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Trade Regulation

CBAM

EU Carbon Border Adjustment Mechanism

The EU Carbon Border Adjustment Mechanism introduces embedded-carbon reporting obligations for affected exports to the European Union, making emissions data a matter of market access as well as disclosure.

Purpose

To prevent carbon leakage by placing a carbon price on imports of certain goods into the EU, aligned with the EU's domestic carbon pricing.

Scope & applicability

Goods in specified sectors exported to the EU, with reporting obligations phased in ahead of the full mechanism.

Who it affects

Exporters to the EU in affected sectors, including several relevant to Indian industry.

Key requirements & principles

Reporting of embedded emissions for in-scope goods, with documentation and calculation aligned to the CBAM implementing rules.

Practical implications

For affected exporters, emissions data becomes a matter of market access. Readiness means establishing the data and documentation path before obligations take full effect.

Related frameworks

Planetary Plus helps organisations meet this framework through implementation. Where independent assurance or certification is required, it is delivered by accredited third parties; we help you reach the point where that step is straightforward.