The Carbon Border Adjustment Mechanism (CBAM) represents a major shift for international trade and import operations into the European Union. Designed as a mirror mechanism to the European carbon market (EU ETS), it aims to apply a carbon price to imported products in order to ensure fair competitive conditions.
For Nexline, this regulation is above all a matter of logistics and customs anticipation for the importers concerned.
CBAM at a glance: a new framework for imports
CBAM is part of the European legislative package “Fit for 55” and pursues a clear objective: to combat carbon leakage by integrating imports into the carbon pricing logic already applied to European producers.
Products covered by CBAM
The mechanism applies in particular to imports of:
- steel,
- aluminium,
- cement,
- nitrogen fertilisers,
- hydrogen,
- electricity.
Identifying the goods concerned is based on customs nomenclatures (CN codes), a key element in the management of international flows.
A timeline importers must master
A transitional period until the end of 2025
From October 2023 until 31 December 2025, importers must ensure quarterly emissions reporting, with no payment required at this stage. This phase allows companies to familiarise themselves with CBAM reporting obligations.
An operational phase starting on 1 January 2026
From January 2026, the mechanism enters its operational phase. Importers will then be required to:
- hold the status of an “authorised CBAM declarant”,
- purchase and surrender CBAM certificates,
- submit a verified annual declaration.
Without a valid status, goods may be blocked at customs.
Nexline’s perspective on CBAM
For Nexline, CBAM goes beyond a regulatory obligation. It directly affects the preparation of customs files, the planning of import flows and the security of international logistics operations.
Anticipating deadlines, accurately identifying the products concerned and structuring administrative procedures are essential to avoid any disruption in the supply chain.
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CBAM introduces a new carbon dimension into import-export operations with the European Union. Importers must now integrate these requirements into the day-to-day management of logistics and customs flows.
At Nexline, this evolution reinforces the importance of a rigorous understanding of international regulations in order to anticipate operational impacts and secure trade flows.
