CBAM from 2026. What changes for importers.
Since 1 January 2026 the EU Carbon Border Adjustment Mechanism (CBAM) has been in its definitive phase: importers of steel, aluminium and the other products concerned have new obligations.
The key points.
CBAM covers imports into the European Union of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. For the Brescia area, with its steel and engineering tradition, it is a concrete issue. This is a summary: the official EU texts prevail.
Authorised declarant
Importers of CBAM goods above the threshold must hold authorised CBAM declarant status. Those who applied by 31 March 2026 can keep importing while awaiting the decision.
The 50-tonne threshold
Under the simplification adopted in 2025, importers of no more than 50 tonnes a year of CBAM goods are exempt, hydrogen and electricity excluded.
CBAM certificates
Emissions embedded in imported goods must be covered by CBAM certificates. Certificates for 2026 imports are purchased from 2027.
The annual declaration
Every year the declarant submits the CBAM declaration with quantities imported and embedded emissions. For 2026 imports the deadline is 30 September 2027.
Supplier data
Verified emissions data from non-EU producers are needed: it pays to ask for them when placing the order.
The role of customs
Imports of CBAM goods are checked at customs: with our customs department we check the codes and documents of your imports in advance.
See also: Customs · Metals shipping · Glossary · All news
Four checks to make.
A short list to see whether CBAM applies to you.
Check the codes
Check whether the customs codes of the goods you import fall under CBAM.
Calculate volumes
Add up the annual tonnes of CBAM goods to see whether you exceed the 50-tonne threshold.
Apply for authorisation
If you exceed it, apply for authorised declarant status in the CBAM registry.
Collect the data
Ask suppliers for emissions data and keep it for the declaration.
Questions about CBAM.
Does CBAM also apply to exporters?
No. CBAM applies to imports into the European Union of the goods concerned, not to exports.
Can Dalè help us with CBAM?
We can check the customs codes of the goods with you, review the import documents and coordinate shipments. CBAM authorisation and declaration remain obligations of the importer.
Where is the official information?
On the European Commission's CBAM website and the Italian Customs and Monopolies Agency website, which publish regulations, guidance and updates.
