From 1 January 2026 CBAM is definitive: EU importers of cement, iron & steel, aluminium, fertilizers, hydrogen and electricity must be authorised CBAM declarants and file an annual declaration of embedded emissions. Certificate sales start 1 February 2027 (postponed by the 2025 Omnibus) at the ETS-linked price (€75.36/t, Q1 2026 official), with the quarterly holding requirement cut from 80% to 50%. If you EXPORT to the EU, your customer files it — with your data, or punitive defaults.
The EU importer (or indirect customs representative) — registered as an authorised CBAM declarant. The 2025 simplification package added a 50 t/year de-minimis per importer (mass-based, covering ~90% of importers but ~1% of embedded emissions): below it, no declaration. Producers outside the EU never file — but their plant-level emissions data decides their customer's bill.
| Element | Detail |
|---|---|
| Imported quantities | per CN code, per origin |
| Embedded emissions | direct (+ indirect for cement/fertilizers), from verified producer data or default values |
| Carbon price paid abroad | deducted if effectively paid in the origin country |
| Certificates surrendered | covering the phase-in share of embedded emissions |
Declaration for year N is filed the following year; certificates are bought through the CBAM registry at prices set from weekly EU ETS auction averages. Source: Regulation (EU) 2023/956 + implementing acts.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes Inzonex Modular Insulation — snap-fastened modules engineered per temperature tier, not generic off-the-shelf jackets:
Every tonne you stop emitting is a tonne you don't have to report: cutting heat loss is a measurable, auditable Scope 1 reduction that flows straight into EU ETS, CBAM and your ESG / CSRD disclosures — not an offset, an actual emission cut.
| Year | Share of embedded emissions requiring certificates |
|---|---|
| 2026 | 2.5% |
| 2027 | 5.0% |
| 2028 | 10.0% |
| 2029 | 22.5% |
| 2030 | 48.5% |
| 2031 | 61.0% |
| 2032 | 73.5% |
| 2033 | 86.0% |
| 2034 | 100.0% |
Full mechanics with a steel example: embedded emissions → · the import-side maths: CBAM calculator →
Default values are set deliberately conservative per country. A producer who can hand the importer verified plant-level embedded emissions — lower than defaults — is selling a cheaper product without touching the price. That makes two things commercial assets: an MRV-grade Scope-1 inventory, and every efficiency measure that cuts the number. A heat-loss programme that removes 2–5% of fuel-related CO2 flows directly into the t CO2/t product your customer declares — format the saving →
