EU Carbon Border Adjustment Mechanism (CBAM)
From regulatory obligation to strategic advantage.
We partner with you to navigate CBAM, simplify reporting and embed obligations into operations, delivering clear data, predictable costs and audit readiness.
Are you ready for CBAM?
The EU’s CBAM changes rules for importers. From 1 January 2026 they must collect supplier emissions, allocate embedded carbon, monitor certificates and file regular declarations, risking costs, audits and supply‑chain disruption if unmanaged.
Deloitte can make CBAM manageable and strategic. We combine regulatory insight, technology and optional managed services, working alongside your team to centralise emissions data, automate reporting and forecast certificate costs.
Let’s make this work.
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CBAM Scope
The EU is prioritising industries most at risk of carbon leakage, including some linked precursor materials and processed products. CBAM initially targets six key sectors:
Iron and steel
Cement
Aluminium
Fertilisers
Electricity
Hydrogen
How we can help you
Let’s make this work.
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CBAM Compliance Monitor
CBAM Compliance Manager centralises supplier and import emissions, automates emissions allocation and generates audit‑ready XML declarations. It removes manual reconciliation, speeds up reporting cycles and gives finance, trade and sustainability teams a single verified source of truth.
Maintained by Deloitte regulatory and tax experts, CCM integrates with ERPs and TrackonTrade and includes certificate/cost forecasting. An optional managed service lets Deloitte act as declarant and handle certificate purchases, delivering predictable costs, lower compliance risk and operational continuity.
Let’s make this work.
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CBAM Exporter Portal
If you export CBAM-scope goods to the EU, your EU customer will request your emissions data during the definitive period (from 1 January 2026). Providing accurate emissions values will enable your EU customers to minimise their compliance costs under CBAM.
Using Deloitte’s CBAM Exporter Portal, you can input and share the required emissions data with your EU customers in a streamlined and efficient manner, positioning yourself as a trusted supplier and enhancing your competitive advantage in the market.
Frequently asked questions
