The 2026 CBAM Pre-Read for Manufacturers Exporting to the EU

What this pre-read covers

The first CBAM compliance year closes on 31 December 2026. EU importers must then submit their first annual CBAM declaration, and surrender the matching certificates, by 30 September 2027 for goods imported during 2026. For manufacturers exporting CBAM-covered goods, the emissions data behind that declaration can start at your installation.

This pre-read gives a practical overview of:

• What CBAM is and how it works alongside the EU ETS
• The timeline from the definitive regime to the first annual declaration
• Which goods are covered, and how the 50-tonne threshold applies
• Who does what: the EU importer, the manufacturer and the accredited verifier
• Embedded emissions, and when to use actual data versus default values
• How the CBAM cost is calculated, including published 2026 certificate prices
• Five self-checks and key questions to bring to the session

Who this pre-read is for

This pre-read is for manufacturers outside the EU whose products carry CBAM CN codes (cement, iron and steel, aluminium, fertilisers, electricity or hydrogen) and who sell to EU customers, to customers who use them to make CBAM goods, or to traders who sell on to the EU. It is particularly relevant for sustainability, compliance, production and export teams who will be asked to provide emissions data, monitoring plans or verification reports.

A companion to our webinar

This pre-read was prepared for the KarbunWise webinar CBAM’s First Compliance Year Ends 31 December: Is Your Data Ready? It also works as a standalone reference for preparing your 2026 data.

This pre-read is for information only and is not legal advice.