- Veröffentlichung:
26.02.2026 - Lesezeit: 7 Minuten
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.

From reporting requirements to purchase requirements
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
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.
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.
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.
Prepare for verification
Pre-verification checks, structured documentation packages, and coordination with authorized verifiers significantly reduce audit risks and associated costs.
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

CORA: More than just software
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
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- Proven: 20 years of experience from successful projects guarantee reliability.
- Strong implementation: From conception to measurable results
- Value-oriented: Clear focus on sustainable benefits and genuine competitive advantages




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