CBAM Explained: New Videos and Practical Resources for Businesses

Importing certain goods into the EU now involves more than customs paperwork. Under the Carbon Border Adjustment Mechanism (CBAM), importers covered by the rules must account for the greenhouse gas emissions generated during the production of those goods and meet related reporting and financial obligations.

CBAM is designed to bring the carbon cost of imports closer to that faced by EU producers under the EU Emissions Trading System. It aims to reduce the risk of production moving to countries with less stringent climate policies. The mechanism currently covers selected goods in six sectors: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen.

Following a transitional reporting phase, the definitive CBAM regime began on 1 January 2026. For businesses covered by the requirements, the first annual CBAM declaration and surrender of the corresponding certificates are due by 30 September 2027, covering imports made in 2026.

To help businesses work through these requirements, the European Commission has shared a webinar, a four-part video series and supporting written guidance. These resources explain how emissions data, annual declarations and CBAM certificates fit together.

A webinar covering the practical steps

The webinar “CBAM: from policy to practice – emissions calculation, declarations, and certificates” is aimed at importers, indirect customs representatives, industry organisations and trade associations.

It covers emissions calculations, annual CBAM declarations and certificates, with a focus on preparing for the first annual compliance deadline. It also discusses the policy background and potential future developments, including the proposed extension of CBAM to downstream products.

Watch the webinar on the Customs, Tax & CBAM EU Learning Portal .

Four videos explaining the main requirements

For a shorter introduction, the Commission’s video series breaks the CBAM process into four topics. The extended versions are available through the links below:

• CBAM Implementation: What you need to know – an introduction to the mechanism and its implementation.
• CBAM: Verification and accreditation – an explanation of the role of verification and accredited verifiers.
• CBAM: Track, check, declare – a look at emissions reporting and annual declarations, including actual emissions data and default values.
• CBAM: How do certificates work? – an explanation of CBAM certificates and their place in the compliance process.

Where to find further guidance

The Commission’s CBAM website also brings together legislation, guidance documents, information on the CBAM Registry and sector-specific resources. Its communication page includes frequently asked questions, factsheets on certificates and the use of actual versus default emissions values, as well as templates for exchanging emissions information with producers outside the EU.

These materials provide a starting point for teams working across purchasing, customs, sustainability and compliance. The videos explain the main concepts, while the written guidance can help with more detailed questions about a company’s imports and reporting responsibilities.

Browse the Commission’s CBAM webinars, videos, factsheets and FAQs .

Source: European Commission, Carbon Border Adjustment Mechanism and CBAM communication and news .