The European Union’s Carbon Border Adjustment Mechanism (CBAM) is changing the rules for companies that import products with a big carbon footprint, like steel and aluminum, into the EU. Here’s what importers should know.
Why did the EU introduce CBAM?
The aim of CBAM is to reduce carbon emissions and prevent EU companies from moving production to countries with weaker climate rules. After a phase-in period, CBAM has been in full force since January 2026.
Which import products fall under CBAM?
CBAM basically targets products with a large carbon footprint – in other words, making them involves burning large amounts of oil, gas or coal. The following sectors are affected:
- Iron and steel
- Cement
- Aluminium
- Fertilisers
- Electricity
- Hydrogen
Besides these products, materials used in their manufacturing can be in scope, as well as processed products. Combined Nomenclature (CN) codes are used to define exactly which products fall under each category. Companies fall under CBAM if they ship more than 50 tonnes annually of such goods into the EU.
How does CBAM work?
Under CBAM, importers must report the amount of carbon emissions linked to their products. This means collecting accurate data, calculating emissions, and submitting verifiable information to EU authorities. These tasks can be complex and time‑consuming.
What happens if importers do not comply with CBAM?
Non-compliance can have serious consequences, like fines, delays at the border, or even limits on selling products in the EU. By seeking support from experienced experts, companies can meet their legal obligations, reduce risks, and stay competitive in the European market. Legal and compliance specialists help importers understand the requirements, prepare the right documents, and meet all deadlines. They can also assist with audits and help set up internal processes to avoid mistakes.
Where do importers find support with compliance?
The port of Rotterdam in the Netherlands, the largest in the EU, will often be the port of entry for CBAM goods, as it has world-class logistics infrastructure for further shipping. Rotterdam has a thriving ecosystem of legal and financial service providers who help navigate the complexity of EU regulations – including CBAM.
Cableroad: your licensed CBAM declarant
Cableroad, a Netherlands-based fiscal agent serving importers into the EU since 2014, is especially well placed to support companies with CBAM-labelled imports. As a licensed CBAM declarant, the firm can handle all CBAM paperwork on its client’s behalf, ensuring full compliance and a speedy process. Cableroad also has a representative office in Australia, ensuring quick lines of communication for importers based in the Asia-Pacific region. As CEO Koen Stobbe puts it, “Our team has the perfect mix of know-how and talent. We’re well connected, too, with the local authorities and service providers that matter to you. All of us are doers rather than talkers. Ready to help, in or outside office hours. And CBAM is just one of the issues Cableroad can fix for you. From VAT representation to warehousing and customs clearance, and even setting up entities in the EU, Cableroad has the services to meet your ambitions.”