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Carbon Border Adjustment Mechanism (CBAM): Stay Ahead of Your Carbon Tax Obligations with Ease

DO YOU IMPORT CBAM-COVERED PRODUCTS INTO THE EUROPEAN UNION FROM THIRD COUNTRIES AND WANT TO REMAIN COMPLIANT WITH THE CARBON TAX? WE MANAGE ALL YOUR CBAM OBLIGATIONS FOR YOU.

Understanding the Carbon Border Adjustment Mechanism (CBAM)

The Carbon Border Adjustment Mechanism (CBAM), commonly known as the EU carbon tax, is a regulatory framework introduced by the European Union to tackle carbon leakage and ensure fair competition between European companies and non-EU producers. As part of the European Green Deal, CBAM complements the EU Emissions Trading System (EU ETS) by extending carbon pricing to imports. Its objective is to align the cost of carbon emissions for goods entering the EU with those produced within the European market. This carbon border tax mechanism applies to imports of high carbon footprint products, including steel, aluminium, cement, fertilisers, hydrogen and electricity. Its core principle is simple:
Importers must declare and pay for the embedded carbon emissions of their goods, based on a carbon price equivalent to EU standards.
By enforcing a carbon price on imports, CBAM helps to:
  • Prevent companies from relocating production to countries with less stringent environmental regulations.
  • Protect EU businesses from unfair competition driven by lower-cost, non-carbon-priced imports.
For companies importing into the EU, CBAM compliance and reporting obligations are becoming critical. In this context, ASD Group, certified CBAM authorised declarant, supports businesses in managing their CBAM declarations, securing compliance, and simplifying administrative processes.
ENTRUST YOUR CBAM/CARBON TAX FORMALITIES TO OUR EXPERTS AND FOCUS ON YOUR CORE BUSINESS!
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In which cases should you declare CBAM (carbon tax)?

You must submit a CBAM (carbon tax) declaration when your import meets all of the following requirements:

You import into the European Union

The declaration is mandatory when the goods:

  • Enter the EU customs territory
  • Are released for free circulation (they can circulate freely on the European market)

The products come from a country outside the EU

CBAM concerns exclusively imports from a third country. Intra-EU trade is not concerned.

You are the customs-declared importer

The obligation falls to: The importer established in the EU Or their indirect representative In other words, the company that releases the goods for free circulation must ensure CBAM compliance.

Depending on the period

Transitional phase (2023-2025)

  • Quarterly declaration of carbon emissions
  • No financial obligation for the time being
From 2026 onwards
  • Obtaining authorised CBAM declarant status
  • Annual declaration
  • Purchase and surrender of CBAM certificates
  • Verification of emissions by an accredited body

The goods belong to the covered sectors

At this stage, CBAM applies in particular to:

  • Iron and steel products
  • Aluminium
  • Cement
  • Fertilisers
  • Electricity
  • Hydrogen
If the customs code (CN) of your products appears in the MACF regulatory list, the declaration is required.

Carbon Border Adjustment Mechanism (CBAM): Simplify Your Carbon Tax Compliance

Key Challenges and Risks of CBAM for Importers

Looking to stay CBAM compliant without administrative hassle, yet facing the following challenges?

Complex regulatory requirements

The CBAM framework, also referred to as the carbon border tax, is subject to frequent changes, which can make it challenging to determine the goods in scope and the relevant exemptions. Managing the transition from the transitional phase to the definitive phase requires continuous oversight.

Carbon data collection and accuracy

Securing accurate emissions data from non-EU suppliers is often complicated. Without reliable data, you risk increased costs and inaccuracies in your declarations.

Lack of internal coordination

CBAM involves customs, purchasing, finance and CSR. Without a defined process, the risks of errors and delays escalate quickly.

Financial uncertainty

Starting in 2026, the mandatory acquisition of CBAM certificates exposes your company to fluctuations in the European carbon market and may impact your import costs.

Risk of penalties

In the event of non-compliance, you may face fines, mandatory corrective measures, and even the suspension of your imports.

Adapting supplier contracts

CBAM requires you to ensure the secure exchange of carbon data and adapt your contracts to include provisions on emissions.

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How do ASD Group’s experts simplify your CBAM formalities?

At ASD Group, we understand that the carbon border tax (CBAM) can quickly become complex and time-consuming. Our experts guide you at every step so you can stay fully compliant, confident and efficient.

Tailored diagnosis

We quickly determine if your products are covered and help you understand your exact obligations in line with your import flows.

Complete declaration management

We take care of preparing and submitting your declarations, both during the transitional phase and in the definitive phase as of 2026.

Ongoing follow-up and support

Once your declarations are submitted, we follow up on any requests from the authorities and provide continuous support to help you better understand and improve your reporting processes.

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Reasons to call on ASD Group

Expertise

Our CBAM specialists are here to support you with expert advice and tailored assistance.

Certification

As an authorised CBAM declarant, ASD Group supports you in securing and simplifying your import procedures by managing CO₂ emissions obligations and helping you avoid errors and non-compliance risks.

Support

Currently, ASD Group supports businesses importing less than 50 tonnes of CBAM-covered products (carbon tax), along with those involved in combined imports of hydrogen and electricity, covering close to 90% of total flows.

Know-how

With over 25 years of experience, we are a trusted partner for European tax and customs authorities, securing your EU activities and reinforcing your credibility with these administrations.

Responsiveness

All client requests are addressed within 48 working hours, providing seamless and efficient communication throughout the process.

Constant regulatory monitoring

Through continuous monitoring of regulatory developments, our experts keep you informed and ready to adapt to changes quickly.

Dedicated advisor

Every client is supported by a dedicated account manager, ensuring continuous guidance, personalised service and a trusted partnership.

Reliability

We ensure high-quality work and the security of your CBAM formalities, safeguarding your data and minimising associated risks.

Digitalisation

We develop our own proprietary software to manage flows, thresholds, electronic data and deadlines, all available within our 100% online multiservice platform MyASD.

This service is available in the following countries

In the European Union

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CBAM in France

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