Understanding CBAM: what importers need to know before 2026

A practical walkthrough of CBAM (Carbon Border Adjustment Mechanism) import readiness for 2026, aimed at customs and trade compliance professionals who need to understand what changes for importers as the definitive CBAM period begins.

Topics covered:

• The CBAM timeline: transitional period (2025) versus definitive period (from 1 January 2026), and other countries considering their own CBAM schemes
• Common misconceptions about CBAM cost, timing, and the effect of the EU Omnibus package on scope thresholds
• Becoming an "authorised declarant": the mandatory registration process, National Competent Authority (NCA) assessment, and required import forecasts
• Key CBAM dates: quarterly transitional reports, first payment, and first annual declaration
• The CBAM data collection process, direct emissions, importer responsibility, and the status of emissions verification
• How the CBAM cost formula works, including the phase-in factor and the emission allowance price
• CBAM benchmarks and how they affect projected costs
• A platform demonstration comparing CBAM cost outcomes using default versus actual (verified) emission values

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.