CBAM Cost Calculator

CBAM (Carbon Border Adjustment Mechanism) is an EU levy on the CO₂ emissions embedded in imported goods across six sectors: iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. Since 1 January 2026 it is in its definitive phase: importers of CBAM goods must purchase CBAM certificates to compensate for the embedded CO₂ emissions. Whether it applies to you depends on what you import (the CN codes in Annex I of Regulation 2023/956) and your annual import value.

CBAM covers six sectors: iron and steel (CN 72xx and 73xx), aluminium (CN 76xx), cement (CN 2507 and 2523), fertilisers (CN 2808, 2814, 31xx), hydrogen (CN 2804) and electricity (CN 2716). The exact CN codes are listed in Annex I of the CBAM Regulation. Processed goods containing these products can also be in scope (so-called "downstream products").

The calculator uses the official default values from Implementing Regulations (EU) 2025/2620 + 2025/2621 and the quarterly price from DG TAXUD. For actual CBAM declarations you must use real emission data from your supplier (often substantially lower than default values). The calculator is intended for budgeting and risk assessment, not as the basis for a declaration. Default values for 2026 already include a 10% increase above the transition base value; this percentage rises by 10% each subsequent year.

Since the 2025 CBAM simplification, the threshold has been raised: only importers with more than €50,000 in CBAM goods per year need to apply for ACD status. Below that threshold, the small-importer exemption applies. In the Netherlands you apply via the NEa (Dutch Emissions Authority); other Member States have their own competent authority. Apply early — processing takes several months.

Default values are EU-wide standard figures for embedded emissions per (CN code, country of origin) pair. They are used when you have no actual emission data from your supplier. Actual emissions must be obtained from the producer and validated through EU-recognised verification. Actual emissions are typically 30–50% lower than default values, because the latter include a conservative estimate plus an annual 10% penalty mark-up. For your CBAM declaration it pays off to collect real data.