Regulation (EU) 2023/956, which concerns the CO₂ border adjustment mechanism (CBAM), has been in force since October 1, 2023. This regulation affects all EU importers who must comply with the reporting requirements from January 2024. After the end of the transition period in December 2025, additional reporting requirements must be met from January 2026 and so-called CBAM certificates must be acquired.


What exactly does this mean?


In order to achieve its own climate targets and counter the risk of CO₂ emissions being shifted to countries with less stringent climate targets, the EU has introduced the CO₂ border adjustment mechanism. This instrument is used to calculate and remunerate the CO₂ emissions of carbon-intensive products imported into the EU in order to encourage more environmentally friendly production in third countries. The mechanism will initially be applied to imports of the following products and materials


  • Cement
  • Iron and steel
  • Aluminum
  • Fertilizers
  • Electricity and hydrogen

As registered CBAM importers, we ensure the continuous efficiency of our supply chains. We also use the data collected by the CBAM to evaluate our suppliers as part of our supplier management. Together, we strive to make production processes lower in emissions and minimize CO₂ emissions.