Training on Carbon Border Adjustment Mechanism (CBAM) – new EU border tax

From October 1, 2023, the carbon border tax (CBAM – Carbon Border Adjustment Mechanism) came into force in the European Union. Importing to the EU goods produced in high-emission industries (cement, iron, steel, aluminum, electricity and some chemical industry products such as fertilizers and hydrogen) is associated with additional obligations and formalities, and after the transitional period, additional costs. This also applies to derived products, such as products made of the mentioned metals, such as wire, screws, sheets, plates, profiles, pipes or containers.
If you import this type of goods, you should take part in this training to learn the CBAM rules and the obligations that must be fulfilled.

Training program

  • Introduction: aim, training schedule, expectations of participants
  • Basic information on what the Carbon Border Adjustment Mechanism (CBAM) is and how it works
  • Sources of information and updates about CBAM
  • Scope of application of the regulations
    • Product categories, exercise in determining which products fall under CBAM
    • Value threshold of goods not covered by CBAM
    • Entities covered by the regulations
    • Entities covered by the regulations
  • Penalties and accountability
  • Implementation schedule, length of the transition periodCBAM obligations during the transition period until 2026
    • CBAM obligations in the target period from 2026
    • The future of CBAM regulations – introduction of new product categories and obligations
  • Introduction to emissions
    • Gases taken into account in the CBAM mechanism
    • Carbon dioxide equivalent and GWP
    • Embedded emissions in goods and precursors
  • Rules for calculating embedded emissions
    • Possible calculation methodologies in the transitional and final phases
    • Production paths
    • System boundaries
    • Direct emissions from combustion and other processes
    • Indirect emissions from power usage: power from the energy grid and own power production including combined heat and power (CHP)
    • Emissions of input materials (precursors)
    • Default values provided by the European Commission
  • Examples of emission calculations for
    • steel and iron products
    • aluminium products
    • others indicated by the participants
  • Supplier data collection sheet – how to complete it
  • Taking into account carbon tax paid by installation in own country
  • Summary and question and answer session