EU CBAM for imported steel and aluminium merch

Что требуется

• Quarterly CBAM reports during transitional phase (until 31 Dec 2025)
• Annual CBAM declaration in the Registry from 31 May 2027 onward
• Embedded-emissions calculation using default values or verified actuals
• Purchase of CBAM certificates for imported emissions (priced to weekly EU ETS average)
• CBAM-authorised declarant status for the importer
• Verified emissions data from non-EU operator (ISO 14064-3 verifier preferred)
• Goods classified under CN codes covered (Annex I)
• Adjustment for any carbon price already paid in country of origin

Как это влияет на мерч-программы

• Aluminium drinkware (water bottles, tumblers) imported from non-EU = CBAM scope
• Stainless-steel mugs, flasks, cutlery from Turkey / China / India
• Steel components in pen barrels, key rings, USB casings
• Bulk shipments under 150 EUR de minimis threshold may be exempt
• Default emissions higher than verified actuals -> financial incentive to verify
• Suppliers without ISO 14064-3 verification face price disadvantage

Документальный пакет — what suppliers must provide

1. CBAM authorised-declarant approval letter
2. Embedded-emissions report per CN code in scope
3. ISO 14064-3 verification statement from suppliers operator
4. Country-of-origin carbon-price documentation (if claiming offset)
5. Quarterly CBAM transitional report (or annual declaration)
6. Goods classification correspondence per CN code
7. Supplier installation registration in CBAM Registry
8. Mass-balance evidence linking emissions to specific shipments

Дерево решений — when does this framework apply?

• Are you importing steel, aluminium, cement, fertiliser, hydrogen, or electricity into the EU? CBAM applies
• Is the per-shipment value > EUR 150? Above de minimis
• Is the producer EU-based? Exempt (already in EU ETS)
• Has the producer paid a carbon price in country of origin? Adjustment available

Штрафы за нарушения

• EUR 10-50 per tCO2e of unreported / unsurrendered emissions (proportional)
• Suspension of authorised-declarant status
• Customs hold pending CBAM declaration
• Public listing on EU non-compliant declarant register

Чем мы помогаем

• ISO 14064-3 verified emissions data for steel + aluminium merch SKUs
• Country-of-origin carbon-price documentation (e.g., UK ETS, Turkey ETS pilot)
• CN code correspondence pre-mapped per SKU
• CBAM transitional + final report data packs in EU template
• Low-carbon aluminium and recycled-steel alternatives flagged in catalogue
• Supplier installation registration handled with our Tier-1 mills

Связанные рамки

• Csrd Procurement
• Reach Svhc Merch
• Iso 9001 14001 27001

Связанные ресурсы

• Glossary of compliance terms
• Material catalogue
• Sustainability report 2026
• Data Processing Addendum
• Whitepapers and reports

Часто задаваемые вопросы

Does CBAM apply to an aluminium water bottle?

Yes if imported into EU under CN heading 7615 (aluminium table/kitchenware) or via component declaration; check classification.

Default vs verified emissions?

Default values are punitively high: verified actuals (ISO 14064-3) almost always reduce CBAM cost.

Does CBAM affect EU-produced merch?

No: EU producers are already in EU ETS; CBAM equalises imports.

Can we claim country-of-origin carbon price?

Yes if a comparable carbon price was paid in country of origin (e.g., UK ETS, Korea ETS): supported by docs.

When does the financial obligation start?

Final regime from 1 January 2026: payments via CBAM certificates from then; transitional report-only phase ends 31 December 2025.