01 Who is affected
- Exporters of steel, aluminium, cement, fertilisers, hydrogen or electricity to the EU
- Downstream manufacturers whose products fall under covered CN codes
- EU importers and indirect customs representatives
02 Main obligations
- Authorised-declarant status for importers above the threshold
- Annual declaration of embedded emissions
- Purchase and surrender of CBAM certificates
- Use of installation-level actual data or default values
- Verification of reported emissions data
Summary only; obligations are defined by the regulation text.
03 What ZC delivers
- CN-code scope and 50-tonne threshold assessment
- Installation-level emissions data templates and review
- Actual-value versus default-value cost comparison
- Data package for EU importers
04 Key dates
| Date | Milestone | Source |
|---|---|---|
| 1 Feb 2027 | CBAM certificates go on sale (covering 2026 imports) | Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083 |
| 30 Sep 2027 | First annual CBAM declaration and certificate surrender | Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083 |