Cơ chế Điều chỉnh Biên giới các-bon của Liên minh Châu Âu

The document outlines the transition of the EU CBAM from a reporting-only phase to a mandatory financial compliance phase starting January 1, 2026. It details the obligations for 'Authorised CBAM Declarants', the calculation of embedded emissions using either actual verified data or punitive default values, and the requirement to purchase CBAM certificates linked to EU ETS prices. The guide emphasizes the competitive advantage for low-carbon producers and provides a three-stage implementation checklist for exporters to minimize costs and ensure market access to the EU.

• Starting January 1, 2026, the EU CBAM enters its official operational phase, shifting from simple reporting to mandatory financial obligations for importers of iron, steel, aluminum, cement, fertilizers, electricity, and hydrogen.
• Only 'Authorised CBAM Declarants' are permitted to import CBAM-covered goods into the EU; failure to secure this status by March 31, 2026, may result in trade disruptions.
• Importers must purchase CBAM certificates to cover embedded emissions, with prices linked to the EU ETS. In 2026, prices are based on quarterly averages, shifting to weekly averages from 2027 to increase sensitivity to market volatility.
• The use of EU-prescribed default emission values is financially disadvantageous, as they are intentionally set high and include annual mark-ups: 10% in 2026, 20% in 2027, and 30% from 2028 onwards.
• For Vietnamese flat-rolled steel (CN 7210), the CBAM cost using 2026 default values is approximately 87 EUR/tonne, representing an ad-valorem tariff of about 12%. This cost is projected to rise to 400–500 EUR/tonne by 2034 due to the phase-out of free allocations and rising carbon prices.
• Carbon costs already paid in the country of origin can be deducted from CBAM obligations to avoid double taxation, though a binding methodology for these deductions was only in draft form as of May 2026.
• Actual embedded emissions data must be verified by an EU-recognized independent verifier. On-site visits are mandatory for the first year of verification and must occur at least every two years.
• The Free Allocation Adjustment (FAA) reduces the number of certificates required by reflecting the free allowances EU producers receive. The CBAM factor for this adjustment starts at 97.5% in 2026 and decreases to 0% by 2034.
• Steel and aluminum exporters face additional trade pressures beyond CBAM, including a proposed new steel safeguard mechanism (effective 2026) that reduces import quotas by 47% and introduces a 'melt and pour' rule of origin.

APA

Riddell, G., & Bonnet, A. (2026). Cơ chế Điều chỉnh Biên giới các-bon của Liên minh Châu Âu. International Institute for Sustainable Development. https://www.iisd.org/system/files/2026-07/navigating-eu-carbon-border-adjustment-mechanism-vn.pdf

Chicago

Riddell, George, and Antoine Bonnet. Cơ chế Điều chỉnh Biên giới các-bon của Liên minh Châu Âu. International Institute for Sustainable Development, 2026. https://www.iisd.org/system/files/2026-07/navigating-eu-carbon-border-adjustment-mechanism-vn.pdf.

Wikipedia

{{cite report |last1=Riddell |first1=George |last2=Bonnet |first2=Antoine |title=Cơ chế Điều chỉnh Biên giới các-bon của Liên minh Châu Âu |publisher=International Institute for Sustainable Development |date=February 2026 |url=https://www.iisd.org/system/files/2026-07/navigating-eu-carbon-border-adjustment-mechanism-vn.pdf |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{riddell2026chnh, author = {Riddell, George and Bonnet, Antoine}, title = {{Cơ chế Điều chỉnh Biên giới các-bon của Liên minh Châu Âu}}, institution = {International Institute for Sustainable Development}, year = {2026}, month = feb, url = {https://www.iisd.org/system/files/2026-07/navigating-eu-carbon-border-adjustment-mechanism-vn.pdf}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }