News

CBAM 2026: What importers need to know now

The transition period is over. From January 2026, all importers of CBAM goods will be subject to genuine certification requirements – and those who are not prepared will pay significantly more. For a long time, CBAM was primarily a reporting and documentation project. Since January 2026, this has changed fundamentally: the Carbon Border Adjustment Mechanism is now a tangible financial obligation. Importers of steel, aluminum, cement, fertilizers, and other CBAM goods must register as authorized CBAM declarants, submit verified emissions data annually, and purchase and surrender the corresponding CBAM certificates. Those who fail to do so will simply no longer be allowed to import these goods into the EU.

This article explains what exactly applies now, why the data basis is decisive in determining the actual costs – and how Ventum supports importers throughout the entire CBAM lifecycle with the CORA platform.

Top Consultant

Author

Johannes Keim

Partner

Zufriedene Kunden aus Mittelstand und Konzernen

From reporting requirements to purchase requirements

The CBAM timeline is clearly structured. During the transition phase from 2023 to 2025, importers were primarily required to report emissions on a quarterly basis – without any direct financial consequences, and the use of default values was widespread. The definitive phase begins in 2026: importers must declare verified emissions annually and surrender the equivalent number of CBAM certificates. The financial burden is direct and real – and will grow continuously until 2034 in line with the EU carbon price.

2023

Transition period

2025

Registration as a CBAM declarant

2026

Implementation phase (now)

2027

EU ETS obligation

2034

End of EU ETS reform

Five critical areas for action

CBAM is not a single compliance document that is filled out once. It requires structured measures in five areas—from regulatory approval to ongoing reporting:
01

Secure authorized CBAM declarant status

Without registration, any import of CBAM goods into the EU is prohibited. Ventum accompanies the process from application to successful communication with the authorities.

02

Understand financial exposure

Multi-year cost simulations from 2026 to 2034 provide clarity on the actual certificate burden – broken down by CN code and country of origin.

03

Obtain verified emissions from suppliers

Actual emissions data can significantly reduce CBAM costs – if it is calculated correctly, complete, and verified by accredited auditors according to EU ETS standards.

04

Prepare for verification

Pre-verification checks, structured documentation packages, and coordination with authorized verifiers significantly reduce audit risks and associated costs.

05

Ensure ongoing compliance

Automated reporting, real-time certificate overview, and continuous regulatory updates ensure that compliance remains a stable process rather than a one-time project.

Why the emissions basis determines costs

One of the most significant aspects of the CBAM regime is the database used to calculate certificate costs. Those who rely on EU standard values generally pay significantly more—our calculations show that the difference is already noticeable in the first year and could grow to over 30 percent by 2034.

Sample calculation: 25 tons of steel imported from India

26.029 €

Potential savings over the term until 2034 through verified actual emissions instead of standard values

Costs with default values
102.399 €

Costs with verified emissions
76.370 €

Savings in 2026
18,1 %

Savings in 2034
32,9 %

The conclusion is clear: every percentage point of completed and verified supplier surveys directly improves the result. Investing in structured supplier engagement and accredited verification pays off—not just once, but year after year until 2034.

Our CBAM expert

Johannes Keim

Partner & Expert for CBAM

CORA: More than just software

Ventum’s CORA platform is the digital foundation for all CBAM compliance – but it is only the foundation. CBAM requires more than just a software-supported workflow: it requires legal registration support, structured supplier integration in multiple languages, coordinated collaboration with accredited auditors, and ongoing compliance support. Ventum has made CORA particularly accessible for small and medium-sized importers: fixed-price packages with a clearly defined scope of services, a personal contact person, and transparent communication. No hidden costs, no unpleasant surprises.
Guidance through the registration process, support in communicating with authorities, and ensuring complete documentation.
Clear view of certificate exposure by CN code and country of origin – with comparison between standard values and actual emissions.
Multilingual, structured integration of international suppliers – with clear guidance on production processes and system boundaries.
A completed CORA survey provides approximately 70% of the data required for verification, significantly reducing overhead and costs.

Conclusion: Acting now saves money and reduces risk

CBAM is not an administrative burden that can be ignored. It is a tangible financial obligation with growing costs – and with a clear lever: those who invest early in verified actual emissions will save significant certificate costs in each subsequent year until 2034.

Ventum supports importers from the first registration step through supplier integration to automated annual reporting. One partner, one structured approach – from start to finish.

Arrange a non-binding initial consultation now

TISAX und ISO-Zertifizierung nur für den Standort in München

Ihre Nachricht




    *Pflichtfeld

    Bitte beweise, dass du kein Spambot bist und wähle das Symbol Herz.

    Take a look at our news

    Scroll to Top