EU CARBON BORDER ADJUSTMENT MECHANISM

CBAM Advisory

The EU's Carbon Border Adjustment Mechanism entered its definitive regime on 1 January 2026. We help Indian exporters and their EU counterparts calculate embedded emissions, secure authorised declarant status, and turn a compliance obligation into a supply-chain advantage.

Request a CBAM Exposure Assessment

ADVISORY & CONSULTING

Compliance is no longer optional. It's a customs formality.

Following a two-year transitional reporting phase, CBAM's definitive regime began on 1 January 2026, replacing quarterly administrative filings with a single Annual CBAM Declaration — backed by verified emissions data, authorised declarant status, and certificate surrender obligations.

For Indian exporters of steel, aluminium, cement and fertilisers, this shifts CBAM from a customer's paperwork problem to a direct commercial one: EU buyers increasingly require product-level, verifiable embedded-emissions data before they'll place an order — and a proposed scope expansion to downstream steel and aluminium products from 2028 will widen this further.

Compliance Kart's CBAM Advisory applies the same MRV discipline we bring to carbon and ESG reporting — to make sure your emissions data survives EU verification, not just your own review.

We Offer:

—Embedded Emissions Calculation & Verification, per CBAM’s Article 7 methodology
—Product & Precursor-Level Carbon Data Systems, mapped to CN codes
—CBAM Registration & Authorised Declarant Support for EU-side counterparts
—Annual CBAM Declaration Preparation & Certificate Liability Estimation
—Third-Party Verification Readiness & Accredited Verifier Coordination
—Scope-Expansion & Anti-Circumvention Monitoring

Partner with us to keep your EU-bound exports compliant and competitive.

Reach out to us: +91 8076878513 or connect@compliancekart.io

SCOPE OF THE MECHANISM

Six sectors. One border price on carbon.

CBAM currently applies to imports across six carbon-intensive, leakage-exposed sectors — together expected to capture more than half of all emissions covered under the EU Emissions Trading System once fully phased in.

SECTOR

Iron & Steel

India’s largest CBAM-exposed export category to the EU; scope set to widen to downstream derivative products from 2028.

SECTOR

Aluminium

Primary and semi-finished aluminium, with downstream derivatives also proposed for inclusion from 2028.

SECTOR

Cement

Clinker and cement products, among the most emissions-intensive goods covered under the mechanism.

SECTOR

Fertilisers

Nitrogen-based fertilisers and key precursors, relevant to India’s agrochemical export base.

SECTOR

Electricity

Cross-border electricity imports, subject to CBAM without the 50-tonne de minimis exemption.

SECTOR

Hydrogen

Covered from the outset as a strategic decarbonisation input, also exempt from the mass-based threshold.

THE COMPLIANCE CALENDAR

Four dates that now sit on your export calendar.

The definitive regime replaced CBAM's quarterly reporting trial with a small number of hard, statutory milestones. Missing any one of them creates direct exposure for the EU importer of record — and reputational exposure for the exporter behind them.

1 Jan 2026

Definitive regime begins

Financial obligations commence. The 50-tonne annual mass threshold (excluding hydrogen and electricity) determines which importers must become authorised CBAM declarants.

31 Mar 2026

Authorised declarant applications due

EU importers exceeding the threshold must apply for authorised CBAM declarant status before importing covered goods for free circulation.

1 Feb 2027

Certificate sales open

CBAM certificate sales begin via the common central platform, pricing embedded emissions against the weekly EU ETS auction average.

30 Sep 2027

First Annual CBAM Declaration & certificate surrender

Covering all CBAM goods imported in 2026 — the first point at which verified, exporter-supplied emissions data converts directly into a certificate liability.

WHO THIS IS FOR

CBAM solutions for..

EX

Indian Exporters

—Product & precursor-level emissions calculation
—CN-code mapped carbon data systems
—Verification-ready documentation for EU buyers
—Competitive positioning versus higher-carbon peers

EXPORT-GRADE EMISSIONS DATA

IM

EU Importers & Distributors

—Authorised CBAM declarant application support
—Annual Declaration preparation
—Certificate liability forecasting
—Supplier emissions-data coordination

DECLARANT COMPLIANCE READINESS

TB

Trade Bodies & Industry Associations

—Sector-wide CBAM exposure assessments
—Member capacity building & training
—Scope-expansion & policy monitoring
—Aggregated data-readiness frameworks

SECTOR-WIDE READINESS

WHY COMPLIANCE KART

We don't just file your declaration. We build the data behind it.

Our CBAM advisory draws on the same carbon accounting and digital MRV discipline we apply across our carbon and ESG practice — so your embedded-emissions figures are measured and defensible, not estimated under deadline.

01

Carbon accounting at the core

Led by a Chartered Accountant with carbon finance and GHG accounting expertise — CBAM treated as a data and compliance discipline, not a customs afterthought.

02

Built for third-party verification

Evidence trails and calculation methodologies structured to withstand EU-accredited verifier review, not just internal sign-off.

03

One team across carbon, ESG & trade compliance

The same team behind our BRSR and carbon MRV work — applied to embedded-emissions data for your EU-bound exports.

Start with a CBAM exposure assessment.

We'll map your product portfolio against CBAM's covered sectors and CN codes — before your EU buyer asks for the data.

Book a Readiness Call