Art. 16(m) Directive 2011/83. Refunds only for reproducible technical failures.

Does South Korea's K-ETS qualify for an Art. 9 CBAM deduction?

Yes. South Korea operates the Korean Emissions Trading System (K-ETS), which qualifies as a carbon pricing mechanism under Art. 9 of Regulation (EU) 2023/956. The carbon price paid by your Korean steel supplier under K-ETS can be deducted from the number of CBAM certificates you need to surrender. CBAMCheck documents this deduction in the Carbon Price Documentation deliverable.

How does the Art. 9 deduction work in practice?

Under Art. 9, the number of CBAM certificates to surrender is reduced by the amount corresponding to the carbon price effectively paid in the country of origin. If your Korean supplier paid the K-ETS price on the embedded emissions, you document this payment and deduct it from your CBAM obligation. The deduction is proportional to the K-ETS price relative to the EU ETS price. CBAMCheck structures this calculation.

CBAM Steel South Korea — K-ETS Allows Art. 9 Carbon Price Deduction

Q: Is this a subscription?

No. €299 one-time. 30 days, 10 regenerations. No auto-renewal.

Q: What if the regulation changes?

Regenerate at no cost during the licence period.

Q: Is Korean steel emission intensity lower than other suppliers?

Yes. South Korea's default iron and steel emission intensity is 2.986 tCO₂e/t — lower than Turkey (4.097), China (4.481), India (5.374), and Russia (3.448). Combined with the K-ETS Art. 9 deduction, Korean steel has one of the lowest effective CBAM costs among major EU suppliers.

The numbers behind Korean steel CBAM exposure

South Korea exports high-value steel products to the EU — cold-rolled coil for automotive panels, electrical steel for transformers, and stainless steel for appliances. The combination of a relatively low emission intensity and a qualifying carbon pricing mechanism makes Korean steel one of the most favourable origins under CBAM.

2.986

tCO₂e/t — Korea steel default (Reg. 2025/2621) — among the lowest

K-ETS

Korean ETS qualifies for Art. 9 carbon price deduction

€299

One dossier · 12 deliverables · Art. 9 deduction documented

CBAM compliance path for importers of Korean steel

1

Obtain CBAM declarant status (Art. 5)

Required for all importers above 50 tonnes net per year.

2

Verify CN codes under Annex I

CRC (7209), electrical steel (7225/7226), stainless (7218-7223), coated (7210/7212). CBAMCheck covers all 285 CN codes.

3

Calculate embedded emissions and document K-ETS deduction

Default: 2.986 tCO₂e/t. Request actual data from your Korean mill (CBAMCheck includes letter template). Document the K-ETS carbon price paid by your supplier for Art. 9 deduction. CBAMCheck's Carbon Price Documentation deliverable structures this.

4

Purchase CBAM certificates (reduced by Art. 9 deduction)

From February 2027 (Art. 20). The K-ETS price paid by your supplier reduces the number of certificates you surrender. The deduction is proportional to K-ETS price vs EU ETS price.

5

Submit declaration by 30 September 2027 (Art. 6)

First declaration covers 2026 imports. Include Art. 9 deduction documentation.

Three mistakes importers of Korean steel make with CBAM

❌

Mistake 1 — Not claiming the K-ETS Art. 9 deduction

The carbon price your Korean supplier paid under K-ETS reduces your CBAM obligation — but you must document it

Art. 9 allows deduction of the carbon price effectively paid in the country of origin. If your Korean supplier paid K-ETS allowances covering the embedded emissions of your goods, you can reduce the number of CBAM certificates. But the burden of proof is on you. CBAMCheck structures the Carbon Price Documentation deliverable specifically for this purpose.

❌

Mistake 2 — Assuming Korean steel is CBAM-exempt because of K-ETS

K-ETS provides a deduction, not an exemption — you still need the full documentation

Having a qualifying carbon pricing mechanism reduces the number of certificates, but does not exempt you from CBAM. You still need authorised declarant status, embedded emissions calculation, a CBAM declaration by 30 September, and all supporting documentation. CBAMCheck generates the complete 12-deliverable dossier.

❌

Mistake 3 — Using the default when actual data would give you an even lower value

Korean mills like POSCO and Hyundai Steel may have actual emissions below 2.986 tCO₂e/t

The default includes a 10% mark-up (Annex IV, point 4.1). Korean steel mills with modern EAF or advanced BF/BOF technology may have actual emissions significantly lower. Combined with the K-ETS deduction, actual data could make Korean steel one of the cheapest CBAM origins. CBAMCheck includes the supplier letter template.

12 deliverables in a single ZIP file

1

Scope Evaluation

Annex I CN codes. Art. 2 + Art. 5.

2

Embedded Emissions

Korea default: 2.986 tCO₂e/t. Annex IV.

3

Certificate Estimation

After Art. 9 deduction. Financial exposure.

4

Draft Declaration

Art. 14 registry data.

5

Carbon Price Documentation

Art. 9 K-ETS deduction structured and documented.

6

Annex V Template

Record-keeping. Art. 7(6).

7

Verification Guide

Art. 8 + Annex VI.

8

Supplier Letter (English)

For your Korean mill. K-ETS price documentation request included.

9

Calendar (.ics)

CBAM deadlines.

10

Executive Summary

Including Art. 9 deduction impact.

11

Dashboard

2026–2032. Art. 9 savings projected.

12

Visual Calendar

CBAM timeline.

See what you get

Sample dossier — 12 deliverables, generic data.

Download sample (ZIP)

Your dossier uses your actual data.

Estimate CBAM exposure

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.

Choose your licence

1 DOSSIER

299 €

/ dossier

12 deliverables inc. Art. 9 documentation
13,566 default values
K-ETS deduction calculated
10 regenerations · 30 days

Generate dossier →

PROFESSIONAL PACK

1.999 €

70 generations

70 dossiers · Switch product
For auto parts importers and distributors

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 →

CBAMCheck calculates. The portal accepts.

● CBAMCheck

Emissions, K-ETS deduction, net certificates, projections

Annex IV + Art. 9. Korea 2.986 tCO₂e/t. 12 documents.

∅ Portal

Requires pre-calculated figures including Art. 9

CBAMCheck provides the data.

Art. 26 penalties

⚖️

Failure to surrender

EU ETS penalty/cert

Art. 26(1).

⚖️

Without auth above 50t

3–5× penalty

Art. 26(2).

Importing Korean steel for multiple companies?

Professional Pack: 70 dossiers.

Request — €1,999

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Guarantees

CBAMCheck generates documentation under Reg. (EU) 2023/956. You are responsible for data accuracy and for obtaining K-ETS price documentation from your supplier.

Document structure follows Reg. (EU) 2023/956. CBAMCheck is not legal advice.

FAQ — Korean steel CBAM

Is this a subscription?

No. €299 one-time. 30 days, 10 regenerations.

Can I get a refund?

Art. 16(m) Directive 2011/83. Technical failures only.

What if the regulation changes?

Regenerate at no cost during licence period.

Does K-ETS qualify for Art. 9 deduction?

Yes. K-ETS is a qualifying carbon pricing mechanism. The carbon price paid by your supplier reduces your CBAM certificate obligation. CBAMCheck documents this in the Carbon Price Documentation deliverable.

How does Art. 9 deduction work?

Certificates to surrender are reduced proportionally to the K-ETS price relative to the EU ETS price. CBAMCheck structures the calculation. You provide the K-ETS price from your supplier.

Is Korean steel emission intensity lower than other suppliers?

Yes. 2.986 tCO₂e/t is lower than Turkey (4.097), China (4.481), India (5.374), Russia (3.448). Combined with K-ETS deduction, Korean steel has among the lowest effective CBAM costs.

Legal sources

Reg. (EU) 2023/956 — CBAM
Reg. (EU) 2025/2083 — Amendment

⚠️ Important notice: CBAMCheck is a self-assessment documentation tool, not legal advice and not a third-party audit. You are responsible for data accuracy. CBAMCheck does not replace professional assessment.

You import premium Korean steel for automotive or electronics and the K-ETS carbon price qualifies for an Art. 9 CBAM deduction