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·8 min read·SSLT Global Editorial

CBAM 2026: an eight-point readiness checklist for importers

The definitive period is live. Here is what EU importers of steel, aluminium, cement, fertilisers, hydrogen and electricity need in place before the next quarterly filing.

The Carbon Border Adjustment Mechanism moved past its transitional phase in January 2026. Quarterly declarations still apply, but the surrender of CBAM certificates has begun.

The eight things you need

  1. An authorised CBAM declarant registered in the CBAM registry.
  2. Verified embedded emissions data from every non-EU supplier, per installation.
  3. A methodology fallback for suppliers who cannot provide primary data yet.
  4. Purchase records of CBAM certificates matched to import volumes.
  5. Evidence of carbon prices already paid in the country of origin (to net off).
  6. Internal reconciliation between customs declarations and CBAM filings.
  7. A verifier on retainer for the annual verification cycle.
  8. A commercial clause pushing supplier data obligations into your contracts.

Use our CBAM regulation sheet as a working document with your customs broker.

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