Carbon management for heavy industry

Carbon is now a cost item. See what is changing in your sector on one page.

CBAM entered its definitive period on 1 January 2026 and EU ETS 2 follows in 2028. For importers and producers of steel, aluminium, cement, fertilisers, electricity and hydrogen we explain obligations, costs and next steps in plain language.

1 Jan 2026CBAM definitive period
50 tannual threshold for CBAM imports
10 % → 30 %default value mark-up, 2026 → 2028
€82.32CBAM certificate price Q3 2026

Timeline: the next two years

The deadlines are linked. Missing one step puts pressure on the next.

  1. 1 Jan 2026
    CBAM definitive period

    Imports above 50 tonnes a year only as an authorised CBAM declarant.

  2. 31 Mar 2026
    Authorisation application

    Applicants by this date may keep importing until a decision is made.

  3. 1 Feb 2027
    Certificate sales start

    Certificates for 2026 imports at 2026 quarterly prices.

  4. 31 Mar 2027
    Quarterly holding

    From 2027, hold certificates for at least 50 % of the emissions of goods imported so far in the year.

  5. 30 Sep 2027
    First annual CBAM declaration

    Declaration and surrender of certificates for 2026.

  6. 2028
    30 % mark-up · EU ETS 2

    Default values with a 30 % mark-up; EU ETS 2 starts for fuels.

  7. 2030
    Free allocation halved

    The CBAM factor falls to 51.5 %.

  8. 2034
    Free allocation ends

    Certificates for all embedded emissions.

Less free allocation, larger paid share

Each year's share of embedded emissions covered by free allocation, and the share paid with certificates. Half by 2030, nothing left by 2034.

0 %50 %100 %2.520265202710202822.5202948.5203061203173.520328620331002034covered by free allocationpaid with certificates

A roadmap in three steps

1

Check your obligations

See in two minutes whether EU ETS or CBAM applies and which deadlines are ahead.

Start the check →
2

See your costs

Calculate carbon costs for 2026 – 2034 for your product and volume.

Calculate →
3

Reduce them with real data

With CO₂ Manager and our team, determine actual emissions per product and make them audit-ready.

Not just software, a team by your side

From training to verification, our team supports every step of your carbon processes.

TrainingConsultingCarbon accountingCBAM consultingProduction processesDEES support

Free webinars

Short, hands-on online sessions on CBAM, EU ETS and ISO 14064-1.

See the dates →

Frequently asked questions

Who pays for CBAM?

The authorised CBAM declarant in the EU, usually the importer. Costs flow into purchase prices; suppliers with verified low emissions gain an advantage.

Am I exempt below 50 tonnes?

Yes. Below 50 tonnes net mass per year, all CBAM goods combined, no CBAM obligations apply. Electricity and hydrogen do not count towards the threshold.

Why does actual data matter so much?

Without it, default values with up to a 30 % mark-up apply. For efficient suppliers the difference can reach several hundred euros per tonne.

What does CO₂ Manager provide?

Supplier data collection, CBAM cost planning, your own ISO 14064-1 inventory and an audit-ready trail. Our team supports training, consulting and verification.

30 minutes for your sector

We work through what CBAM and emissions trading mean for you, using your own numbers.

Sources: Regulation (EU) 2023/956; Implementing Regulations (EU) 2025/2620, 2025/2621 and 2026/1740; European Commission CBAM certificate price (Q3 2026); Directive 2003/87/EC (EU ETS). All figures are indicative. European Commission: CBAM · European Commission: EU ETS

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