The CBAM is intended to ensure that imports of emission-intensive products into the EU do not lead to distortions of competition and supports the goal of climate neutrality by 2050.
Product groups affected by the CO2 border adjustment system
- Cement
- iron
- steel
- Fertilisers
- Aluminium
- Electricity and
The corresponding CN codes can be found in Annex I of the Regulation.
Also affected are processed products from the goods listed in Annex II.
The European Commission has published a new self-assessment tool in German and English that allows companies to easily check whether their imports are affected by the Carbon Border Adjustment Mechanism (CBAM) Regulation. This tool makes it possible to determine whether the CBAM rules apply to your imports based on important key data such as the CN code of the goods, country of origin, value of goods and customs procedure.
If the imported goods fall under the CBAM Regulation, the tool provides an overview of the information that companies need from their suppliers to fulfil their reporting obligations. The self-assessment tool is now available for download on the EU Commission’s website in the ‘Guidance’ section.
The purpose of the CBAM Self Assessment Tool is to provide importers to the EU with the possibility to get a quick overview on whether the imported goods are subject to CBAM during the transitional period, what the CBAM reporting requirements for that particular type of good are, and where to find further information.
After entering the CN Code and selection the correct options in the menus red cells (If all information is entered correctly), the green cells will show the outcome of the CBAM Self Assessment and the reporting requirements for the indicated good.
It is also advisable to visit the Commission’s website regularly. The site is continuously updated and contains the latest documents and information. This ensures that you are always up to date and do not miss any important news.
- Guidance to self-assessment-tool
- Guidance document on CBAM implementation for importers of goods into the EU
- Guidance document on CBAM implementation for installation operators outside the EU
Source: German Trade and Investment