EU Carbon Border Adjustment Mechanism (CBAM)
The EU Carbon Border Adjustment Mechanism (Regulation 2023/956), in its transitional phase from October 1, 2023 and fully operational from January 1, 2026, addresses carbon leakage by requiring importers of certain goods into the EU to purchase CBAM certificates corresponding to the carbon price that would have been paid if the goods were produced under EU carbon pricing rules. Covers cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. Importers must report embedded emissions and surrender CBAM certificates.
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Framework Domains (6)
Authorised CBAM Declarants
| Code | Title |
|---|---|
| Art. 17 | Governance Structure |
| Art. 4 | Participating Institutions |
| Art. 5 | Legal Recognition of Data Messages |
| Art. 6 | Writing |
CBAM Certificates
| Code | Title |
|---|---|
| Art. 20 | Executive Accountability |
| Art. 21 | Administrative Sanctions |
| Art. 22 | Suspension and Revocation |
| Art. 23 | Transitional Provisions |
CBAM Registry and Administration
| Code | Title |
|---|---|
| Art. 14 | Direct Data Flows |
| Art. 15 | Cybersecurity Requirements |
| Art. 25 | Criminal Penalties |
Embedded Emissions and Verification
| Code | Title |
|---|---|
| Art. 18 | Central Bank Supervision |
| Art. 19 | Consent Management Controls |
| Art. 7 | Minimum Standards |
| Art. 8 | Data Categories |
Subject Matter, Scope and Definitions
| Code | Title |
|---|---|
| Art. 1 | Open Finance Implementation |
| Art. 2 | Consent Definition |
| Art. 2a | De minimis exemption |
| Art. 3 | Objectives of Open Finance |
Transitional and Final Provisions
| Code | Title |
|---|---|
| Art. 30 | Privacy Policy |
| Art. 35 | Right of Access |
Maps to 590 other frameworks
Frequently Asked Questions
What is EU Carbon Border Adjustment Mechanism (CBAM)?
EU Carbon Border Adjustment Mechanism (CBAM) is a compliance framework from European Union with 6 domains and 21 controls. The EU Carbon Border Adjustment Mechanism (Regulation 2023/956), in its transitional phase from October 1, 2023 and fully operational from January 1, 2026, addresses carbon leakage by requiring importers of certain goods into the EU to purchase CBAM certificates corresponding to the carbon price that would have been paid if the goods were produced under EU carbon pricing rules. Covers cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. Importers must report embedded emissions and surrender CBAM certificates. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does EU Carbon Border Adjustment Mechanism (CBAM) have?
EU Carbon Border Adjustment Mechanism (CBAM) has 21 controls organised across 6 domains. The largest domains are Authorised CBAM Declarants (4 controls), CBAM Certificates (4 controls), Embedded Emissions and Verification (4 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does EU Carbon Border Adjustment Mechanism (CBAM) map to?
EU Carbon Border Adjustment Mechanism (CBAM) maps to 590 other compliance frameworks. The top mapping partners are BS 65000:2014 — Guidance on Organizational Resilience (52% coverage), Australia Consumer Data Right — Banking (CDR) (52% coverage), EU Network Code on Cybersecurity for the Electricity Sector (48% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with EU Carbon Border Adjustment Mechanism (CBAM) compliance?
Start your EU Carbon Border Adjustment Mechanism (CBAM) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about EU Carbon Border Adjustment Mechanism (CBAM) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 21 controls and track your progress.
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