Those importing more than 50 tonnes of cement, iron and steel, aluminium, fertiliser, as well as all importers of electricity or hydrogen, need to have submitted an application for a CBAM account number or a CBAM application
reference number under the EU CBAM (or received an authorisation at the time of import). Importers who have not already submitted applications need to act fast now to avoid risking disruptions, delays or penalties. Applications must be submitted prior to import and at the latest by 31 March 2026 for all concerned import companies.

The CBAM is the EU’s tool, says the Commission, to put a fair price on carbon emitted during the production of carbon-intensive goods that are entering the EU, and to encourage cleaner industrial production in non-EU countries.

It will apply in its definitive regime from 2026, with a transitional phase of 2023 to 2025. This gradual introduction is aligned with the phase-out of free allowances under the EU Emissions Trading System to support the decarbonisation of EU industry.