As of January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) has entered its definitive regime. For EU importers of steel, aluminium, cement, fertilisers, electricity, and hydrogen, the obligations have shifted from quarterly reporting to real financial liability — certificate purchases, verified emission data, and annual declaration deadlines.

This article reflects my understanding after reading EU official documentation and SAP-related training materials. Different perspectives are welcome.

 

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