Starting January 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) will apply to products such as iron, steel, cement, aluminum, fertilizers, electricity, and hydrogen. A complete list can be found in Annex I of Regulation (EU) 2023/956.
What Changes in 2026?
1. Threshold for Small Importers
- Up to 50 tons per calendar year: no CBAM obligation
- Above 50 tons: full CBAM obligation
- Note: Electricity and hydrogen always fall under CBAM
2. Mandatory CBAM Registration Number
Companies above the threshold must register in the EU CBAM register. Without a number, shipments cannot be cleared.
What Embassy Freight Rotterdam needs:
- CBAM number, or
- Reference number of the registration application, or
- Confirmation that you remain below the 50-ton threshold (not applicable for electricity/hydrogen)
