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Integrin EU CBAM

The EU Carbon Border Adjustment Mechanism, from customs declaration to certificates

Integrin calculates the CBAM cost of every import from its customs declaration, through to the certificates it needs.

CBAM puts a carbon price on imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity, in line with the price EU producers pay under the EU Emissions Trading System. Under Regulation (EU) 2023/956, its definitive period began on 1 January 2026. Each year an importer declares the embedded emissions of the goods it imported, then buys CBAM certificates and surrenders them for the emissions that are chargeable.

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Certificates bought against the certificates the year's imports will need. Click to enlarge.
CBAM dashboard: certificates purchased, the certificate shortfall and the coverage gauge at 60%
Certificates bought against the certificates the year's imports will need.

50 tonnes a year

An importer at or below 50 tonnes of CBAM goods in a calendar year is exempt. The threshold does not apply to electricity or hydrogen.

1 February 2027

CBAM certificates go on sale

30 September 2027

First annual declaration and surrender of certificates, for 2026 imports

How it works

From the customs declaration to the certificates

01

Customs declarations in

Declarations can be imported directly from PDFs or spreadsheets, or sent from other systems through an API. Integrin calculates the CBAM cost of each goods item on the declaration.

CBAM goods imported against the 50-tonne threshold, and the CBAM cost against the value of the goods. Click to enlarge.
The CBAM dashboard: imports against the 50-tonne threshold, and the CBAM cost against the value of the goods
CBAM goods imported against the 50-tonne threshold, and the CBAM cost against the value of the goods.
02

Actual or default emissions

Embedded emissions are either the installation's actual emissions, checked by an accredited verifier, or the Commission's default values. Goods from an installation with verified emissions are costed with them, and all other goods with the default values in force on the date of import.

03

Free allocation and the certificate price

Integrin makes the free allocation deduction and prices each declaration at the certificate price for its date. Each goods item keeps its full calculation audit.

The CBAM cost calculation for one goods item. Click to enlarge.
The calculation breakdown for one EU CBAM goods item, from tonnes to the CBAM cost
The CBAM cost calculation for one goods item.
04

Liabilities and certificates

Finalised declarations post their CBAM cost to the liabilities ledger, and certificates bought are recorded against it.

Total liability, less certificates purchased, gives the outstanding liability. Click to enlarge.
The liabilities ledger: total liability, less certificates purchased, gives the outstanding liability
Total liability, less certificates purchased, gives the outstanding liability.
05

Cost modelling

Free allocation falls each year until it ends in 2034, so the CBAM cost of the same goods rises. Cost modelling prices any CN code, weight and country of origin for each of the next five years.

The cost of the same goods, year by year. Click to enlarge.
CBAM cost projection chart, 2026 to 2030
The cost of the same goods, year by year.

See the CBAM cost of your own imports.

Send us a sample of your customs declarations or supplier invoices and we'll show you, in a meeting, the CBAM cost of those goods and the certificates they need.

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CBAM is part of the Integrin platform

Integrin also covers UK CBAM, Irish customs, ISO 9001, 14001 and 45001, PPWR, EUDR, cases and obligations, and process automation. It's built for companies running their own compliance, and for brokers and consultancies managing it for their clients. How the platform works →

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