CBAM readiness checklist

A practical preparation checklist covering goods scope, threshold, declarant setup, supplier data, cost planning, and deadlines. The supplier section now keeps the operator, installation, production process, reporting period, monitoring plan, emissions report, source records, and accredited-verification status distinct. Completing the checklist is preparation, not verification, accreditation, a completeness decision, or an adviser conclusion. Tick state is in-memory only and resets on reload; the separate interest form below has its own submission flow.

Last updated: 2026-07-15Sources: Regulation (EU) 2023/956 (consolidated text)Regulation (EU) 2025/2083EC DG TAXUD — Carbon Border Adjustment MechanismCommission Implementing Regulation (EU) 2025/2547 — emissions calculationCommission Implementing Regulation (EU) 2025/2546 — verificationCommission Delegated Regulation (EU) 2025/2551 — verifier accreditationEuropean Commission — Verification of CBAM emissionsEC DG TAXUD — Price of CBAM certificates

0 of 25 preparation areas reviewed. Ticks are a working aid only — they are not saved and do not indicate compliance or readiness.

1. Goods and CN scope

Work out which of the goods you import fall within CBAM's covered sectors, before anything else.

Identify the CN codes of the goods you import and note which fall within CBAM's covered sectors (iron and steel, aluminium, cement, fertilisers, hydrogen, and electricity).
See: CN goods checker (shows the source and effective date)
Keep a note of any proposed scope changes that could add or remove product groups, so a later change does not catch you unprepared.
See: CBAM updates feed (shows the source and effective date)
Consider how goods entering under special customs procedures (for example inward processing) are treated, and confirm the detail with your customs broker.
Source: Regulation (EU) 2023/956 (consolidated text)

2. Import volume and the 50-tonne threshold

Estimate your import volumes to see whether the de-minimis exemption could be relevant to your situation.

Estimate your cumulative net mass of CBAM goods per legal entity per calendar year, to see whether the 50-tonne de-minimis exemption could apply.
See: 50-tonne threshold checker (shows the source and effective date)
Check the threshold against the importing legal entity / EORI for the calendar year, not per shipment or per supplier.
See: 50-tonne threshold checker (shows the source and effective date)
Note that electricity and hydrogen are excluded from the 50-tonne exemption.
Source: Regulation (EU) 2025/2083

3. Authorised declarant preparation

Understand the authorised CBAM declarant role and who would hold it for your imports.

Understand the authorised CBAM declarant role and identify who in your supply chain would hold it for your imports.
Source: Regulation (EU) 2023/956 (consolidated text)
Identify your National Competent Authority and note their published guidance and contact points.
Source: EC DG TAXUD — Carbon Border Adjustment Mechanism
Plan who on your side would need access to the relevant CBAM systems and accounts, and how that access would be requested.
Source: EC DG TAXUD — Carbon Border Adjustment Mechanism

4. Supplier data and verification preparation

Separate supplier collection, the emissions-calculation record, and accredited verification rather than treating them as one status.

Map the operator, installation, goods, production process, and reporting period for each supplier emissions request.
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
Record whether the figure is supplier-reported, based on an official default, or calculated as actual emissions; supplier-reported does not mean verified.
Source: Regulation (EU) 2023/956 (consolidated text)
For actual emissions, reference the monitoring plan, emissions report, calculation method, report version, and source records.
Source: Commission Implementing Regulation (EU) 2025/2547 — emissions calculation
Record separately whether an accredited verifier has issued a verification report and check the verifier's accreditation information against official sources.
Source: Commission Implementing Regulation (EU) 2025/2546 — verification
Use the national-accreditation framework and Commission verification page to check the accreditation route; an importer, adviser, supplier, or software provider does not grant accreditation.
Source: Commission Delegated Regulation (EU) 2025/2551 — verifier accreditation
Treat organised records and completed ticks as preparation, not verification, accreditation, a completeness decision, or an adviser conclusion.
Source: European Commission — Verification of CBAM emissions

5. Certificate price and cost planning

Use officially published prices for any cost planning — only Commission figures are authoritative.

Follow officially published CBAM certificate prices when planning cost exposure — only figures published by the European Commission are authoritative.
See: Certificate price tracker (shows the source and effective date)
Note that for 2026 the certificate price is published quarterly, with weekly publication from 2027.
Source: EC DG TAXUD — Price of CBAM certificates
Treat any cost planning figure as indicative only — actual costs depend on verified emissions data and your specific circumstances.
See: Certificate price tracker (shows the source and effective date)

6. 2026–2027 deadlines

Put the key dates for the 2026 import cycle on your internal calendar.

Note that the CBAM definitive (paying) period applies from 1 January 2026.
See: Deadline planner (shows the source and effective date)
Note that the sale of CBAM certificates begins on 1 February 2027.
See: Deadline planner (shows the source and effective date)
Note that the first annual CBAM declaration, covering 2026 imports, falls due on 30 September 2027 together with certificate surrender.
See: Deadline planner (shows the source and effective date)

7. Internal owner and advisor review

Decide who owns CBAM preparation internally and when to bring in a qualified adviser.

Assign an internal owner for CBAM preparation and agree when to involve a qualified adviser.
Source: EC DG TAXUD — Carbon Border Adjustment Mechanism
Verify every date and figure against the official source before relying on it in a decision.
Source: Regulation (EU) 2023/956 (consolidated text)
Consult a qualified adviser and your National Competent Authority for your specific situation.
Source: EC DG TAXUD — Carbon Border Adjustment Mechanism
Keep watch on new CBAM regulatory updates as the rules and guidance continue to evolve.
See: CBAM updates feed (shows the source and effective date)

This result is generated from published official data (sources and effective dates shown above) and depends on the accuracy of your inputs. It is informational only and is not a determination of your legal obligations. Verify the final CN classification and your obligations with your customs broker or National Competent Authority.

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Supplier data and evidence guide
Verification and accredited verifiers guide
Reporting evidence checklist
CN goods checker
50-tonne threshold checker
Certificate price tracker
Deadline planner
CBAM updates feed
Methodology: how our data is sourced and versioned