CBAM 2026/2027 – New Obligations for Importers. What Do You Need to Know?
From 2026, importers of certain goods from outside the European Union are subject to new obligations under the Carbon Border Adjustment Mechanism (CBAM). The regulations apply, among others, to imports of iron and steel products, aluminium products, cement, fertilisers, hydrogen and electricity.
One of the key considerations is the annual 50-tonne threshold. Exceeding this threshold triggers additional obligations, including the requirement to obtain authorised CBAM declarant status.
What Does CBAM Mean for Businesses?
Businesses should first verify the Combined Nomenclature (CN) codes of their imported goods to determine whether they fall within the scope of CBAM. It is also essential to continuously monitor the total weight of imported goods and prepare for the new requirements well in advance.
In 2027, importers will be required to complete their first annual CBAM settlement for imports made in 2026. By 30 September 2027, authorised CBAM declarants will be required to submit their first annual CBAM declaration and surrender the corresponding number of CBAM certificates.
How Can Businesses Prepare for the New Obligations?
In our latest guide, KBZ Law & Tax experts explain:
- which goods are covered by CBAM,
- how the 50-tonne threshold is calculated,
- when authorised CBAM declarant status is required,
- which deadlines and financial obligations apply in 2027,
- what steps businesses should take now to prepare.
Download our guide: CBAM_2026_2027_EN
KBZ Law & Tax supports businesses in CBAM compliance, including assessing regulatory obligations, developing internal procedures, assisting with applications for authorised CBAM declarant status, and providing ongoing legal advice.
Should you have any questions or require assistance, please contact:
Anna Baranowska
Senior Counsel | Attorney-at-Law
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