CBAM 2026 – Prepare for the EU’s new climate regulations
Blog
From 1 January 2026, the EU’s Carbon Border Adjustment Mechanism (CBAM) will change – legislation that places a price on the carbon emissions embedded in imported goods. The aim is to create fair climate-related costs and prevent emissions-intensive production from being moved outside the EU.
For importers bringing in more than 50 tonnes of CBAM goods, this means new requirements, but also several simplifications. Below, we outline what applies and how Blue Water can help you comply with the new rules.
What is CBAM, and why is it being introduced?
The core purpose of CBAM is to put a price on carbon emissions, including for goods produced outside the EU. It primarily targets products with high embedded emissions such as steel, aluminium, cement, fertilisers, electricity and hydrogen. The goal is to prevent so-called carbon leakage – the shifting of production to countries with weaker climate policies – and to create fairer competitive conditions between domestic and imported goods.
Key changes coming in 2026
New threshold – 50 tonnes per year
From 2026, only companies importing more than 50 tonnes of CBAM goods per year will be covered.
Simplified application process
Becoming an authorised CBAM declarant will be easier, and you will have more time to submit reports in the CBAM registry.
External assistance permitted
Importers may engage external declarants for reporting, which eases the burden for smaller companies without in-house resources.
No certificate requirement in 2026
The requirement to purchase CBAM certificates quarterly is postponed to 2027. In 2026, reporting emissions will be sufficient.
Simplified calculations and verification
It will be easier to use default values and report carbon prices already paid in the country of production. Data control will also be strengthened through accredited verifiers.
When is CBAM being introduced?
2023–2025
Transition period with quarterly reporting of emissions embedded in imported goods.
From 1 January 2026
Importers must purchase CBAM certificates corresponding to the emissions of their goods. Only companies authorised as CBAM declarants may import above certain volumes.
What importers should do now
- Check whether your goods fall within the scope of CBAM.
- Ensure you can obtain emissions data from your suppliers.
- Report in the CBAM registry quarterly during the transition period.
- Prepare your application to become an authorised CBAM declarant in good time.
- Follow developments. New regulations on certificates, verification and reporting are expected in 2025.
How we can support you
Navigating CBAM requires both expertise and practical structure. At Blue Water, we can help you to:
- identify which of your goods fall under CBAM.
- collect and quality-assure emissions data from suppliers.
- support your application to become a CBAM declarant.
- integrate climate and emissions considerations into your logistics planning.
- keep you updated on regulatory changes, deadlines and certificate requirements.
CBAM marks the beginning of a new era for climate-smart trade. With the right planning and the right partner, you can not only comply with the rules but also strengthen your sustainability profile. Contact Blue Water, and we will help you stay one step ahead.
