EU CBAM Declaration

As of January 1, 2026, the Carbon Border Adjustment Mechanism (CBAM) has exited its transitional learning phase and entered its definitive, financially binding phase. Importers of iron, steel, aluminum, cement, fertilizers, hydrogen, and electricity into the European Union must now purchase and surrender CBAM certificates corresponding to the embedded greenhouse gas emissions of their imported goods. Using default values is no longer permitted; companies must report actual emissions verified by an accredited third party, or face penalties of up to €50 per tonne of unreported emissions.

The data required for definitive CBAM reporting goes far beyond standard customs declarations. Importers must obtain specific, installation-level data from their non-EU manufacturers, calculating both direct emissions from production and indirect emissions from electricity consumption. Crucially, importers can offset their financial liability if they can provide verified proof that a carbon price has already been paid in the country of origin.

Sustalium bridges the gap between EU importers and global manufacturers. Instead of exchanging complex spreadsheets, importers use Sustalium to send secure, guided data requests to non-EU facilities. The platform standardizes the collection of installation coordinates, activity levels, and localized emission factors, allowing for the attachment of third-party verification reports and proof of origin-country carbon pricing. The system automatically structures this data into the exact format required for submission to the EU CBAM Registry.