.

Three mistakes that inflate your CBAM cost or create compliance risk

MISTAKE 1 — PENALTY = RELEASE

Assuming that paying the fine clears the obligation

Art. 26(3): the penalty does not release you from surrendering certificates. You pay the fine AND surrender the certificates.

MISTAKE 2 — UNAWARE OF 3–5×

Not knowing the unauthorised importer multiplier

Art. 26(2) imposes 3 to 5 times the standard penalty for importing without authorisation. Register under Art. 5 before importing.

MISTAKE 3 — FEAR-BASED INACTION

Being paralysed by the penalty risk instead of taking compliance steps

The penalties are avoidable. Register, calculate emissions, purchase certificates, submit the declaration. CBAMCheck generates all the documentation for €299.

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.

1

Scope Assessment

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

2

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.

3

CBAM Certificate Estimation

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

4

Draft CBAM Declaration

Pre-structured declaration following Art. 6(2) requirements.

5

Carbon Price Documentation

Documents any carbon price paid in the country of origin for Art. 9 deduction.

6

Annex V Record Template

Record-keeping template compliant with Annex V requirements.

7

Verification Preparation

Structured preparation for Art. 8 verification. Annex VI checklist included.

8

Supplier Letter Template

Model letter requesting emissions data from your third-country supplier.

9

Compliance Calendar (.ics)

Importable calendar with quarterly certificate obligations, annual declaration deadline and key milestones.

10

Executive Summary

One-page CBAM exposure overview for management reporting.

11

Interactive HTML Dashboard

Standalone dashboard with 2026–2032 projections. Works offline.

12

Compliance Calendar Document

Visual calendar of all CBAM deadlines and schedules.

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

See what you get

Download a sample CBAMCheck dossier. This is a real output generated with generic data — the same 12 deliverables you will receive with your company’s actual figures.

Download sample dossier (ZIP)

Generic data. Your dossier will contain your actual import figures, CN codes and emission calculations.

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.

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

FeatureFree toolCBAMCheckSaaS Enterprise
PriceFree€299 (one-time)€1,990–€4,800/year
ModelGeneric template12 professional deliverablesAnnual subscription
Default valuesNot included13,566 (Reg. 2025/2621)Partial
Interactive dashboardNoHTML, 7-year projectionInside platform
Supplier letterNoEnglish template includedVariable
Art. 8 verification prepNoIncludedVariable
PrivacyVariable100% browser-sideData on server

Choose your licence

1 DOSSIER
€299
/ dossier

  • 10 professional PDF documents
  • Interactive HTML Dashboard (projection 2026–2032)
  • 13,566 official values integrated
  • Template letter in English for supplier
  • 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 representatives
  • 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
1 licence = 1 importing company. You pay €299 for the dossier you generate now. The licence is linked to your company name + EORI.
2
Up to 10 regenerations of the ZIP to correct data, adjust goods or update technical information.
3
30-day editing window from first activation. Within that period you can regenerate the dossier as many times as needed (up to 10).
4
The downloaded dossier is yours forever. It does not expire and is not tied to any subscription.

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 the CBAM Registry submission.

Enforcement: what happens when CBAM certificates are missing

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

⚠️
Authorised declarant: penalty identical to EU ETS excess emissions penalty
EU ETS rate per missing 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 pursuant to Art. 16(4). Payment does not release the obligation to surrender outstanding certificates (Art. 26(3)).

⚠️
Unauthorised importer: penalty 3–5 times the standard rate
3–5×

Art. 26(2): a person who introduces goods without authorisation faces a penalty of 3 to 5 times the standard penalty. This also applies to importers exceeding the de minimis threshold (50 tonnes, Art. 2a) without authorisation (Art. 26(2a)).

Managing CBAM compliance across multiple companies?

Professional Pack: 70 generations. Ensure every entity is compliant.

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One-business-day response · No sales call required

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

What is the penalty for missing certificates?
Art. 26(1): identical to the EU ETS excess emissions penalty under Art. 16(3) of Directive 2003/87/EC, per certificate not surrendered by 30 September.
What if I import without being registered?
Art. 26(2): penalty of 3 to 5 times the standard rate. This also applies to importers exceeding the de minimis threshold without authorisation (Art. 26(2a)).
Does paying the fine cancel the obligation?
No. Art. 26(3): the penalty is in addition to the obligation to surrender the outstanding certificates.
How can I avoid penalties?
Register under Art. 5 before importing. Calculate emissions. Purchase certificates. Submit the declaration by 30 September. CBAMCheck generates all the documentation.
Is this a subscription?
No. One-time payment. The licence includes 30 days of editing and 10 regenerations. The downloaded dossier is yours to keep.
Can I get a refund?
Upon activating the licence you give express consent for immediate generation of digital content pursuant to Art. 16(m) of Directive (EU) 2011/83, waiving the 14-day withdrawal right. Refunds are accepted only for a reproducible technical fault.
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.
⚠️ 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.

Art. 26 penalties are real. A €299 dossier is cheaper than non-compliance.

12 deliverables. Declaration draft. Certificate estimation. Verification prep. €299.

€299 one-time
12 professional deliverables · Browser-side · No subscription · Reg. (EU) 2023/956
Generate your CBAM dossier — €299