Methodology & sources
A brand that promises regulatory clarity has to be able to back up its own statements. Here is what we rely on, what we flag as dynamic and where our statements end.
Status of the information
All statements on CBAM on this website are as of June 2026. CBAM is a young, evolving body of rules. We update, but not in real time. In case of doubt, the applicable legal acts and the information from the competent authorities prevail, not the text on this page.
Primary sources we rely on
| Source | For what |
|---|---|
| European Commission, Directorate-General TAXUD | Legal framework, sectors, default values, CBAM procedures |
| Regulation (EU) 2023/956 | Basic regulation establishing CBAM |
| Regulation (EU) 2025/2083 (Omnibus) | 50-tonne de minimis threshold, simplifications, in force since October 2025 |
| The competent national authority | Declarant status and application procedure in your member state |
| National customs administration | Import handling, classification, CN codes |
| EU Emissions Trading System (EU ETS) / ICAP | Reference for the pricing of CBAM certificates |
What we flag as dynamic
Some values change, in part frequently. We give them as reference figures, not as a guarantee:
- Certificate price: for 2026 formed as a quarterly average of ETS auction prices, from 2027 as a weekly average. The reference value of around 75 euros per tonne of CO₂ equivalent quoted in early 2026 fluctuates with the market.
- Default values: country- and product-specific, deliberately conservative, with regulatory mark-ups rising over the years.
- Deadlines: the sale of certificates begins, as things stand, in February 2027; the first declaration and surrender is scheduled for 30 September 2027. Dates can shift through further legal acts.
- Scope: in December 2025 the Commission proposed extending CBAM from 2028 to numerous downstream steel and aluminium products. That is a proposal, not yet law in force.
How our tools calculate
The self-test weights seven fields into a readiness score from 0 to 100. The weights reflect our practical experience of which fields have the greatest cost impact: supplier and emission data weigh the most. The cost calculator multiplies volume, emission factor and an assumed certificate price into a rough ballpark. Both tools work with your own inputs and simplified assumptions. They provide orientation, not an official calculation.
Where our statements end
We provide operational preparation, data and organisational services. We provide no legal, tax or customs advice, no certification and no representation before the authorities. Where a legal, tax or customs assessment is needed, it belongs in the hands of the duly licensed professionals. This methodology page is part of our commitment to keep that boundary visible.
A solid basis of facts for your case?
General information is one thing. A verified picture for your imports is another. The decision file delivers that.