Customs brokerage in Athens, since 1971 CBAM: imports with embedded emissions
We help you understand whether your imports fall under the Carbon Border Adjustment Mechanism (CBAM) and make sure they are declared correctly at customs.
What it is
CBAM (Regulation (EU) 2023/956) covers imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. After the transitional period from 01/10/2023 to 31/12/2025, the definitive regime has applied since 01/01/2026.
Under Regulation (EU) 2025/2083, importers bringing in less than 50 tonnes net mass of CBAM goods per year are exempt. The threshold does not apply to electricity and hydrogen. Above it, only an authorised CBAM declarant may import. An indirect customs representative needs the authorisation even if the importer is below the threshold.
The first annual CBAM declaration, covering 2026 imports, is due by 30/09/2027, and the sale of CBAM certificates for 2026 imports starts on 01/02/2027.
What we handle
- Checking whether your goods fall under CBAM, based on their tariff classification.
- Assessing whether you exceed the 50-tonne annual threshold.
- Declaring the CBAM data correctly on the import declaration.
- Guidance on applying for authorised CBAM declarant status.
What is usually needed
- Commercial invoice with a clear description and the net mass of the goods.
- The country of origin and, where available, emissions data from the producer.
- Your EORI number and, above the threshold, your authorised CBAM declarant number.
The exact list depends on the goods, their origin and their destination.
Check whether CBAM applies to you
Speak directly with a customs broker. We handle every piece of commercial information with complete discretion and respect for the confidentiality of your business activities.
Sources
General information based on the sources above. For your own case, speak with one of our customs brokers.