EU Carbon Border Adjustment Mechanism (CBAM)
The EU Carbon Border Adjustment Mechanism (CBAM), established under Regulation (EU) 2023/956, is designed to prevent carbon leakage by requiring importers to purchase CBAM certificates corresponding to the carbon emissions embedded in certain goods imported into the European Union. The transitional phase began on October 1, 2023, during which importers report emissions without financial obligation. The definitive system will start on January 1, 2026, when financial adjustments based on the EU Emissions Trading System (EU ETS) carbon prices will apply.
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Framework Domains (21)
Adjustments
| Code | Title |
|---|---|
| CBAM.Art9 | Carbon Price Paid in Country of Origin |
Authorisation
| Code | Title |
|---|---|
| CBAM.Art4 | Importation Only by Authorised CBAM Declarants |
| CBAM.Art5 | Application for Authorisation |
Authorised CBAM Declarants
| Code | Title |
|---|---|
| Art. 17 | Quality Management System |
| Art. 4 | Participating Institutions |
| Art. 5 | Prohibited AI Practices |
| Art. 6 | Writing |
CBAM Certificates
| Code | Title |
|---|---|
| Art. 20 | Corrective Actions and Duty of Information |
| Art. 21 | Cooperation with Competent Authorities |
| Art. 22 | Authorised Representatives of Providers of High-Risk AI Systems |
| Art. 23 | Transitional Provisions |
CBAM Registry and Administration
| Code | Title |
|---|---|
| Art. 14 | Human Oversight |
| Art. 15 | Accuracy, Robustness and Cybersecurity |
| Art. 25 | Criminal Penalties |
Certificates
| Code | Title |
|---|---|
| CBAM.Art20 | Sale and Purchase of CBAM Certificates |
| CBAM.Art22 | Surrender of CBAM Certificates |
| CBAM.Art22.2 | Minimum 80% Certificate Holding Rule |
| CBAM.Art23 | Repurchase of Excess Certificates |
| CBAM.Art24 | Cancellation of Certificates |
Customs
| Code | Title |
|---|---|
| CBAM.CustomsInterface | Customs Interface and Status Check |
Data
| Code | Title |
|---|---|
| CBAM.DataGovernance | Supplier Data Governance |
Definitions
| Code | Title |
|---|---|
| CBAM.Art3 | Definitions |
Embedded Emissions and Verification
| Code | Title |
|---|---|
| Art. 18 | Documentation Keeping |
| Art. 19 | Automatically Generated Logs |
| Art. 7 | Minimum Standards |
| Art. 8 | Compliance with the Requirements |
Emissions
| Code | Title |
|---|---|
| CBAM.Art7 | Calculation of Embedded Emissions |
Enforcement
| Code | Title |
|---|---|
| CBAM.Art26 | Penalties |
| CBAM.Art27 | Anti-Circumvention |
Governance
| Code | Title |
|---|---|
| CBAM.ReviewClause | Scope Review and Sector Extension |
Implementation
| Code | Title |
|---|---|
| CBAM.DefinitivePeriod | Definitive Period from 1 January 2026 |
Operators
| Code | Title |
|---|---|
| CBAM.Art10 | Registration of Operators of Third-Country Installations |
Records
| Code | Title |
|---|---|
| CBAM.RecordKeeping | Records Retention 5 Years |
Reporting
| Code | Title |
|---|---|
| CBAM.Art6 | Annual CBAM Declaration |
| CBAM.TransitionalReporting | Transitional Period Quarterly Reports (Oct 2023 - Dec 2025) |
Scope
| Code | Title |
|---|---|
| CBAM.Art2 | Scope of Covered Goods |
| CBAM.OmnibusDeMinimis | Omnibus 50 Tonne De Minimis Exemption |
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 |
Verification
| Code | Title |
|---|---|
| CBAM.Art8 | Verification of Embedded Emissions |
Your Compliance Coverage
If you comply with EU Carbon Border Adjustment Mechanism (CBAM), you already cover:
EU AI Act
25%
11 controls mapped
Compare →BS 65000:2014 — Guidance on Organizational Resilience
25%
11 controls mapped
Compare →Australia Consumer Data Right — Banking (CDR)
25%
11 controls mapped
Compare →+ 613 more: EU Network Code on Cybersecurity for the Electricity Sector (23%), eIDAS 2.0 — EU Digital Identity Regulation (23%)
See all 616 mapped frameworks ↓Maps to 616 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 21 domains and 44 controls. The EU Carbon Border Adjustment Mechanism (CBAM), established under Regulation (EU) 2023/956, is designed to prevent carbon leakage by requiring importers to purchase CBAM certificates corresponding to the carbon emissions embedded in certain goods imported into the European Union. The transitional phase began on October 1, 2023, during which importers report emissions without financial obligation. The definitive system will start on January 1, 2026, when financial adjustments based on the EU Emissions Trading System (EU ETS) carbon prices will apply. 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 44 controls organised across 21 domains. The largest domains are Certificates (5 controls), Authorised CBAM Declarants (4 controls), CBAM Certificates (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 616 other compliance frameworks. The top mapping partners are EU AI Act (25% coverage), BS 65000:2014 — Guidance on Organizational Resilience (25% coverage), Australia Consumer Data Right — Banking (CDR) (25% 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 44 controls and track your progress.
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