Why?
CBAM (Carbon Border Adjustment Mechanism) is an EU mechanism aimed at equalising the costs of CO₂ emissions between EU producers and importers of goods from outside the Union. For importers, this means not only new reporting obligations, but from 2026 also real financial costs, regulatory and operational risks, and the need to implement robust and sustainable compliance processes.
The objective of CBAM is to level the cost of CO₂ emissions between EU producers and entities importing goods from third countries. This entails the obligation to obtain and report data on embedded emissions in imported goods, the need to cooperate with non-EU manufacturers and verify the quality of their data, the purchase and surrender of CBAM certificates whose price is linked to the EU ETS market, as well as the risk of administrative penalties, financial sanctions and suspension of imports in the event of non-compliance.
For whom?
Our CBAM services are addressed to companies that:
- import CBAM-covered goods into the EU, in particular cement, iron and steel, aluminium, fertilisers, electricity or hydrogen,
- act as direct importers or use indirect customs representatives,
- carry out regular or occasional imports exceeding exemption thresholds,
- are preparing to obtain the status of an authorised CBAM declarant,
- want to assess the impact of CBAM on costs, margins and supply chains,
- are involved in M&A transactions involving importing companies,
- are responsible for tax, customs, ESG, finance, compliance, procurement or risk management functions.
We support both organisations at an early stage of CBAM implementation and those already reporting who wish to streamline processes, mitigate risks and prepare for the definitive phase after 2026.
How?
Our CBAM support enables companies to move from reactive reporting to a controlled, predictable and secure model of managing CBAM obligations, integrated with customs, financial, procurement and ESG processes.
As part of our CBAM advisory services, we offer:
Support in collecting and reporting carbon footprint data for imported goods
- value chain mapping and supplier risk analysis (including ESG due diligence elements),
- verification of CN classification and origin of imported products, including support in obtaining Binding Tariff Information (BTI),
- design and implementation of CBAM data-collection processes (responsibility matrices, quality control, methodology documentation),
- calculation of product carbon footprints and preparation of data for CBAM reporting in line with CBAM methodology,
- support in preparing CBAM reports and corrections, as well as preparing organisations for audits and verification.
CBAM risk mapping and management
- analysis of importers’ exposure to financial, operational, logistical and reputational risks,
- identification of data and process gaps,
- estimation of potential costs (including certificate price scenarios),
- assessment of CBAM impact on contracts and margins,
- recommendation of action plans and implementation priorities.
Support in achieving “CBAM readiness”
- value chain mapping and supplier risk analysis (including ESG due diligence elements),
- verification of CN classification and origin of imported products, including support in obtaining Binding Tariff Information (BTI),
- design and implementation of CBAM data-collection processes (responsibility matrices, quality control, methodology documentation),
- calculation of product carbon footprints and preparation of reporting data in line with CBAM methodology,
- support in preparing CBAM reports and corrections, and preparing for audits and verification.
Advisory support for CBAM compliance implementation
- designing and implementing internal procedures and compliance controls (allocation of roles and responsibilities, schedules, evidence-gathering policies, audit preparedness and ongoing interpretative support),
- integration of CBAM requirements with customs, procurement, ESG and financial processes,
- ongoing monitoring of regulatory changes and updates to procedures and documentation.
Dispute handling and representation before administrative authorities and courts
We offer support:
- in CBAM-related proceedings,
- in appeals against decisions refusing or withdrawing authorised declarant status,
- in proceedings concerning penalties for breaches of reporting obligations.
CBAM due diligence in M&A transactions involving importers
For planned transactions, we:
- verify whether the importing company fulfils CBAM obligations (including during the transitional period),
- identify sanction and financial risks,
- assess potential adjustment costs, liabilities and exposures on the buyer’s side.
CBAM and environmental compliance training
We deliver training tailored to participants’ roles (tax, customs, procurement, ESG, finance, compliance teams). The programme covers reporting obligations, the target settlement model, data collection rules, audit preparation and organisational best practices.
We represent clients:
- before administrative authorities and courts,
- in cases concerning penalties, withdrawal of status or refusal of registration,
- in CBAM due diligence within M&A transactions.
Training
We provide practical CBAM training adapted to participant roles – from operational teams to senior management.
