An exporter’s technical guide

A technical guide for exporters of goods covered by the European Union's Carbon Border Adjustment Mechanism (EU CBAM), specifically focusing on steel and aluminum, detailing cost calculations, emissions reporting, and the impact of domestic carbon pricing.

• The EU CBAM entered its definitive phase in January 2026, transitioning from a reporting-only period to one that imposes binding financial obligations on EU importers of electricity, hydrogen, fertilizers, cement, aluminum, and steel. While the first formal payment is not due until September 2027, liability accumulates from current shipments.
• The financial cost for EU importers is heavily influenced by the quality of the exporter's emissions data. Exporters unable to provide verified data are assigned high default values that are scheduled to increase annually through 2028. For steel and aluminum, verified data is often required from both the exporter and their input suppliers.
• Exporters can reduce their EU CBAM liability by demonstrating carbon prices already paid in the country of origin, such as those paid under a domestic emissions trading system, which prevents double carbon pricing.

APA

Bonnet,, G. R. (2026). An exporter’s technical guide. International Institute for Sustainable Development. https://www.iisd.org/publications/guide/navigating-eu-carbon-border-adjustment-mechanism

Chicago

Bonnet,, George Riddell,Antoine. An exporter’s technical guide. International Institute for Sustainable Development, 2026. https://www.iisd.org/publications/guide/navigating-eu-carbon-border-adjustment-mechanism.

Wikipedia

{{cite report |last1=Bonnet, |first1=George Riddell,Antoine |title=An exporter’s technical guide |publisher=International Institute for Sustainable Development |date=17 June 2026 |url=https://www.iisd.org/publications/guide/navigating-eu-carbon-border-adjustment-mechanism |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{bonnet2026exporters, author = {Bonnet,, George Riddell,Antoine}, title = {{An exporter’s technical guide}}, institution = {International Institute for Sustainable Development}, year = {2026}, month = jun, url = {https://www.iisd.org/publications/guide/navigating-eu-carbon-border-adjustment-mechanism}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }