EU Carbon Border Adjustment Mechanism, end-to-end.
CAS supports EU importers (authorised CBAM declarants) and non-EU producers across the full CBAM lifecycle — from product-level embedded emissions quantification under the EU methodology, through quarterly CBAM reports, verifier engagement, and CBAM certificate forecasting and procurement during the definitive period from 1 January 2026.
Indicative bands — final scope confirmed after a 20-minute discovery call.
Practice positioning.
CBAM (Regulation (EU) 2023/956) entered its transitional phase on 1 October 2023 and moves to the definitive regime on 1 January 2026, when authorised CBAM declarants must surrender CBAM certificates corresponding to the embedded emissions of imported goods in iron & steel, aluminium, cement, fertilisers, hydrogen and electricity. From the 2026 reporting year, default values are sharply restricted and actual emissions data, verified by an accredited CBAM verifier under Article 18, become mandatory. CAS treats CBAM as an operational and commercial issue, not just a reporting one. We map your tariff lines to CBAM goods, build product-level embedded emissions calculations against the EU CBAM methodology (direct and, where applicable, indirect), engage your non-EU suppliers to extract installation-level data, and forecast CBAM certificate exposure against the phased reduction of free EU ETS allowances through to 2034.
How CAS delivers.
Scope & declarant setup
Map HS / CN codes to CBAM goods, identify the authorised CBAM declarant entity, register on the CBAM Registry and configure user permissions and indirect representation.
Supplier engagement
Issue CAS supplier data packs to non-EU installations, train operators on the EU communication template, and validate installation boundaries, production routes and source streams.
Embedded emissions calculation
Quantify direct (and, for fertilisers / cement / electricity, indirect) embedded emissions per tonne of CBAM good using the EU methodology — calculation-based or measurement-based, with monitoring methodology document.
Reporting & verification
File quarterly CBAM reports in the transitional phase; from 2026, submit annual CBAM declarations with verified emissions by an accredited CBAM verifier and reconcile against CBAM certificates surrendered.
Certificate strategy & exposure
Forecast annual CBAM certificate demand against EU ETS weekly average price, model the free-allowance phase-out (2026→2034), and design procurement, hedging and pass-through strategies.
What's included.
What you receive.
Standards & frameworks.
Discuss this capability with CAS.
Senior practitioners brief governments, registries, project developers, and enterprise climate teams on implementation pathways.