The European Union, based on Regulation (EU) 2023/956 and the related implementing regulations, is introducing the CBAM – Carbon Border Adjustment Mechanism, a system designed to reduce CO₂ emissions and ensure fair competition between European producers and importers.
Starting January 1, 2026, this mechanism becomes mandatory for all importers of CBAM goods.
CBAM is an EU regulatory system aimed at:
- reducing CO₂ emissions related to the production and import of goods into the EU,
- preventing the relocation of production to countries with lower environmental standards (so-called “carbon leakage”),
- creating equal business conditions for EU producers and importers,
- encouraging a cleaner and more sustainable global industry.
The system currently applies to the sectors with the highest CO₂ emissions: steel, iron, aluminum, cement, fertilizers, hydrogen, and electricity.
Key changes from January 1, 2026
Every importer of CBAM goods must be registered in the EU CBAM Registry.
Without registration, import will not be possible. Registration status must be indicated in the customs declaration.
If an importer (a natural or legal person) imports less than 50 tonnes of CBAM goods per year, they are not subject to CBAM obligations.
Why is CBAM important for transport and logistics?
- import costs may change due to CO₂ fees,
- emissions monitoring becomes an essential part of transparent and sustainable operations.
Tempo d.o.o. – Authorized Representative in the CBAM Process
At Tempo, we closely follow all developments in international trade and transport to ensure the most reliable service for our clients. One of the key regulatory mechanisms affecting EU trade and logistics is the new CBAM.
As a registered Authorized CBAM Declarant, we are able to represent you in fulfilling CBAM obligations, including:
- registration in the CBAM system,
- calculation and reporting of embedded emissions,
- submission of annual CBAM reports,
- purchase of CBAM certificates,
- legal responsibility under EU regulations.
Tempo assists clients in understanding how CBAM affects their shipments, planning transportation to reduce additional costs, and implementing sustainable logistics and supply chain strategies.
Do you import CBAM goods and are not yet registered?
Contact us — ensure your imports remain uninterrupted and compliant with EU regulations.
+385 91 185 1847
Link – Customs Administration of Croatia:
https://carina.gov.hr/vijesti/obveza-registracije-ovlastenih-cbam-deklaranata/16710
