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CBAM from 2026 – new obligations for importers and legal risks. What do businesses need to know?

CBAM – full implementation of the mechanism from 1 January 2026.

From 1 January 2026, the CBAM (Carbon Border Adjustment Mechanism) will enter into full force. Until the end of 2025, companies operated in a transitional period during which their only obligation was to report CO₂ emissions embedded in imported goods.

From 2026, importers will be required not only to report emissions, but also to cover them by purchasing CBAM certificates. This means a significant increase in regulatory obligations, costs and legal risks associated with importing goods into the European Union.

Goods covered by CBAM

The CBAM mechanism covers, among others, the following groups of goods:

  • steel,
  • aluminium,
  • cement,
  • fertilisers,
  • electricity,
  • hydrogen.

The scope of CBAM may be expanded in the future, which further increases the importance of adequate preparation by companies.

Obligations of importers under CBAM

When importing goods covered by CBAM, companies will be required to:

  • have the status of an authorised CBAM declarant,
  • obtain data on CO₂ emissions embedded in goods directly from manufacturers,
  • submit annual CBAM declarations,
  • purchase CBAM certificates in a quantity corresponding to the level of emissions.

Failure to comply with these obligations may prevent the customs clearance of goods covered by CBAM.

Change in CBAM reporting rules

After the transition period, CBAM reporting will be annual.

The CBAM declaration must be submitted by 31 May of the year following the reporting year (e.g. for 2026 – by 31 May 2027).

New simplifications and de minimis threshold

From 2026, a de minimis threshold will be introduced, exempting importers of less than 50 tonnes of CBAM goods per year from some of their obligations.

The exemption includes, among others:

  • the obligation to purchase CBAM certificates,
  • the obligation to submit annual CBAM declarations.

The aim of this solution is to reduce the regulatory burden on micro-importers and entities with low import volumes.

Authorised CBAM declarant status – when is it mandatory?

Authorised CBAM declarant status is required when:

  • the importer exceeds 50 tonnes net of CBAM-covered goods per year,
  • the importer imports electricity or hydrogen, regardless of volume.
  • An importer who does not have CBAM authorised declarant status will not be able to clear goods covered by the CBAM mechanism through customs.

Conditions for making CBAM declarations

A CBAM declaration can only be made on the basis of a direct authorisation, which means that the importer must be established in the European Union.

In case the importer is not established in the EU, customs clearance may not be possible, due to financial risk and the potential loss of AEO status, among other reasons.

An additional obligation for importers is to have reliable data on the CO₂ emissions embedded in the goods, obtained from the manufacturer.

Sanctions and consequences of CBAM violations from 2026

Violation of CBAM obligations may result in, among other things:

  • the inability to clear goods covered by CBAM through customs,
  • the detention of goods by customs authorities,
  • administrative sanctions,
  • the obligation to correct CBAM declarations,
  • financial penalties for missing reports, incorrect data, delays or missing certificates,
  • withdrawal of authorised CBAM declarant status,
  • long-term ban on imports of CBAM-covered goods in case of repeated violations.

The most significant financial sanction is a penalty for each tonne of CO₂ for which a CBAM certificate has not been redeemed, regardless of the obligation to purchase certificates at a later date.

CBAM 2026 – key challenges for importers

The full implementation of CBAM from 2026 means that importers will need to make comprehensive organisational, legal and financial preparations.

In practice, companies should already:

  • verify whether imported goods are subject to CBAM,
  • assess the volume of imports in the context of the 50-tonne threshold,
  • prepare the process of obtaining emission data from producers,
  • secure procedures for reporting and purchasing CBAM certificates.

ADECON experts support companies in analysing CBAM obligations, preparing procedures and minimising regulatory and financial risks.

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