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Table of contents
Introduction: What is CBAM?
Since 01.01.2026, the European Union's Carbon Border Adjustment Mechanism (CBAM) has come into full force. The aim of the mechanism is to avoid so-called “carbon leakage” effects — i.e. the transfer of CO₂-intensive production abroad. This is intended to create a level playing field and strengthen European climate protection.
Who does CBAM affect?
Companies that import more than 50 tons of certain product groups into the EU each year are affected. The following applies to these: There must be approval as a CBAM applicant.
CBAM applies in particular to imports of the following product groups:
· Aluminum
· Iron and steel (including downstream products such as screws, sheets, etc.)
· Fertilizer
· Hydrogen
· Electricity
· Cement
What is changing in practice?
From 2026, importers must prove and document the CO2 footprint of the affected goods. Depending on the emission value, CO₂ certificates may be required, which are based on European CO₂ prices.
Specific obligations for companies:
· CBAM registration and approval with the EU
· Quarterly reporting on the CO₂ intensity of imported goods
· Acquisition of CBAM certificates (mandatory from 2026)
· Additional bureaucratic burden for imports from third countries
What does CBAM mean for logistics?
CBAM is an important topic for logistics service providers such as Emons. It not only affects the goods themselves, but also has an impact on customs clearance, processes, documentation and consulting expertise along the supply chain. Companies should coordinate with their suppliers at an early stage and, if necessary, seek support from specialized consultants such as Cologne Customs and Consulting.
Our tip:
Have your CBAM relevance checked at an early stage and ensure that all data sources for the CO₂ balance of your imported goods are available and reliable. The countdown is on!
The Cologne Customs and Consulting team is available to answer your individual questions:
info@cologne-customs-consulting.de
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