Since 1 January 2026, steel, aluminium, cement, fertilisers, hydrogen and electricity imported into the European Union pay a carbon price: this is the CBAM (Carbon Border Adjustment Mechanism, MACF in French). This guide explains, simply, who is concerned, how much it costs and what the Chinese, Thai or Vietnamese supplier must prepare.
For information only, up to date on 31 October 2026. General information, not legal advice.
The CBAM in 4 sentences
- European factories pay for their CO₂ emissions. To make it fair, the same products when imported also pay.
- It is the European importer who declares and buys "CBAM certificates". The Asian supplier has no direct obligation, but its customer will ask it for the emissions of its products.
- Since 1 January 2026, the definitive system applies (2023-2025 was only a trial period with reports).
- The price follows the European carbon market.
Am I concerned? The 50-tonne threshold
An importer bringing in 50 tonnes or less per year of CBAM goods (all added together) is not concerned. Above that, it must become an "authorised CBAM declarant". Be careful: if the 50 tonnes are exceeded during the year, the whole year becomes concerned. This threshold does not apply to electricity and hydrogen: these importers are always concerned.
According to the review published by the Commission on 30 September 2026, imports below this threshold account for only 0.87% of imported emissions.
The products concerned
| Sector | Examples | Customs codes (CN) |
|---|---|---|
| Iron and steel | sheets, bars, tubes, screws, bolts | chapter 72 and some products of chapter 73 |
| Aluminium | unwrought aluminium, profiles, foil | some products of chapter 76 |
| Cement | cement, clinker | 2523 (and 2507 00 80) |
| Fertilisers | urea, nitrates, ammonia, nitrogen fertilisers | 2808 00 00, 2814, 2834 21 00, 3102, 3105 (except 3105 60 00) |
| Hydrogen | hydrogen | 2804 10 00 |
| Electricity | imported electricity | 2716 00 00 |
The exact list of codes is in Annex I of Regulation (EU) 2023/956. Check the code of YOUR product before concluding. Not concerned today: textiles, plastics, ceramics, wood, furniture, food (for wood, coffee or rubber, see our guide on deforestation instead).
How much does a certificate cost?
| Quarter of 2026 | Price of a certificate (1 tonne of CO₂) | Published on |
|---|---|---|
| 1st quarter | €75.36 | 7 April 2026 |
| 2nd quarter | €75.28 | 6 July 2026 |
| 3rd quarter | €82.32 | 5 October 2026 |
| 4th quarter | published on 4 January 2027 | — |
The price is the average of the auctions of European carbon allowances. In 2026, it is published every quarter; from 2027, every week.
Good to know: the number of certificates to be paid is reduced to take account of the free allowances still given to European factories. This reduction decreases every year until 2034. The real cost in 2026 is therefore much lower than a simple "tonnes of CO₂ × price". Ask your declarant or customs for a precise calculation.
The dates to remember
| Date | What happens |
|---|---|
| 1 January 2026 | Definitive system: imports in 2026 count |
| 1 February 2027 | Start of the sale of CBAM certificates |
| Every quarter from 2027 | Hold at least 50% of the certificates corresponding to the imports of the current year |
| 30 September 2027 | Deadline for the first annual declaration (2026 imports) and surrender of certificates |
The declaration is annual, not quarterly. Quarterly reports belonged to the 2023-2025 trial period.
Supplier in China, Thailand or Vietnam: what your customer will ask you for
- The real emissions of your products (the "embedded emissions"): fuels burned in the factory, electricity consumed, raw materials.
- A check by an accredited verifier: for real emissions declared on imports since 1 January 2026, it is mandatory.
- Otherwise, the default values: without verified data, your customer uses values set by the European Union, increased by 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers). They are often unfavourable: a clean factory has every interest in providing its real data.
According to the Commission, at the very beginning of 2026, the main countries of origin of CBAM imports were Türkiye, China, India, Canada, Taiwan and Vietnam. For a Vietnamese or Chinese manufacturer of steel or aluminium, the CBAM is therefore already a commercial reality.
Checklist
For the importer in France:
- Add up the tonnes of these products imported during the year. 50 tonnes or less: not concerned (except electricity and hydrogen).
- Above that: apply for authorisation as a CBAM declarant.
- Ask each supplier for its verified emissions, or plan for the default values.
- Keep the supporting documents until the end of the 4th year after the declaration.
For the supplier in Asia:
- Check whether your products are on the list (CN code).
- Gather the factory's data: fuels, electricity, production.
- Have this data checked by an accredited verifier.
- Send the data to your European customer before shipment.
The sheet to print
All the checkboxes of this guide on a single A4 page, to print or to send to your supplier. Free download, no e-mail required. The sheet is in French.
Download the CBAM checklist (PDF in French, 1 page, 50 KB)What the Passerelle does, and what it does not do
The Passerelle checks that a company exists in the official register of its country and publishes dated records. It does not certify the CBAM compliance of a product and does not calculate emissions: only an accredited verifier and customs can do that. On a profile, however, a company may state that it can provide its emissions data: this is useful information for a buyer.
To go further
Looking for a supplier of steel, aluminium or fertilisers in Asia, verified in the official register of its country?
Publish a requestSources (consulted on 31 October 2026): European Commission, "CBAM — Questions and Answers" (updated on 15/10/2026); European Commission, "Price of CBAM certificates"; European Commission, "CBAM de minimis threshold assessment" (30/09/2026); European Commission, "CBAM successfully entered into force on 1 January 2026" (14/01/2026); Regulation (EU) 2023/956 (articles 7 and 9, Annex I) — EUR-Lex. The French customs website (douane.gouv.fr) could not be consulted on the day of writing. For information only: this information does not engage the liability of Passerelle France-Asie; only the European Commission and customs are authoritative.