Annual briefing
The State of CBAM 2026
Adopted law, operating dates, official trade evidence, economic models and live proposals, separated by evidence class.
Read the 2026 reportCBAM guides
Plain-English guides to the EU Carbon Border Adjustment Mechanism and the UK's separate Carbon Border Adjustment Mechanism: scope, thresholds, carbon prices, emissions data, deadlines and practical preparation. Every guide states its sources and carries a visible review date.
Evidence library
Research reports
Long-form analysis that keeps observed data, estimates, models, proposals and scenarios in their proper evidence classes.
- Quantitative evidence
CBAM by the Numbers
Official Registry data across sectors and origins, emissions estimates, actual-value reporting and the 50-tonne simulation.
Explore the data - Economic models
What Economic Models Say About CBAM’s Impact on Europe
Compare institutional estimates for EU sectors, supply chains, trade, jobs, prices and leakage—and their limits.
Compare the models - Cost incidence
Who Pays for CBAM? Following the Money Across Global Supply Chains
Trace legal obligation, certificate cash, contract handoffs, pass-through, margin absorption and final incidence.
Follow the money - Sector transition
The Future of European Steel Under CBAM
Map EU steel output, capacity, routes, scrap, trade, energy constraints and project delivery without turning pathways into forecasts.
Explore the steel outlook - Sector evidence
European Aluminium Under CBAM: Power, Carbon and Import Dependence
Trace official aluminium output, power, CBAM emissions, stage trade, scrap, technology status and policy delivery without collapsing their boundaries.
Open the aluminium evidence
Showing 36 of 36 articles
Last updated: 1 October 2026
Importing cement and clinker from Türkiye: CBAM default values and supplier data
How EU importers can match corrected Türkiye cement and clinker rows, understand official default-value fallback, and request supplier data.
Read article →Last updated: 30 September 2026
UK CBAM 2027: The Complete Guide for Importers — Scope, £50,000 Threshold, Emissions, Rates and Deadlines
UK CBAM starts 1 January 2027. Who must register under the £50,000 test, how the tax is calculated, Carbon Price Relief, deadlines, penalties and UK vs EU CBAM.
Read article →Last updated: 30 September 2026
What is EU CBAM? Regulation, scope and EU ETS explained
EU CBAM is the carbon border mechanism for certain imports. See how the regulation works, how it relates to EU ETS, and what importers can check first.
Read article →Last updated: 30 September 2026
The CBAM 50-tonne threshold: how the de-minimis exemption works
How the CBAM 50-tonne threshold accumulates per importer, what happens if the annual total is exceeded, exclusions, and what records to keep.
Read article →Last updated: 30 September 2026
CBAM for customs brokers: a practical 2026 workflow
A practical CBAM workflow for customs brokers: screen CN codes, separate scope and threshold checks, organise supplier data, evidence, and client handoffs.
Read article →Last updated: 28 September 2026
CBAM timeline: from transitional reporting to full phase-in
Follow key CBAM dates from transitional reporting through the 2026 period, 2027 declaration and surrender, and phase-in to 2034.
Read article →Last updated: 28 September 2026
Authorised CBAM declarant status: what it is and how to prepare
How authorised CBAM declarant status connects to certificate sales, account holdings, annual surrender, repurchase, and national authority processes.
Read article →Last updated: 28 September 2026
CBAM for small importers: a simple place to start
A starting path for smaller EU importers: check goods scope, the 50-tonne threshold, deadlines and readiness. Size does not decide scope.
Read article →Last updated: 28 September 2026
CBAM importer checklist for 2026: a practical preparation sequence
Prepare for CBAM in 2026: identify goods by CN code, check the 50-tonne threshold, assess declarant status and organise supplier data.
Read article →Last updated: 28 September 2026
CBAM accredited verifiers: who can verify and how to check status
Who can carry out CBAM verification, what accreditation covers, how it differs from CBAM Registry registration, and how to check a verifier's status.
Read article →Last updated: 28 September 2026
CBAM for aluminium importers: supplier data and cost beyond metal price
How aluminium importers can check CN scope, request supplier emissions data, and plan CBAM cost without treating metal price as exposure.
Read article →Last updated: 22 September 2026
CBAM Registry modules: AMM, DRMC, O3CI and evidence handoffs
Build a module-boundary record for CBAM authorisation, reconciliation and operator disclosure, with separate access, retrieval and review states.
Read article →Last updated: 22 September 2026
CBAM group controls for imports through multiple EU Member States
Reconcile CBAM movements across countries, entities and broker feeds with a control matrix, amendment trail and owned exception queue.
Read article →Last updated: 22 September 2026
CBAM data lineage: testing customs-to-installation evidence links
Test CBAM evidence relationships for wrong installations, duplicate joins, stale reports and revised customs lines using a versioned lineage model.
Read article →Last updated: 22 September 2026
The first CBAM financial close in 2027: a control calendar
Separate the 2026 evidence close, certificate cash planning and 2027 holding controls with accountable owners and a reproducible review snapshot.
Read article →Last updated: 22 September 2026
CBAM benchmarks: production routes and precursor calculation trace
Follow a sourced steel-fastener benchmark example from Column A and precursor inputs to a free-allocation adjustment, with route and version checks.
Read article →Last updated: 20 August 2026
CBAM exporter–importer data flow: who reports and who provides data
Trace CBAM data from EU importers through traders and exporters to the non-EU installation operator without confusing the supplier with the producer.
Read article →Last updated: 20 August 2026
CBAM precursors and data consistency: keeping a reporting set coherent
Organise CBAM precursor quantities, source installations, emissions bases, and boundaries without turning preparation into an emissions calculation.
Read article →Last updated: 20 August 2026
CBAM default values versus actual emissions: what each means
How official CBAM defaults differ from supplier actual emissions, when verification applies, and what a source comparison can and cannot decide.
Read article →Last updated: 20 August 2026
CBAM supplier emissions data request: exact fields and workflow
A practical CBAM supplier data request workflow: fields, evidence, follow-up cadence, and boundaries for importers preparing 2026 records.
Read article →Last updated: 20 August 2026
CBAM verification materiality and evidence prep
How CBAM materiality, reasonable assurance, data errors, site visits, and evidence records fit importer preparation before verifier review.
Read article →Last updated: 20 August 2026
CBAM downstream products: current scope vs 2028 proposal
Buyer examples for separating current CBAM Annex I goods from COM(2025)989 proposal-stage downstream products before supplier requests.
Read article →Last updated: 11 August 2026
CBAM certificate prices: what they are and where they come from
How 2026 import-quarter and 2027 weekly CBAM prices differ, when sales start, and where price fits in holding, surrender, repurchase, and cancellation.
Read article →Last updated: 11 August 2026
CBAM deadlines for 2026 and 2027: what happens and when
CBAM deadlines for 2026 imports: quarterly prices in 2026, sales from 1 February 2027, and first declaration and surrender on 30 September 2027.
Read article →Last updated: 11 August 2026
CBAM certificates in 2027: holding, surrender and repurchase
How CBAM certificate sales, quarter-end holdings, annual surrender, repurchase, and cancellation work in 2027, with draft operations kept separate.
Read article →Last updated: 10 August 2026
CBAM reporting in 2026: requirements, records and workflow
CBAM reporting in 2026: annual declaration timing, goods and supplier records, emissions data, evidence, verification, and a monthly workflow.
Read article →Last updated: 29 July 2026
The 2026 CBAM import file for the first 2027 declaration
Build a CBAM import file for 2026 goods: CN codes, mass, suppliers, emissions evidence, gaps, prices, and sources before the 2027 declaration.
Read article →Last updated: 29 July 2026
CBAM factor and free allocation phase-in: current law and proposal
How the CBAM factor, free allocation, and derived covered share work under current law, plus what the COM(2026)616 proposal would change.
Read article →Last updated: 20 July 2026
CBAM for steel fastener buyers: five questions before ordering
Steel fasteners under CN 7318 are already listed in current CBAM Annex I. Five buyer questions about scope, supplier data, evidence, and verification.
Read article →Last updated: 16 July 2026
From CBAM reporting to the definitive period: emissions data in 2026
Learn how 2026 changed CBAM emissions reporting, electricity defaults and verification, with proposal-stage changes clearly separated.
Read article →Last updated: 15 July 2026
CBAM supplier emissions data: from source records to verification
How to organise supplier emissions records for CBAM, distinguish defaults from actual emissions, and prepare actual data for accredited verification.
Read article →Last updated: 15 July 2026
CBAM supplier evidence: preparing records for verification
How to structure CBAM supplier evidence around the installation, monitoring plan, emissions report, source records, and accredited verification status.
Read article →Last updated: 15 July 2026
CBAM electricity default values in 2026: current rules
Current CBAM electricity defaults, actual-emissions evidence, verification, and which methodology changes remain only a Commission proposal.
Read article →Last updated: 15 July 2026
Proposed CBAM downstream expansion: what is official
What Commission proposal COM(2025)989 would change for downstream goods and anti-circumvention, its proposed 2028 timing, and what remains current law.
Read article →Last updated: 10 July 2026
CBAM tools for consultants: organising client preparation
CBAM tools for consultants and advisers: screen client goods, structure supplier requests and evidence, and track gaps, dates, and official updates.
Read article →Last updated: 4 July 2026
CBAM goods scope: how CN codes and Annex I decide what is covered
Learn how 8-digit CN codes and Annex I determine CBAM goods scope, which sectors are covered, and why importers must verify classification.
Read article →More guides are in preparation. The methodology page explains how CBAM Pulse sources and reviews everything it publishes, and the glossary defines the key CBAM terms.