International trade is becoming increasingly complex. New sustainability regulations impose additional obligations on importers. CBAM is an important example of this. Want to know more about the current state of affairs? Read on.  

CBAM: where are we now?

From 2026, importers will be required to pay a CO₂ tax on certain imported goods. This will be done through the Carbon Border Adjustment Mechanism (CBAM). CBAM is an EU instrument that aims to put a fair price on the CO₂ emissions of imported products. The goal is to prevent carbon leakage: the relocation of production to countries with less stringent climate regulations. Importers of steel, aluminum, cement, fertilizer, hydrogen, electricity, and other goods must be able to demonstrate that they have paid for the associated CO₂ emissions. This is done by purchasing and submitting CBAM certificates.  

Current status

CBAM has been in a transitional phase since October 1, 2023. Until December 31, 2025, the following applies:

• Mandatory reporting of CO₂ emissions
• No financial levy yet

From January 1, 2026, this reporting will be linked to a financial obligation: the purchase of CBAM certificates based on the reported emissions.  

Current simplification for small importers

Since 2025, an important simplification has been in place within CBAM: importers who import less than 50 tons of CBAM goods per year are exempt from the obligation to purchase CBAM certificates. This measure has been introduced to reduce the administrative burden on smaller companies, while retaining the core of the CBAM regime.   CBAM entails new administrative and financial obligations. Importers must report emission data correctly and, from 2026, be able to demonstrate that the CO₂ costs due have actually been paid. Bongers Customs Services provides support in the correct processing of CBAM-related customs formalities within the import process. Regulations change. We ensure that implementation is correct.