EU and UK CBAM: Key differences, future risks and compliance challenges

A practical, comparative briefing on the EU and UK Carbon Border Adjustment Mechanisms (CBAM), presented by Marcel Duits, Chief CBAM Officer at Dubrink, for customs and trade compliance professionals managing carbon-cost exposure on imports.

Topics covered:

• How EU and UK CBAM compare in scope, thresholds, timelines and mechanism (certificates vs direct tax)
• The 2026-2027 EU CBAM timeline: definitive period start, reporting cycles, certificate portal opening, and declaration deadlines
• How to calculate the CBAM cost per tonne, including the emission factor, benchmark, and "CBAM factor"
• Worked cost examples, including an aluminium import case, and how costs are projected to rise towards 2034-2035
• The role of default values versus actual supplier emissions data, and the communication template used to request supplier data
• Becoming an "authorised declarant" and the registration/forecasting requirements for 2026 imports
• Open risks and unknowns: unpublished benchmarks and default values, third-country verification capacity, overseas carbon-price deduction, and possible future scope expansion to finished goods
• Practical steps for businesses: digital record-keeping, emission surcharges, contract renegotiation, and early supply-chain coordination

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.