CBAM puts a carbon price on embedded emissions in certain carbon-intensive imports. CommonShare helps importers connect customs lines, suppliers, installations, calculation evidence, and review workflows so emissions data is complete and defensible.
At a glance
Reviewed against official primary sources on 5 August 2026.
Jurisdiction
European Union
Status
Definitive regime in force since 1 January 2026
Who it affects
EU importers and indirect customs representatives exceeding the 50-tonne annual threshold for many covered goods; electricity, hydrogen, exceptions, and customs classifications require separate scope checks
Products & scope
Cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen
Key dates
Definitive regime from 1 Jan 2026 · first 2026 declaration and surrender by 30 Sep 2027
Authority
European Commission and national CBAM competent authorities
Importer and goods scope
Reconcile covered imports before calculating certificate exposure.
Connect customs classifications, quantities, declarant roles, the 50-tonne threshold, and special sector treatment before treating an import as subject to the definitive regime.
Confirm importer and product scope
Map customs classifications, quantities, origin, declarant role, and applicable threshold treatment.
Secure authorization
Obtain and maintain authorized CBAM declarant status where required.
Calculate embedded emissions
Collect installation data and apply the prescribed methodology or permitted default values.
Manage carbon-price evidence
Document qualifying carbon prices paid in the country of origin where a deduction is claimed.
Declare and surrender
Prepare annual declarations and maintain the correct number of CBAM certificates.
Regulatory workflow in practice
Move from scope to a governed outcome.
Map the relevant records, collect evidence, review gaps, and release an approved outcome with a complete history.
- Carbon Border Adjustment MechanismConfirm importer and product scope
- Operational evidenceSecure authorization
- CommonShareConnect obligations to owned action.
- AuthorityCalculate embedded emissions
- Team ownershipManage carbon-price evidence
01 ScopeOpen the relevant requirement02 ConnectGather identity and evidence03 AssessCheck, calculate, and route04 DecideKeep human authority05 DemonstrateIssue and reuse the outcome
Confirm importer and product scope
Govern goods, suppliers, installations, emissions calculations, verification, declarations, and certificate decisions for CBAM-covered imports.
- Input
- EU importers of covered carbon-intensive goods
- Decision or control
- Translate applicable requirements into a managed process while keeping legal judgement with the responsible team.
- Handoff
- Secure authorization · Operational evidence
- Confirm importer and product scopeCarbon Border Adjustment Mechanism
See how CommonShare connects products, partners, evidence, calculations, and accountable decisions in one governed operating model.
Operational evidence
Preserve the installation data behind embedded emissions.
Keep quantities, production routes, calculation inputs, verification, carbon-price evidence, approvals, and reporting periods connected.
- 01
Importer, declarant, EORI, and authorization records
- 02
CN codes, quantities, origin, supplier, and customs-entry data
- 03
Producing installation identity and production-route information
- 04
Direct and, where applicable, indirect embedded-emissions data
- 05
Calculation files, verifier records, and methodology selections
- 06
Carbon-price evidence, declarations, approvals, and certificate records
CommonShare support
Connect customs lines to installations and governed calculations.
CommonShare connects data collection, calculation context, exception review, and reporting records. Certificate purchasing and surrender remain with the authorized declarant and the applicable registry process.
Import-to-installation mapping
Connect customs lines and purchased goods to suppliers, producing installations, and product emissions.
Structured emissions requests
Collect consistent, period-specific calculation inputs and evidence from non-EU producers.
Controls and exception handling
Route incomplete, estimated, or inconsistent data for review before reporting.
Reporting-ready ledger
Maintain versioned emissions, quantities, approvals, and source records by reporting period.
CommonShare operational view
Trade and market access
Trade compliance, carbon accounting, and finance
- 01Ingest
- 02Calculate
- 03Review
- 04Reconcile
Team ownership
Give every CBAM owner the same emissions ledger.
Trade compliance
A reconciled view of covered imports and declarant responsibilities.
Carbon accounting
Installation-level inputs with calculation provenance.
Procurement
Clear supplier data requirements before contracts or shipments.
Finance
Better visibility into certificate exposure and data quality.
Frequently asked
CBAM thresholds, sectors, emissions, and certificates
No. The definitive regime began on 1 January 2026, with authorization, declarations, and certificate obligations now applying under the current rules.
Official primary sources
Verify scope against the current rules.
Last reviewed: 5 August 2026
Applicability note
Confirm applicability against current legal text and implementing measures for your company role, products, transactions, and facts.
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