Is your business ahead of the carbon compliance curve?


The Carbon Border Adjustment Mechanism (CBAM) is a european policy that targets imports of certain carbon-intensive goods into the EU. CBAM is designed to level the playing field between EU producers and those in countries with less stringent carbon pricing policies, and to encourage all countries to adopt more ambitious climate ways.

The CBAM system applies to a number of carbonintensive products. As per January 2026, importers of these products will have to pay a 'carbon tax' in the form of CBAM certificates purchased on an official platform, for a value equivalent to the carbon emissions generated during their production.
The value of the CBAM certificates is calculated on the basis of the product's carbon content and the price of carbon in the EU.

The CBAM operates in 2 phases. It began its transitional phase in October 2023 and this will last until December 2025. During that time, importers are required to report quantities of imported goods under CBAM categories and quantities of direct & indirect CO2 emissions associated with these goods. The first quarterly declaration is due in January 2024 and will be required up until the end of 2025. 

The definitive phase will then come into force in January 2026 and importers will then need to obtain the status of CBAM Declarant. From this phase onwards, importers will shift from quarterly to annual declarations with the first payment due and where the CBAM Declarant will be responsible for all annual declarations.

CBAM applies to all imports of the following goods and certain precursors and derivatives of these products:

The CBAM declarant is the importer of CBAM products (identified by his EORI number), who is responsible for releasing the products for free circulation in the customs territory of the EU.

From 2026 onwards, importers who fail to comply with CBAM obligations risk being subject to penalties, including important financial fees, suspension or revocation of their CBAM registration, a ban on importing goods into the EU and criminal sanctions.

30/01/2024 Update:
The European Commission has acknowledged technical issues impacting the CBAM Transitional Registry and the Import Control System 2 (ICS2).
 In response, they've introduced a new feature allowing a 30-day extension for the first CBAM report submissions, starting from February 1, 2024. 
This adjustment, along with the option to modify initial reports until July 31, 2024, offers businesses certain flexibility. 
RM Boulanger is at the forefront, providing guidance and support to ensure your compliance during these changes.


RM Boulanger has developped a CBAM product search tool to help identify the concerned products based on their HS code.



Do you have questions about how RMB can help your business? Send us an email and we’ll get 
in touch with you shortly, our experts are always happy to help. You can also contact us by 
phone: +33 3 20 25 70 70.

Book your call with our experts

You can book a call with one of our experts to assess your fiscal situation

We offer a first check up for free, no obligations attached

Book an appointment


Vous avez des questions sur la manière dont RMB peut aider votre entreprise ? 
Envoyez-nous un courriel et nous vous contacterons rapidement. 
Nos experts en TVA sont toujours heureux de vous aider. Vous pouvez également nous contacter par 
téléphone : +33 3 20 25 70 70.

Réservez votre appel avec nos experts

Vous pouvez prendre rendez-vous avec l'un de nos experts pour évaluer votre situation fiscale.

Nous vous proposons un premier bilan gratuit, sans engagement de votre part.

Prendre un rendez-vous