02 Pro

CBAM — Carbon Border Adjustment Mechanism

A carbon levy on imports of emission-intensive goods: embedded emissions, reporting, CBAM certificates and deadlines.

Learn the CBAM: why the mechanism exists (carbon leakage and the ETS link), which goods and actors are covered, embedded emissions and reporting in the transitional period, the definitive regime with CBAM certificates from 2026, plus verification, sanctions and the omnibus simplification.

Content

What is the CBAM?

Purpose, carbon leakage and the ETS link, which goods/actors, and the timeline.

  • The CBAM in five minutes
    8 min
  • Which goods and who is covered
    8 min
  • Transitional period, definitive regime and omnibus
    8 min
  • Quiz: Hva er CBAM?
    5 min

Embedded emissions and reporting

Embedded emissions, quarterly reporting in the transitional period, and the authorised declarant.

  • Embedded emissions
    8 min
  • Reporting in the transitional period
    8 min
  • Authorised CBAM declarant and annual declaration
    8 min
  • Quiz: Innebygde utslipp og rapportering
    5 min

Certificates, compliance and pitfalls

CBAM certificates and pricing, verification/sanctions, and implementation.

  • CBAM certificates and pricing
    8 min
  • Verification, sanctions and data quality
    8 min
  • Implementation, supplier data and improvement
    8 min
  • Quiz: Sertifikater, etterlevelse og fallgruver
    5 min