CBAM from 2026: Industrial companies must act now in response to new EU requirements
November 4, 2025, by Transco Team
The EU is tightening import rules for CO₂-intensive products. From January 2026, the Carbon Border Adjustment Mechanism (CBAM) will apply in full. Industrial companies should now review their processes, data, and approvals.
EU Regulation 2023/956, known as the Carbon Border Adjustment Mechanism (CBAM), will come into full effect on January 1, 2026. This will make the European carbon border adjustment a reality. It is a key EU instrument for creating fair competition and greater climate protection in international trade.
This particularly affects emission-intensive goods such as steel, aluminum, cement, fertilizers, and certain products made from them. The aim of the CBAM is to ensure that imports from third countries incur CO₂ costs comparable to those incurred by EU manufacturers.
From 2026, these goods may only be released for free circulation if the importer is registered as an authorized CBAM declarant. In Germany, the German Emissions Trading Authority (DEHSt) at the Federal Environment Agency is the competent authority.
With the so-called EU Omnibus Procedure, the EU has better coordinated and simplified various sustainability regulations, including CBAM, CSRD, and CSDDD.
A new quantity threshold of 50 tons per year will exempt around 90% of companies previously subject to reporting requirements from extensive reporting obligations in the future.
Despite these reductions, large industrial importers will still be required to obtain permits, document their emissions, and report them. Failure to register or incomplete emissions data could result in customs delays, delivery interruptions, or additional costs starting in 2026.
The CBAM represents an important step by the EU towards a climate-neutral economy. For industrial companies in Germany, this means: act now, review processes, and familiarize yourself with the new requirements before the CBAM regulation comes fully into effect in January 2026.
As an experienced transport and logistics partner, we support companies in managing import processes, customs clearance, and data management efficiently and in compliance with regulations, ensuring that supply chains remain secure, sustainable, and reliable in the future.