EU CBAM
EU CBAM Calculator & Reporting
Enter a CN code, origin, and quantity to estimate your CBAM cost — embedded emissions, certificates required, and the euro bill — from the official EU default values and phase-in factor.
EU CBAM cost, calculated
The Carbon Border Adjustment Mechanism (Regulation (EU) 2023/956) puts a carbon price on imports of the most emissions-intensive goods — cement, iron & steel, aluminium, fertilisers, electricity, and hydrogen. In the definitive regime (from 2026), importers surrender CBAM certificates for the embedded emissions of covered goods, priced at the EU ETS auction average, phased in as free ETS allowances are withdrawn. Dutifi’s calculator reads the official EU default embedded-emissions values (Reg 2025/2621) and the yearly phase-in factor (Reg 2025/2620), applies the current certificate price, and returns the certificates required and the euro cost. Supply your supplier’s verified actual emissions to replace the default, and any carbon price already paid at origin to reduce the bill.
Why it matters
CBAM costs scale with both emissions and the carbon price, and the phase-in factor rises from 2.5% in 2026 to 100% by 2034 — so a shipment that costs little today can cost far more within a few years. Getting the numbers right up front lets you compare suppliers by carbon intensity, document origin carbon pricing, and budget the obligation before you buy. All figures here are indicative; verify against the official acts and file as a registered CBAM declarant.
CBAM phase-in schedule (2026–2034)
In the definitive regime, importers surrender CBAM certificates for a rising share of a good’s embedded emissions each year, as free EU ETS allowances for those sectors are withdrawn. The statutory phase-in factors are:
| Year | CBAM phase-in factor |
|---|---|
| 2026 | 2.5% |
| 2027 | 5% |
| 2028 | 10% |
| 2029 | 22.5% |
| 2030 | 38.5% |
| 2031 | 55% |
| 2032 | 70% |
| 2033 | 85% |
| 2034 | 100% |
The calculator applies the official yearly phase-in factor (Reg (EU) 2025/2620) to your good’s embedded emissions.
How the CBAM cost is calculated
For each year the estimate is: embedded emissions × the year’s phase-in factor × the certificate price, minus any carbon price already paid in the country of production. Embedded emissions are your quantity × the emissions per unit — either the EU default value for the CN code (which carries a built-in mark-up that rises from 2026 to 2028 onward) or your supplier’s verified actual figure when you provide it. The certificate price is the official EU figure (the weekly EU ETS auction average) unless you override it.
Which goods and sectors CBAM covers
CBAM covers cement, iron & steel (and some downstream products), aluminium, fertilisers, electricity, and hydrogen — defined by the CN codes in Annex I of Regulation (EU) 2023/956. Consignments under €150 in customs value are exempt, as are goods originating in the EU-EFTA countries (Norway, Iceland, Liechtenstein) and Switzerland. If your CN code isn’t covered, the calculator tells you and no CBAM obligation applies.