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. This has changed fundamentally since January 2026: The Carbon Border Adjustment Mechanism is now a tangible financial obligation. Importers of steel, aluminium, cement, fertilizers and other CBAM goods must register as authorized CBAM registrants, 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 for the actual costs – and how Ventum accompanies importers through the entire CBAM life cycle with the CORA platform.
CBAM 2026 - From the obligation to report to the obligation to purchase
Five critical fields of action for CBAM in 2026
CBAM is not a single compliance document that is completed once. It requires structured measures in five areas – from regulatory approval to ongoing reporting:
Secure authorized CBAM applicant status
Without registration, any import of CBAM goods into the EU is prohibited. Ventum accompanies the process from the application to successful communication with the authorities.
Understanding 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.
Receive verified emissions from suppliers
Actual emissions data can significantly reduce CBAM costs - if it is correctly calculated, 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 the 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-off project.
CBAM 2026 - Why the issue basis determines the costs
One of the most far-reaching aspects of the CBAM regime is the data basis on which certificate costs are calculated. Those who use EU standard values generally pay considerably more – our calculations show that the difference is already clearly noticeable in the first year and can increase to over 30 percent by 2034.
Example calculation: 25 tons of steel imported from India
26.029 €
Possible savings over the term until 2034 through verified actual emissions instead of default values
Costs with standard values
€ 102,399
Costs with verified emissions
€ 76,370
Savings 2026
18.1 %
Savings 2034
32.9 %
Our expert for CBAM
CORA: More than software
Ventum’s CORA platform is the digital foundation for all CBAM compliance – but only the foundation. CBAM requires more than just a software-supported workflow: it needs legal registration support, structured supplier integration in multiple languages, coordinated collaboration with accredited auditors and ongoing compliance support. Ventum has designed CORA to be 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 nasty surprises.
Guidance through the registration process, support with communication with the authorities and ensuring complete documentation.
Clear view of certificate exposure by CN code and country of origin – with comparison between default values and actual emissions.
Multilingual, structured integration of international suppliers – with clear guidance on production processes and system boundaries.
A completed CORA survey provides around 70% of the data required for verification – which significantly reduces overhead and costs.
Conclusion for CBAM in 2026: Acting now saves money and risk
CBAM is not an administrative burden that you can sit out. It is a tangible financial obligation with growing costs – and with clear leverage: those who invest early in verified actual emissions will save considerable certificate costs in every subsequent year until 2034.
Ventum accompanies importers from the first registration step through supplier integration to the automated annual report. One partner, one structured approach – from start to finish.
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Häufig gestellte Fragen zu CBAM 2026
CBAM (Carbon Border Adjustment Mechanism) ist eine europäische Regelung, die eine Abgabe auf importierte Waren erhebt, basierend auf deren carbon‑Emissionen. Wenn Ihr Unternehmen Eisen, Stahl, Aluminium, Zement, Düngemittel, Strom oder Wasserstoff in die EU einführt, fällt dies unter die CBAM‑Verordnung. Die europäischen Informationen und Vorgaben gelten ab dem Jahr 2026 verbindlich für alle betroffenen Unternehmen.
Die Kosten hängen von den in den Waren enthaltenen Emissionen sowie vom aktuellen Preis der EU‑ETS‑Zertifikate ab. Die Berechnung bezieht sich auf Produktart, Herkunftsland und die angegebenen Emissionen (in Tonnen). Zwischen 2026 und 2034 steigen die Anforderungen und Kosten stufenweise an.
Ab 2026 müssen Unternehmen als „Authorised CBAM Declarant“ zugelassen sein, um weiterhin CBAM‑relevante Waren in die EU einzuführen. Diese Zulassung erfolgt über die nationale Behörde und ist Voraussetzung, bevor der endgültige CBAM‑Zeitraum beginnt.
Die EU‑Standardwerte sind allgemein festgelegte Durchschnittswerte und liegen häufig höher als die realen Emissionen. Tatsächliche Emissionswerte stammen aus verifizierten Daten Ihrer Lieferanten. Mit echten Daten können Unternehmen die CBAM‑Kosten erheblich senken, da realistische Werte meist günstiger sind als die Standardannahmen.
Ja. Der verbindliche CBAM‑Zeitraum startet im Januar 2026. Die Registrierung als Authorised CBAM Declarant sollte möglichst früh erfolgen, da die Bearbeitung mehrere Monate dauern kann und nur so ein reibungsloser Import gewährleistet bleibt.
Ohne die vorgeschriebene CBAM‑Zulassung verlieren Sie möglicherweise das Recht, betroffene Waren in die EU zu importieren. Zusätzlich werden Ihnen automatisch höhere Standardwerte für Emissionen berechnet, was zu deutlich höheren Kosten führen kann.
CORA stellt eine umfassende Lösung bereit: Kostenberechnungen, Unterstützung bei der Zulassung, automatisierte Erfassung von Emissionsdaten bei Lieferanten, Datenprüfung sowie die Erstellung der vierteljährlichen CBAM‑Berichte.
Für kleine und mittlere Unternehmen gibt es feste Paketpreise. Die Kosten hängen davon ab, wie viele Produkte und Lieferanten eingebunden sind. Eine kostenlose Erstberatung ermöglicht ein maßgeschneidertes Angebot.