Frequently asked questions about the Carbon Border Adjustment Mechanism (CBAM)

What is CBAM?

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With the introduction of the Carbon Border Adjustment Mechanism (CBAM), the European Union (EU) is taking an important step towards a climate-neutral economic area. As a complementary measure to the EU Emissions Trading System, CBAM aims to offset emissions from imported goods and prevent carbon leakage - the relocation of production to other EU countries in order to circumvent stricter climate regulations. However, CBAM also raises numerous questions that pose challenges for companies.

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In our white paper "Frequently Asked Questions on the Carbon Border Adjustment Mechanism (CBAM)", we cover the most important topics and provide practical answers to support companies on their way to CBAM compliance.

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Important questions at a glance

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1. am I affected by CBAM?

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One of the most fundamental questions for companies is whether they are affected by CBAM at all. CBAM applies to certain groups of goods that are identified by customs tariff numbers. A comparison with the official list of affected customs tariff numbers is the first step in providing clarity.

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2 What is the current status of CBAM legislation?

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The CBAM regulations are being introduced gradually, with a transitional phase during which reports must be prepared and submitted. In our white paper, we explain the specific deadlines and requirements that companies must currently observe.

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3. what information do I need to submit to CBAM?

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The CBAM reports are made up of various data areas, including information on suppliers, production facilities and articles. We explain in detail exactly what information is required and how this information is entered in the EU transitional register.

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4 What CO2 taxes are payable?

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From 2026, companies will have to purchase CO2 certificates for the emissions generated abroad by their imported goods. We provide an overview of the expected levy prices and explain the basis for calculation.

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5 How do I register with the EU transitional register?

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Registration in the EU transitional register is a two-stage process and can be time-consuming. We show which data and certificates are required and how companies can prepare for the registration process.

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6 What happens if the report is not submitted?

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CBAM compliance is mandatory and non-compliance may result in penalties. Companies should take the reporting obligation seriously in order to avoid potential penalties and properly document their carbon footprint.

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7. how can you deal with complex corporate structures?

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For companies with multiple locations or multiple suppliers, CBAM reporting can be particularly challenging. Our white paper provides helpful insights into how companies can set up structured processes and organize their data optimally.

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The requirements of the CBAM regulation are extensive, but they also offer an opportunity to strategically improve the carbon footprint of the supply chain. Companies that are early adopters of CBAM compliance will benefit from increased competitiveness and can better manage risks related to CO2 emissions. In addition, it is important to stay up to date with the latest regulations.

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Would you like to receive more information and detailed answers and find out exactly how Tacto supports the implementation of CBAM? Feel free to download our white paper "Frequently asked questions about the Carbon Border Adjustment Mechanism (CBAM)".

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