標準簡介
歐盟 CBAM 是由 歐盟 發布的現行有效標準，常用於製造業、能源、化學與材料、建築、物流與運輸等產業，並適用於歐盟、歐洲經濟區等市場。
本頁整理了 歐盟 CBAM 的官方文件、目前狀態以及常見相關認證或評估機構，便於快速理解要求與落地路徑。
Embedded emissions reporting
Importers must capture product-level embedded emissions data for covered goods such as cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen.
Supplier data dependency
CBAM compliance depends on upstream production data, installation-level emissions factors, and documentation from non-EU suppliers.
Carbon cost exposure
From the definitive period, importers need CBAM certificate processes that mirror EU ETS carbon pricing exposure for covered imports.
list_alt Covered Compliance Workstreams
- Importer registration and authorised CBAM declarant status
- Quarterly transitional reporting and data quality checks
- Embedded direct and indirect emissions calculations
- Supplier evidence collection and contract clauses
- CBAM certificate purchase, surrender, and reconciliation
- Internal controls for customs and sustainability teams
Who Needs to Comply?
EU importers, customs declarants, non-EU manufacturers, and supply-chain teams dealing with covered CBAM goods. It is especially relevant for steel, aluminium, cement, fertiliser, hydrogen, electricity, and downstream purchasers relying on those inputs.
Key Requirements
Classify covered goods
Map CN codes and import flows to CBAM scope. Confirm which entities act as importer, indirect customs representative, and responsible declarant.
Collect emissions data
Request production-route, installation, direct emissions, indirect emissions, and carbon price information from suppliers. Track assumptions where actual data is unavailable.
Report and retain evidence
Submit required CBAM reports and retain calculation evidence, supplier declarations, and audit trails that support reported embedded emissions.
Prepare certificate operations
Create processes for CBAM certificate forecasting, purchase, surrender, reconciliation, and finance treatment before the definitive period is fully operational.
Penalties & Enforcement
During the transitional period, penalties may apply for missing, incomplete, or incorrect CBAM reports under member-state enforcement. In the definitive period, importers that fail to surrender enough CBAM certificates face financial penalties and may lose authorisation to import covered goods.