Insights
CBAM Insights
Plain-English CBAM explainers and updates, written for the people who have to comply. New entries land here as the rules move. For the update digest on its own, see The CBAM Brief.

CBAM Default Values vs Actual Values: Which Should You Use?
Default or actual emissions values for CBAM? A plain-English guide to the mark-ups, verification rules, and costs - so you can choose the right approach for your imports.

CBAM and Iron & Steel: A Plain-English Guide for Importers
Steel is one of CBAM's six covered sectors. This plain-English guide explains scope, CN codes, downstream items, how embedded emissions are counted, default vs actual values, and what to do first.

The CBAM Registry: A Plain-English Guide for EU Importers
What the CBAM Registry is, how to access it via the EU Customs Trader Portal, how to become an authorised declarant, and what to do if you missed the March 2026 deadline.

How much will CBAM cost in 2026? The factor ramp, explained
CBAM's certificate price is €75.36/tonne - but you don't pay on all your emissions yet. The CBAM factor starts at just 2.5% in 2026 and climbs to 100% by 2034. Here's how to estimate the bill, with a worked example.

Does CBAM apply to you? The 50-tonne threshold, explained
Since the 2025 Omnibus, a single 50-tonne rule decides whether CBAM applies to you - with one big exception for electricity and hydrogen. Here's how to tell which side of the line you're on.

CBAM is live: what the definitive period means for importers in 2026
The CBAM definitive period has been live since 1 January 2026. Here's what actually changed from the transitional reporting phase - the authorised declarant, certificates, the €75.36 price - and the dates and duties that matter this year.