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Sustainability Centre

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  • Carbon Border Adjustment Mechanism

Carbon Border Adjustment Mechanism (CBAM)

What is the Carbon Border Aadjustment Mechanism (CBAM) 

The Carbon Border Adjustment Mechanism ('CBAM') is an EU instrument that aims to ensure that the prices of certain goods imported to the EU reflect more accurately their carbon content.

It works by adding a fair price to so-called 'CBAM goods' that are imported to the EU from outside the EU, These include, among other things, iron, steel, cement, fertilizers and aluminum. CBAM goods are specified in an EU Regulation (Regulation (EU) 2023/956). It is part of the EU "Fit for 55" Package.   


Resources for members


Chartered Accountants Ireland partnered with ICAS - The Institute of Chartered Accountants of Scotland to host a webinar on 12 March 2026. The webinar covered: 

✅ how the EU and UK CBAM regimes work (and differ)
✅ how imports will be affected and what this means for supply chains
✅ what your business needs to do to prepare

Environmental Protection Agency Ireland

The EPA is the National Competent Authority and Revenue (Customs Division) is the Customs Authority for CBAM in Ireland. The CBAM Transitional Period commenced on 1 October 2023. The Definitive period of CBAM commenced on 1 January 2026.
Read more

European Commission

The European Commission has an FAQ document mainly focusing on the transitional phase of the Carbon Border Adjustment Mechanism (CBAM), which entered into force on 1 October 2023. Several questions in the FAQ document also address the definitive period (starting in January 2026). 

Read more

Northern Ireland

While the EU CBAM is fully in place from 2026, a UK CBAM will follow in 2027. Northern Ireland businesses trading with both the EU and the UK may be affected by both CBAM systems.

Invest Northern Ireland has produced guidance explaining the EU and UK Carbon Border Adjustment Mechanism (CBAM) rules.

Read more

More Sustainability Resources

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