Carbon Border Adjustment Mechanism · Definitive period 2026
CBAM costs, declarations, and exemptions —
answered in 30 seconds.
One question. A tailored answer for whether you owe CBAM, how much, or whether you're exempt under the new Reg (EU) 2025/2083 50-tonne de-minimis.
Cost calculator
Estimate your CBAM certificate liability
Direct + indirect emissions (where applicable per Reg 2025/2547), free-allocation deduction (Reg 2025/2620), and origin-country carbon-price deduction. Q1 2026 certificate price: €75.36/tCO₂e.
EU sources current as of 4 May 2026
✓ Auto-refreshed weeklyEvery value in the calculator + PDF cites an official EU source. Default emission values, free-allocation benchmarks, and the certificate price are pulled from EU Implementing Regulations 2025/2547, 2025/2548, 2025/2620, and 2025/2621 directly — not paraphrased from training data. A weekly automated check re-fetches each source and freezes paid actions on any unverified change.
See live verification results vs EU CBAM Self-Assessment ToolView 14 authoritative sources
- Free-allocation benchmarks per sector (deduction in surrender obligation)(EU) 2025/2620 · checked 4 May 26
- CBAM calculation methodology (direct + indirect emissions, precursors, sector rules)(EU) 2025/2547 · checked 30 Apr 26
- CBAM certificate price (€/tCO₂e) — quarterly in 2026, weekly from 2027(EU) 2025/2548 · checked 3 May 26
- CBAM scope — list of CN codes covered by CBAM (Annex I)(EU) 2023/956 Annex I · checked 4 May 26
- Information communicated by customs authorities to the CBAM Registry(EU) 2025/2619 · checked 30 Apr 26
- Default emission values per country × sector (used when verified data not provided)(EU) 2025/2621 · checked 4 May 26
- EU compliance checklist PDF for importerschecked 30 Apr 26
- EU CBAM main pagechecked 30 Apr 26
- National Competent Authorities — one per EU Member Statechecked 30 Apr 26
- EU operational guideline for importers + indirect customs representativeschecked 30 Apr 26
- EU CBAM product factsheet (visual guide)checked 30 Apr 26
- EU CBAM Registry & Reporting page — Phase 2 trigger for the annual-declaration bundle (XSD/XLSX publication watch)
- EU CBAM sectoral information hub (cement / steel / aluminium / fertilisers / electricity / hydrogen)checked 30 Apr 26
- CBAM verification principles + verifier accreditation(EU) 2025/2546 · checked 30 Apr 26
Open the CBAM Calculator
Live-updating cost calculator with EU-cited derivation, multi-step inputs, and submission-ready PDF output. Fully anonymous; no signup required to compute.
Or jump straight in with a common search
EU regulatory currency
Auto-monitored against the live EU CBAM regulation set
Every quote, every PDF report, and the daily certificate-price refresh all read directly from EU-published sources. A weekly source-adapter pass checks for changes; HIGH-severity changes (default values, methodology, certificate prices) freeze affected calculations until our team verifies the update.
EU sources verified 2 min ago
Tracked instruments (live):
- •Reg (EU) 2023/956 — the foundational CBAM regulation + Annex I scope list
- •Implementing Reg 2025/2547 — embedded-emissions calculation methodology
- •Implementing Reg 2025/2548 — certificate-price publication methodology
- •Implementing Reg 2025/2620 — free-allocation adjustment in surrender obligation
- •Implementing Reg 2025/2621 — default values for embedded emissions
- •Implementing Reg 2025/2546 — verification + verifier accreditation
- •Reg (EU) 2025/2083 (Omnibus) — latest simplification amendment
Your data stays yours
Encrypted, isolated per account, never used to train AI
Tonnage figures, supplier names, production-cost inputs — the data you enter into the calculator and bulk uploader are commercially sensitive. We treat them that way.
- TLS in transit, encrypted at rest — every request is HTTPS-only; the database encrypts every row on disk via the managed Postgres layer.
- Row-level security per account — Supabase RLS isolates every customer's rows; another customer cannot read your CBAM inputs even if they sign in.
- No AI training, no resale — your inputs are not used to train models, sold to third parties, or shared with sub-processors beyond the hosting + payment vendors listed in our privacy policy.
- GDPR-compliant, EU SCCs in place — right to access / delete / export honoured under Art. 15-20; cross-border transfers covered by EU Standard Contractual Clauses.
Six sectors in scope
What does CBAM cover?
Per the EU operational guideline: “cement, aluminium, fertilisers, iron and steel, hydrogen and electricity.” The detailed CN-code list lives in Annex I of Regulation (EU)2023/956. Use the scope checker below for any specific code.
Cement
Includes Portland and other hydraulic cements; clinker is a precursor.
≥ 50 t/year cumulativeIron and steel
Pig iron, ferro-alloys, semi-finished + finished steel products.
≥ 50 t/year cumulativeAluminium
Unwrought aluminium, bars, rods, profiles, tubes, foil, structures.
≥ 50 t/year cumulativeFertilisers
Nitric acid, ammonia, urea, NPK fertilisers + precursors.
≥ 50 t/year cumulativeElectricity
All electricity imports. Indirect emissions covered.
Any quantity — no thresholdHydrogen
Hydrogen imports of any volume trigger compliance.
Any quantity — no thresholdSources: EU operational guideline (accessed 2026-04-29) for the 50-tonne threshold + the electricity/hydrogen carve-out; Regulation (EU) 2023/956 Annex I for the full CN-code list.
Scope checker
Check a CN code against CBAM scope
Enter your goods' 8-digit Combined Nomenclature code and (if EU-established) your country. We'll tell you whether the code falls under CBAM, which sector it belongs to, and how to reach your National Competent Authority.
Authorisation decision tree
What's your next step?
Three questions, mirroring the EU's CBAM compliance infographic. Today (29 April 2026) the 31 March 2026 application deadline has passed — late importers must use an Indirect Customs Representative.
1.Do your cumulative imports of cement, iron & steel, aluminium, or fertilisers reach 50 tonnes per calendar year?
2.Do you import any electricity or hydrogen into the EU? (these have no threshold — any quantity counts)
3.Are you (or the entity importing) established in the EU?
4.Do you have a CBAM account number, or an application reference number from before 31 March 2026?
Decision logic mirrors the EU's CBAM compliance infographic + operational guideline (accessed 2026-04-29). This tool is informational; for binding advice contact your National Competent Authority.
27 EU NCAs · find yours
Which authority do I apply to?
Each EU member state has a designated National Competent Authority (NCA) that authorises CBAM declarants. Your country of establishment determines which one you apply to — not where the goods land. Per-country contact, application steps, worked cost example, and 2027 deadlines:
Transitional period reports
Did you file all 9 quarterly reports for 2023-2025?
Importers who missed transitional-period quarterly reports face penalty exposure of €10–50 per tonne of unreported emissions (Regulation (EU) 2023/956 Article 28, indexed to consumer prices).
Q4 2023 (Oct-Dec 2023)
Report was due 31 Jan 2024
Q1 2024 (Jan-Mar 2024)
Report was due 30 Apr 2024
Q2 2024 (Apr-Jun 2024)
Report was due 31 Jul 2024
Q3 2024 (Jul-Sep 2024)
Report was due 31 Oct 2024
Q4 2024 (Oct-Dec 2024)
Report was due 31 Jan 2025
Q1 2025 (Jan-Mar 2025)
Report was due 30 Apr 2025
Q2 2025 (Apr-Jun 2025)
Report was due 31 Jul 2025
Q3 2025 (Jul-Sep 2025)
Report was due 31 Oct 2025
Q4 2025 (Oct-Dec 2025)
Report was due 31 Jan 2026
This checklist is informational. Actual penalty determination is made by your National Competent Authority based on the full circumstances of late or missing filings. Reporting periods + the penalty range are sourced from the CBAM Regulation accessed 2026-04-29.
For customs brokers + freight forwarders
Become your client's CBAM Indirect Customs Representative
With the 31 March 2026 application deadline now passed, thousands of EU importers and non-EU operators need an authorised Indirect Customs Representative (ICR) to import on their behalf. CBAM Pro equips your firm with the bulk processor, client roster, watchlist alerts, and white-label PDF reports you need to deliver this service at scale.
Talk to us about ICR onboardingPay as you go
scaled to your CBAM taxOne PDF per shipment. Bigger imports get the deeper checks; pricing reflects the exposure being insured. Reports are yours forever (7-year EU retention).
Micro
€49
≤ €1,000
Standard
€149
≤ €10,000
Heavy
€399
≤ €50,000
Enterprise
€899
> €50,000
CBAM PRO
Peace of MindUnlimited reports up to €100,000 of CBAM tax per billing month. Permanent archive + annual-declaration filing system.
~€349/mo equivalent · annual billing only
- Unlimited PDF reports up to €100,000 of computed CBAM tax / month
- Permanent dashboard archive — every report at
/cbam/dashboard - Annual declaration system — aggregate the year's reports into a submission-ready bundle (summary PDF + 27-col CSV + audit log). Unlimited importers.
- Active-subscription required to access PRO-billed reports. Cancellation deletes archive after 14-day grace. PAYG reports unaffected.
Flagship PRO deliverable
Submit your annual CBAM declaration in one click
Aggregate your year of paid PDF reports + bulk CSV uploads into a CFO-grade summary, a per-shipment audit trail, and the exact EU CBAM submission file the moment EU publishes the definitive-period template. No re-keying, no spreadsheet reconciliation, no re-issued invoices.
Inside today's bundle (ZIP download)
Summary PDF
Per-CN breakdown · totals · CFO sign-off page · content-hash footer
Shipments CSV
27 cols matching the EU Quarterly Report XLSX structure
Audit log JSON
Source · regulation refs · content hash · timestamps · user IDs
README PDF
Honest copy on the EU template + your filing route
Auto-added when EU publishes
Official XML + pre-filled XLSX · existing PRO subscribers get the upgraded bundle re-emailed at no extra charge.
Why we're not shipping a “preview” XML today
The EU CBAM Registry's annual-declaration module is not yet live. TAXUD describes it as “developing”; the French DGDDI + Irish EPA say “from 2027 onwards” without a date. Vendors selling “preview format” XML today are guessing — your filing could be rejected if their guess is wrong. Our bundle ships zero XML today; instead we ship the data + audit trail you need to plan the filing, and the official format the moment EU publishes — automatically, no extra cost. TAXUD CBAM Registry & Reporting page
vs the rest of the market
Calculator-only tools — you re-key 200 rows
Greenly / IntegrityNext — pricing on request
Deloitte managed-service — Big-4 fees, they file for you
customs-invoice.com PRO — €4,188/yr, unlimited importers, aggregation today + auto-XML when EU publishes
Built for brokers
Manage every client's annual declaration from one dashboard
Multi-client roster, per-NCA filing routing, white-label cover documents. Every shipment your firm processes for a given importer-EORI rolls into that importer's annual filing automatically — no re-keying, no spreadsheet reconciliation.
Annual declarations
2026 reporting year · 4 clients
Acme Steel GmbH
DRAFTEORI DE12345...
47 shipments
€18,420
Nordic Aluminium AB
READYEORI SE98765...
23 shipments
€9,140
Bavaria Cement
DRAFTEORI DE54321...
12 shipments
€4,100
Polish Fertiliser Sp. z o.o.
FILEDEORI PL11122...
89 shipments
€34,210
Acme Steel GmbH · 2026 declaration
CBAM-DECL-A1B2C3D4Aggregated from
- · 3 paid PDF reports (Q1, Q2, Q4)
- · 2 bulk CSV uploads
- · 47 total shipments · 1,243 t · 2,850 tCO₂e
Missing for filing
- · Verifier accreditation number
- · Reporting period end date
One client per importer-EORI · unlimited clients per PRO seat
Pre-fill declarant + installation + verifier from your existing client roster (carries year-to-year)
Aggregation pulls shipments from paid PDF reports, bulk CSV uploads, and manual entries — all in one declaration
Per-NCA filing routing — mark filed via DEHSt / ADEME / KOBiZE / etc. for compliance audit trail
Audit log per shipment: source, regulation citations, content hash, edit timestamps, user IDs
White-label cover document with your firm's logo (CBAM PRO benefit)
Multi-year archive: 2026 + 2027 + 2028 declarations all in one place, retained per the EU 4-year audit window
Public verifier endpoint — your importer-clients can confirm a bundle is authentic without an account
Inside CBAM Pro
Two unlocks brokers actually use day-to-day
Beyond the calculator + scope checker that everyone gets for free, paying brokers ship two things repeatedly: a month of cost reports out the door in one upload, and a programmatic CBAM cost endpoint wired into their ERP / TMS. Both ship as part of the subscription — no extra per-shipment charges, no separate seat fees.
Bulk · per-row PDFs
Upload a CSV. Get a tamper-evident PDF for every shipment.
The bulk uploader takes a month of shipments (up to 1 000 rows on CBAM Pro) and returns two files: the calculated CSV for your books, and a ZIP containing one PDF per in-scope row — same content hash + worn-ink stamp + your white-label branding as the single-shipment cost report. Forward each PDF straight to the importer client whose shipment it represents; one upload covers the whole roster.
- File names use your
client_refcolumn (e.g.001-Acme-Q2-shipment-001.pdf) so they sort and forward cleanly. - Out-of-scope rows still get a clean PDF declaring "no CBAM liability" — useful evidence for the importer's file.
- Tier-driven row cap, edited live in
/admin/tiers; hard ceiling 5 000 rows per upload.
Public REST API
Wire CBAM cost into your ERP / TMS in an afternoon.
Three endpoints — scope check, single-shipment cost, and bulk — all bearer-token-authenticated and JSON in / JSON out. Drop the cost calculator into your purchase order workflow so importers know the CBAM hit before the goods leave the factory; or batch-process a month's manifest in one POST.
- Tier-driven rate limit (
api_rate_per_hour) — CBAM Pro 600/h, Enterprise custom — admin-editable. - Every response cites every EU regulation used so your downstream system can include the citation in its own audit trail.
- Audit log per call (
request_id) — quotable on a regulator inquiry years later.
Authoritative sources
Read the EU's own documents
Every claim on this page (and every figure in our paid PDF reports) cites one of these official sources. Bookmark for reference.
EU CBAM main page
Authoritative entry point + latest news
Operational guideline for importers + ICRs
PDF · 174 KB · 2026 definitive period
Importer Checklist (PDF)
385 KB · pre-flight compliance checklist
Product Factsheet (PDF)
408 KB · visual sector + threshold guide
List of National Competent Authorities (5 Jan 2026)
PDF · per-Member-State NCA contacts
Sectoral information hub
Sector-specific webinars + guidance
Certificate price publication
Quarterly in 2026, weekly from 2027
Reg (EU) 2023/956 — main CBAM regulation + Annex I
Full regulation text + CN-code scope
Implementing Reg (EU) 2025/2547 — calculation methods
Direct + indirect emissions, precursors, sector rules
Implementing Reg (EU) 2025/2548 — certificate price methodology
How €/tCO₂e is calculated + published
Implementing Reg (EU) 2025/2620 — free-allocation adjustment
Deduction in surrender obligation
Implementing Reg (EU) 2025/2621 — default values
Methodology + the values Excel
Implementing Reg (EU) 2025/2546 — verification principles
Verifier accreditation requirements
Frequently asked
CBAM in plain language
Who has to comply with CBAM in 2026?▾
Importers (or their indirect customs representatives) of cement, iron and steel, aluminium, fertilisers, hydrogen, or electricity into the EU. Compliance is mandatory above 50 tonnes per calendar year of the first four sectors, and for ANY quantity of electricity or hydrogen.
SourceWhat was the 31 March 2026 deadline?▾
The deadline to apply for CBAM authorisation (declarant status) before importing in-scope goods. After that date, applications submitted by importers themselves are no longer accepted; entities without authorisation must use an Indirect Customs Representative (ICR) to clear customs.
SourceWhen is the first CBAM annual declaration due?▾
30 September 2027, covering 2026 imports. The original 31 May 2027 date was extended by Regulation (EU) 2025/2083 (the CBAM Omnibus), Article 6(1): "By 30 September of each year, and for the first time in 2027 for the year 2026." CBAM certificates become purchasable on the EU's common central platform from 1 February 2027 and are surrendered alongside the annual declaration.
SourceWhat's the certificate price right now?▾
Q1 2026 = €75.36 per tonne CO₂e, published 7 April 2026. The price is a derived weighted average of EU-ETS auction clearing prices, published quarterly during 2026 and weekly from 2027 onwards.
SourceWhat's the penalty for missing a quarterly transitional report?▾
€10 to €50 per tonne of unreported embedded emissions, indexed annually to EU consumer prices. Penalties apply per the transitional period (Q4 2023 through Q4 2025 — 9 reports total).
SourceInformational tools, not professional advice
The calculators and PDF reports on this page are designed to accelerate your CBAM compliance work. They do not replace an authorised CBAM declarant, accredited verifier, or your National Competent Authority. See our CBAM disclosure for full terms.