Welcome to the CBAM Hub
Your central resource for the EU Carbon Border Adjustment Mechanism
What is CBAM?
The Carbon Border Adjustment Mechanism (CBAM) is a European Union regulation designed to address carbon leakage by applying a carbon price to certain goods imported into the EU. It ensures that imported products face a similar carbon cost to those produced within the EU under the EU Emissions Trading System (ETS). CBAM currently applies to carbon-intensive sectors such as iron and steel, cement, aluminium, fertilisers, electricity, and hydrogen. By linking trade with climate policy, CBAM promotes fair competition, incentivises lower-carbon production globally, and strengthens the EU’s pathway toward its climate neutrality objectives.
The ESG Institute | CBAM Calculator
Estimate CBAM certificate costs using transaction details, default values (optional), and per-year certificate price assumptions. This is an indicative estimator for planning. It is not a CBAM declaration or verified liability.
Transaction Details
CBAM Calculation
Required: CN Code, Country of Origin, Emissions Intensity, Benchmark, and Tonnage.
Regulation & Guidance
European Commission CBAM Portal – The EU’s official hub for CBAM. It provides the core legislation (Regulation (EU) 2023/956 and updates, guidance documents for EU importers and for non-EU installation operators (available in 20+ languages, including all EU languages as well as Chinese, Hindi, Turkish, etc.), as well as a CBAM FAQ (Q&A document) that is regularly updated. The portal also links to implementing regulations and proposals simplifying CBAM. This is the first stop for authoritative CBAM information and official guidance.
CBAM Implementation Guidance for Importers – A detailed handbook from the European Commission explaining how importers must calculate and report embedded emissions in imported goods This guidance is available in 23 EU languages, ensuring accessibility for multilingual audiences. For example, importers can download versions in English, Spanish, German, etc., to understand CBAM obligations in their preferred language. (A companion guidance for non-EU producers covers how overseas installations should prepare data on emissions, available in languages like Arabic, Chinese, Hindi, Japanese, Korean, Turkish, Ukrainian.)
“CBAM Goes Live” Operational Guidelines (2026) – A concise official guide issued in late 2025 to help importers transition from the trial phase to full CBAM enforcement on 1 Jan 2026 It outlines the steps for obtaining authorized CBAM declarant status, purchasing certificates, and declaring emissions in the definitive regime. Importers of covered goods (exceeding 50 tonnes/year) are urged to follow these guidelines and apply for authorization by March 2026. This helps companies understand the new compliance procedures as CBAM moves from reporting-only to a certificate (levy) system.
EU CBAM FAQs (Q&A Document) – A living document in PDF format with official answers to frequently asked questions about CBAM It addresses common queries on scope, methodology, timelines, and responsibilities, and is updated as new issues arise. This Q&A is an excellent resource for quick clarifications – for example, it explains why the EU is implementing CBAM (to prevent carbon leakage and ensure importers face the same carbon cost as EU producers) New and seasoned stakeholders alike should consult this for clarifications on complex points.
Practical Tools & Templates
CBAM Self-Assessment Tool (Transitional) – A helpful Excel-based tool developed by the European Commission for importers By inputting the type of good and its origin, importers can quickly see if their import falls under CBAM during the transitional phase and what reporting is required The tool (maintained through 2025) provides a straightforward checklist of CBAM obligations for a given good, though users should always cross-reference with the official legislation It’s a great first step for companies to self-check their CBAM coverage and reporting duties.
Emissions Reporting Templates – The Commission has issued a CBAM Communication Template (Excel spreadsheet) for collecting and reporting embedded emissions data from foreign producers. Alongside the blank template, there is a set of example filled templates (in a ZIP file) for each sector – cement, aluminum, fertilizers, hydrogen, iron & steel – demonstrating how to properly fill in data. A short video module is available to guide users through this template. These tools serve as practical data-reporting checklists, ensuring importers gather all required information (direct and indirect emissions, production site details, etc.) in the correct format.
Default Emissions Values & Calculators – For cases where actual emissions data cannot be obtained from producers, the EU provides default values for carbon intensity. The Commission’s “Default Values Guidance” (PDF) and an accompanying Excel file list pre-determined emissions factors for various products and countries. Importers can use these as a fallback to calculate the number of CBAM certificates needed. Additionally, third-party tools are emerging to estimate CBAM costs: for example, CarbonChain’s online CBAM Certificate Estimator allows users to input a product HS code and emissions data to estimate the potential certificate cost (in EUR) under CBAM Such tools can help companies model the financial impact of CBAM, but official default values or verified data should be used for actual reporting.
CBAM Importer Checklist – A simple 5-step checklist brochure created by the European Commission (often shared by industry groups and agencies) to ensure importers are CBAM-ready. It reminds companies to check if their goods are in scope, register with their national CBAM authority and CBAM registry, prepare to submit quarterly emissions reports, engage with non-EU suppliers about emissions data, and follow available training materials. This one-page checklist (published in 2023) is a quick-reference guide that has been circulated by national authorities (e.g. Turkey’s Ministry of Climate on iklim.gov.tr) to raise awareness among exporters about the new rules. It’s a great compliance snapshot for busy importers.
Training Resources & E-Learning
European Commission Webinars & E-Learning Modules – The Commission has conducted a series of info sessions and webinars covering CBAM fundamentals and sector-specific guidance. These include a general CBAM introduction (recorded webinar in English, with one session also delivered in Spanish with English subtitles), as well as dedicated webinars for each sector (cement, aluminum, fertilizers, iron & steel, electricity, hydrogen). The recordings and slides are available via the EU’s Customs & Taxation Learning Portal. In addition, the Commission provides e-learning modules for CBAM; for example, there are 20-minute sector-specific training modules (in up to 10 languages) for cement, aluminum, etc., accessible on their learning platform. A “nano-learning” module gives a quick primer on CBAM for importers, customs declarants, and third-country operators. These official training resources are invaluable for companies to educate their staff on CBAM compliance step-by-step, and they’re freely available online (some also on YouTube).
External Webinars and Courses – Industry groups and consulting experts have also produced training content to help businesses navigate CBAM. For instance, the Enterprise Europe Network hosted a 2025 webinar “Understanding the CBAM” as part of its Embracing Global Markets series, featuring European Commission experts. This session offered a practical overview of CBAM’s objectives, the Commission’s simplification proposals, and upcoming developments, tailored for SMEs looking to remain competitive Likewise, global consultancies (e.g. PwC’s CBAM webcast series on YouTube) and certification firms (SCS Global’s webinar on CBAM reporting) have held trainings on compliance strategies. Many national trade associations (for example, the Irish Exporters’ Association) are running workshops on how to collect supplier data and manage CBAM obligations. These supplemental trainings can provide scenario-based insights and readiness checklists from a business perspective, complementing the official EU materials.
Articles & Interviews
“EU’s new ‘green tariff’ rules come into force” – The Guardian (Jan 2026). Environment editor Fiona Harvey explains the onset of CBAM in accessible terms. This article highlights the policy’s intent (leveling the playing field and preventing carbon leakage) and includes quotes from EU officials: “European industrial producers should be encouraged – not deterred – in their decarbonisation efforts… By strengthening CBAM, we support industry’s decarbonisation and secure competitiveness,” noted Stéphane Séjourné (European Commission VP). The piece also discusses global reactions – many assumed the EU might water down CBAM, but it pressed ahead despite protests from China, the US, Australia, etc.. It offers insight into early compliance challenges, warning that lack of clarity in application could cause confusion initially. Overall, this article is a great primer on CBAM’s significance and the cautious optimism mixed with industry concern at its launch.
Interview: ClimEase CEO on CBAM’s Challenges – S&P Global Platts (Dec 2025). In this in-depth interview, Nicolas Endress (CEO of a CBAM compliance software firm) shares practical observations on CBAM’s methodology and loopholes. He points out that CBAM calculations are complex but fair – exporters with lower CO₂ emissions will pay correspondingly less – yet he warns about potential “erosion” of the mechanism if not designed carefully. For example, Endress notes flaws in the leaked default values: “The blast furnace benchmark for China is too low; there is a big error for Indonesia… showing 8 tons CO₂ instead of 2–3”. He advises importers and traders to “do their homework” by making their own tax estimates rather than relying blindly on default data. This interview provides a candid look at compliance from a technical standpoint – emphasizing robust data verification and suggesting regulators tighten rules so that foreign carbon taxes can only be deducted if they reflect genuine climate ambition. It’s a valuable read for those looking into CBAM’s practical enforcement and the need for ongoing refinement.
“Trading with the EU under CBAM – Implications for Importers and Exporters” – The ESG Institute (Dec 2025). This article is written in Q&A format with Jaime Amoedo, a sustainability expert, and it gives a business strategy perspective on CBAM. Key insights include the stark warning that the era of “report-only” compliance is over – “During the transitional phase, many treated reporting as a low-risk admin exercise. From 2026 onwards, that approach no longer works”. It explains that EU importers now must purchase CBAM certificates priced on the EU ETS market (around €70–100/ton CO₂), which could significantly raise costs for carbon-intensive goods. The interview also stresses how exporters are indirectly pulled in: if non-EU manufacturers don’t provide reliable, verified emissions data, their EU buyers will have to apply conservative default values, inflating costs This has led EU importers to demand data-sharing clauses in contracts and even threaten to drop suppliers who cannot prove their low-carbon performance. In essence, the piece shows CBAM’s ripple effect on supply chains – it’s not just an EU border issue but a catalyst for global companies to invest in carbon transparency and cleaner processes.
Sector Perspectives
Steel Sector – EUROFER (European Steel Association): EUROFER strongly supports CBAM as vital to prevent carbon leakage in steel, but it continues to advocate for improvements. In a Dec 2025 press release, EUROFER warned that the Commission’s latest CBAM proposals still “fall short of ensuring comprehensive and structural solutions”, noting several loopholeseurofer.eu. Specifically, they flagged concerns about exports and circumvention – if European exporters don’t get relief, or if importers can route high-carbon steel through third countries, the mechanism’s effectiveness is undermined. EUROFER calls for an “airtight” CBAM that truly equalizes costs and for keeping free ETS allowances for exports until a solution is foundeurofer.eu. Steel industry guidance often emphasizes the need for robust anti-circumvention rules (e.g. tracking embedded carbon in downstream steel products) and alignment with WTO rules. On their website, EUROFER provides background on CBAM’s importance to steel and urges that CBAM be launched urgently but with loopholes fixed to protect EU jobs and climate goalseurofer.eueurofer.eu.
Cement Sector – CEMBUREAU (European Cement Association): Cembureau has published clear positions on CBAM, seeing it as “critical to equalize carbon costs between cement producers in the EU and importers”cembureau.eu. The cement industry faced a surge of cheaper, high-CO₂ cement imports in recent years, so CBAM is viewed as a necessary safeguard to enable investment in low-carbon technologies domesticallycembureau.eucembureau.eu. However, Cembureau also “regrets that the CBAM agreement does not foresee any structural solution for European exports”cembureau.eu – echoing the concern that EU cement exporters will be left at a disadvantage in markets without carbon pricing. Their guidance emphasizes focusing on implementation details: they call on national authorities and customs to rigorously monitor and verify emissions claims, sample shipments, and prevent fraud or circumvention (such as misclassifying products)cembureau.eu. A published position paper from Cembureau discusses risks of CBAM fraud in the cement sector and recommends measures like product-specific benchmarks and strong enforcement to ensure the mechanism works as intendedcembureau.eu.
Aluminium Sector – European Aluminium Association: European Aluminium supports CBAM in principle but is wary of unintended consequences for the aluminum value chain. An S&P Global interview with the association’s climate director, Emanuele Manigrassi, highlighted that the industry is working to comply with new CBAM reporting but faces a “substantial administrative burden” and even double-reporting of emissions for EU plantsspglobal.comspglobal.com. They are gathering evidence to argue that indirect emissions (from electricity) should remain excluded for aluminum, since EU smelters rely on cleaner power and would be penalized otherwisespglobal.com. European Aluminium urges “robust third-party verification, with industry involvement, and compliance checks” as part of CBAM to ensure a level playing fieldspglobal.comspglobal.com. They’ve also voiced that if CBAM is poorly implemented or too narrow in scope, it “could lead to further [plant] closures” in Europe, which already lost ~1.2 million tonnes of smelting capacity since 2021spglobal.comspglobal.com. Their materials (e.g., a presentation “Making CBAM work for EU aluminium”) call for including more products (to avoid loopholes where semi-fabricated products could escape CBAM) and addressing the “scrap loophole” (accounting for emissions from imported recycled aluminum)spglobal.comspglobal.com.
Fertilizer Sector – Fertilizers Europe: The European fertilizer industry, which is highly trade-exposed, welcomed CBAM as a means to balance climate costs. Fertilizers Europe notes that EU nitrogen fertilizers have about half the carbon footprint of many foreign competitors, thanks to decades of efficiency improvementsfertilizerseurope.comfertilizerseurope.com. CBAM is seen as vital to protect this cleaner production from being undercut. In their Fit for 55 policy brief, they reiterate that the goal of CBAM is to equalize the carbon price between domestic and imported products, thus discouraging production shifting to low-regulation regionsfertilizerseurope.com. A key emphasis in fertilizer sector guidance is the lack of an export solution: the industry is pushing hard for “export safeguard provisions”, warning that without free allowances or rebates for exports, EU producers of ammonia, nitrates, etc. will be at serious risk in global marketsfertilizerseurope.comfertilizerseurope.com. They argue that if EU producers lose export volume, it only results in more carbon-intensive fertilizers from elsewhere filling the gap – undermining CBAM’s environmental purposefertilizerseurope.com. Fertilizers Europe also calls for rock-solid implementation: a centralized EU system for monitoring, reporting, and verification (MRV) of emissions, with stringent default values and verification to prevent any fraudulent data or “carbon leakage through paperwork”fertilizerseurope.com. Their guidance documents and factsheets (some of which are shared via the European Commission’s sitetaxation-customs.ec.europa.eu) are useful for companies in this sector to grasp both compliance steps and the broader policy asks of the industry.
(Other sectors covered by CBAM, such as electricity and hydrogen, have likewise seen guidance from industry bodies – e.g. power sector groups focusing on how imported electricity will be assessed. However, steel, cement, aluminum, and fertilizers are the primary sectors of focus for CBAM’s initial phase.)
Multilingual Resources for Exporters
Official EU Guidance in Multiple Languages – The European Commission has made its CBAM guidance accessible in a wide array of languages. The “Guidance document for importers of goods into the EU” (released May 2024) is available not only in English, but in 22 other EU languages (from Spanish and French to Bulgarian and Polish)taxation-customs.ec.europa.eu. This ensures importers across the EU can read CBAM instructions in their native language. Moreover, the Guidance for non-EU installation operators is provided in key global languages such as Chinese, Arabic, Hindi, Japanese, Korean, Turkish, and Ukrainiantaxation-customs.ec.europa.eu. This is particularly helpful for exporters and producers in major trading partner countries – for instance, a steel mill in Turkey or an aluminum smelter in China can refer to an official CBAM guide in their own language to understand how to calculate embedded emissions. The Commission’s e-learning modules for CBAM have also been translated into multiple languages (some sector modules are offered in 10 languages, including German, Italian, Spanish, etc.)taxation-customs.ec.europa.eu. This multilingual approach lowers the barrier to understanding CBAM rules globally and reflects the EU’s effort to engage foreign companies in compliance.
Vietnam’s CBAM Handbook (VCCI) – An example of a quality non-EU resource is the handbook produced by the Vietnam Chamber of Commerce and Industry (VCCI) for Vietnamese exporters. Released in late 2024, this “Handbook of the EU Carbon Border Adjustment Mechanism” (available through VCCI’s WTO Center) introduces the core CBAM requirements in Vietnamese for local manufacturerswtocenter.vn. It explains which goods are covered (iron & steel, cement, aluminum, fertilizer, electricity, hydrogen) and what Vietnamese companies need to do (measure emissions, keep records, work with EU importers on reporting)wtocenter.vnwtocenter.vn. By providing explanations in Vietnamese, including key terms and step-by-step obligations, the handbook helps demystify CBAM for businesses that might not be fully comfortable with English-language EU documents. It’s a valuable template for other non-EU countries; similar guides or factsheets have been appearing in local languages (e.g., chambers of commerce in Turkey and Ukraine have shared CBAM explainers in Turkish and Ukrainian, respectively). These localized resources ensure that language is not a barrier to compliance and that exporters understand CBAM’s intent: to incentivize greener production.
Additional Multilingual Content – Beyond formal documents, there are other translated materials worth noting. The European Commission’s sector-specific one-pagers (“Information for non-EU producers” in each CBAM sector) are being translated into languages of key trading partners. For example, the CBAM factsheet for non-EU cement producers is offered not only in English, but also in Spanish, German, French, Portuguese – and further translations into Hindi, Macedonian, Serbian were announcedtaxation-customs.ec.europa.eutaxation-customs.ec.europa.eu. Likewise, the factsheets for iron & steel, aluminum, and fertilizers have versions in 中文 (Chinese), Türkçe (Turkish), عربية (Arabic), etc., which can be downloaded from the EU’s CBAM sectors pagetaxation-customs.ec.europa.eutaxation-customs.ec.europa.eu. This means a Turkish steel exporter or a Chinese aluminum producer can read a concise 2-page summary of CBAM rules for their sector in their own language. In addition, some EU Delegations and international organizations have started offering webinars in local languages (for instance, a CBAM info session in Russian for Eastern Partnership countries, or French-language explainers for North African exporters). As CBAM progresses, we expect more multilingual outreach, given that global understanding and cooperation will be key to its success.
Responses from Major Non-EU Trading Partners
China: The Chinese government has been vocal in its opposition to CBAM. China’s Ministry of Commerce (MOFCOM) has officially labeled the EU’s carbon border levy as “unfair” and “discriminatory”bloomberg.com. In a statement on Jan 1, 2026, coinciding with CBAM’s definitive phase start, MOFCOM warned it “will take all necessary measures to defend the country’s interests”bloomberg.com – a clear signal of potential countermeasures. Chinese officials argue that CBAM in effect imposes EU climate standards on others and could violate WTO principles. At the same time, there are indications that China is preparing its industries: e.g., sector associations in steel and aluminum are urging companies to quantify their carbon footprints, and pilot carbon trading schemes within China (like in Guangdong province) are being studied in light of CBAMnewclimate.orgnewclimate.org. Chinese experts have also engaged in dialogues with the EU to seek more clarity on how carbon costs paid in China (such as through its domestic ETS) might be recognized under CBAM. Overall, China’s response mixes public criticism — calling for the EU to reconsider the measure — with pragmatic steps to avoid losing access to the EU market (like improving emissions data reporting for Chinese exporters).
India: India has viewed CBAM with concern but also as a wake-up call to accelerate industrial decarbonization. The EU is a key market for Indian metals (up to 40% of India’s steel exports went to Europe in recent years)outlookbusiness.comoutlookbusiness.com. Since CBAM’s reporting phase began, Indian exports of steel and aluminum to the EU dropped sharply – by about 24.4% year-on-year in FY2024-25, with steel alone down 35%outlookbusiness.com. European buyers started seeking greener suppliers or cutting orders, anticipating the carbon costsoutlookbusiness.com. This has jolted Indian industry and policymakers. Large Indian steelmakers (e.g. Tata Steel) have already invested in cleaner technologies and set net-zero targets in part “to stay competitive… not just for CBAM, but to reduce risk of future carbon costs”outlookbusiness.com. The Indian government, while criticizing CBAM at international forums, is simultaneously working on a Carbon Credit Trading Scheme domestically and exploring a sectoral roadmap to lower emissions in steel and cementosmosisim.com. There have been calls for the EU to recognize India’s own carbon pricing efforts (the EU has signaled that any carbon tax paid in India could be deducted from CBAM fees)eeas.europa.eu. In trade talks (like a potential EU-India FTA), India is pushing for concessions on CBAM. In summary, India’s response combines diplomatic pushback – arguing CBAM could hurt emerging economies – with internal measures to green its industries so they remain competitive under carbon-based tariffs.
Turkey: As an EU customs union partner heavily integrated in EU supply chains, Turkey is acutely affected by CBAM. The Turkish government’s approach has been more about adaptation than opposition. Turkey has already established a Climate Change Office (iklim.gov.tr) that provides information on CBAM to Turkish companies, including translating EU guidance. For example, the Turkish Ministry of Environment shared the EU’s CBAM Importers Checklist in Turkish to inform local importers of the new rulesworldcementassociation.orgworldcementassociation.org. Turkish industry associations (steel, cement, aluminum) are actively training members on how to calculate carbon footprints and use the CBAM system. Additionally, Turkey is developing its own ETS (emissions trading system) – a draft climate law envisions carbon pricing, partly to ensure that Turkish exporters can claim credit for any carbon costs paid at home when CBAM charges kick in. Politically, Turkey has expressed that it supports climate goals but wants a fair treatment; it has discussed signing an agreement with the EU to avoid double carbon charges. Notably, in 2023 Turkey updated its NDC (climate pledge) and indicated more ambitious emissions cuts, which some analysts see as aligning with CBAM expectations. Turkish officials have stated they prefer “cooperation over confrontation” regarding CBAM, aiming to turn it into an opportunity to modernize Turkish industry. On the ground, many Turkish exporters (especially in steel) are getting ISO 14067 or similar carbon footprint certifications to be ready for reporting. Turkey’s response thus is characterized by preparation and dialogue, seeking to stay competitive and perhaps even exempt or integrate with the EU system in the long run.
Vietnam: Vietnam, a growing exporter of steel and cement to the EU, has taken a proactive educational stance. The government and business groups are disseminating information to ensure Vietnamese companies are not caught off guard. As mentioned, VCCI published a CBAM Handbook in Vietnamese to explain the policywtocenter.vn. The Ministry of Industry and Trade in Vietnam (MOIT) has organized seminars titled “Navigating CBAM” for sectors like cement and fertilizersvioit.org.vn. These sessions stress that Vietnam’s exporters need to invest in cleaner technology and improve data collection on emissions. Vietnam is also working on its own MRV (Monitoring, Reporting, Verification) system for carbon in industry, which would help companies generate the data needed for CBAM declarations. While Vietnam hasn’t openly opposed CBAM (it falls under a net-zero commitment Vietnam made for 2050), it is concerned about potential competitiveness impacts. A study by Energy Transition Partnership noted Vietnam may not export products like electricity or hydrogen to the EU, but in steel, cement, and fertilizers, CBAM could affect a notable share of its tradevioit.org.vn. The Vietnamese response is largely capacity-building: they want their companies, many of which are SMEs, to understand CBAM and perhaps find opportunities (e.g., marketing their goods as lower-carbon than Chinese alternatives). In regional forums (ASEAN, etc.), Vietnam along with other countries is closely watching how CBAM unfolds and discussing carbon clubs or mutual recognition as future possibilities.
(Other countries are also formulating responses: Russia has decried CBAM and hinted at WTO challenges; South Africa and Indonesia have raised concerns about its impact on developing economies. The UK and Canada are considering their own carbon border measures, which may lead to coordination rather than conflict with the EU. This hub will be updated with further international developments, ensuring importers/exporters get a full picture of the global CBAM landscape.)