CBAM (Carbon Border Adjustment Mechanism)

CBAM Simplifications Approved! ✅

At Hexagraphene, we closely monitor EU climate policies, particularly the CBAM (Carbon Border Adjustment Mechanism) process.

We support businesses in adapting to these new regulations with our innovative solutions developed in the field of carbon management and sustainability.

As a company authorized for all processes, including our certification authority and the sale of generated carbon quotas on carbon exchanges, we help businesses maximize both compliance and revenue opportunities.

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Key Messages

Final implementation date confirmed: The EU CBAM implementation will enter into force on January 1, 2026. No further delays.

Flexibility in emission declaration: If actual values are not available, the importer may only report emissions using default values.

Authorization Requirement: Customs authorities will not allow a party that is not an Authorized CBAM Declarant to import products covered by the CBAM.

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Major Changes

✔️ 50-ton exemption limit: An annual exemption of 50 tons per importer has been introduced for the steel, aluminum, cement, and fertilizer categories.

✔️ Certificate obligation: The certificate obligation begins on January 1, 2026. However, CBAM certificates for 2026 will be available for purchase starting February 1, 2027.

✔️ Default values: The average of the 10 exporting countries with the highest emissions intensity will be used as the basis.

✔️ Flexibility in the authorization application period: Importers who apply by March 31, 2025, will be able to continue importing even if they are not authorized.

✔️ Indirect representatives: The authorization obligation continues from the first import.

✔️ Quarterly obligations: The certificate amount required in the CBAM account has been reduced to 50%.

✔️ Declaration deadline: The deadline has been postponed to September 30 of the following year.

✔️ Independent verification requirement: Only mandatory when actual emissions are reported.

✔️ Default carbon prices: Prices that can be deducted from the declaration of assumed emissions have been introduced.

✔️ Proof of actual carbon price: Only available if verified data is available.

✔️ Products within the EU-ETS scope: Inputs priced under the EU-ETS will be excluded from CBAM.

✔️ Delegation of declaration authority: Declaration submission can be delegated to a service provider, but legal responsibility remains with the importer.

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Clarifying CBAM regulations means better management of both risks and opportunities for businesses.

At Hexagraphene, we provide end-to-end support for your CBAM compliance process, including accurate reporting, certification, and the sale of carbon credits.

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