With the aim of preventing (and discouraging) the carbon leakage of high greenhouse gas emitting activities, Regulation (EU) 2023/956 established a Carbon Border Adjustment Mechanism (CBAM) that will affect imports into the EU of the products listed in its Annex I, including cement, electricity, pig iron, steel, aluminium, fertilisers.

It will enter into force in full on 1 January 2026.

Pursuant to the Regulation, goods affected by the CBAM can only be imported into the EU by those who have obtained a specific authorisation (so-called authorised CBAM registrant), upon whom will be imposed, amongst other things, obligations to provide information, declare, acquire CBAM certificates and calculate the emissions incorporated in the imported products.

As of 1 October 2023, a transitional period of application of the CBAM will begin, ending on 31 December 2025, during which importers of the products listed in Annex I of Regulation (EU) 2023/956 will in any case be required to fulfil disclosure obligations, the violation of which will be subject to sanctions. In addition, as of 1 January 2025, these entities will also have to take steps to obtain authorisation as an “authorised CBAM registrant”.

Cartwright Pescatore is available to offer assistance and advice to clients who may be affected by the CBAM.


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