CBAM - vdma.eu
CBAM
Reporting obligations for companies
The Carbon Border Adjustment Mechanism (CBAM) is a central element of the EU's "Fit for 55" package. The aim of this package is to reduce CO2 emissions by 55 percent by 2030 compared to 1990 levels. The CBAM obliges companies that import emission-intensive goods into the EU to purchase so-called CBAM emission allowances in order to compensate for the difference between the CO2 price paid in the country of origin and the higher price in the EU.
The CBAM will apply in its final form from 2026 and is currently in the transition phase. Our topic page provides an overview of current developments.
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The VDMA Regulatory Cockpit provides clear, practical fact sheets on the most important regulations for mechanical and plant engineering, offering an at-a-glance overview. You can find out which industries are affected, what the schedule looks like, where action is needed and what sanctions can be expected. It is a valuable guide for any company looking to prepare for new requirements at an early stage.
Factsheet: "Carbon Border Adjustment Mechanism"
Factsheet: "EU Sustainability Omnibus on CSRD, CS3D, CBAM and EU Taxonomy"
The European Commission presented its work programme for 2026. It sets the course for a forward-looking EU climate and energy policy.
On 17 October 2025, the European Union published Regulation (EU) 2025/2083, introducing significant amendments to the Carbon Border Adjustment Mechanism (CBAM).
Ahead of the CBAM’s planned extension proposal at the end of 2025, VDMA has updated its position paper on CBAM calling for its abolition.
The CO2 border adjustment mechanism CBAM is being simplified and many small companies will be exempt. An important step - but only a temporary solution.
The VDMA regulatory cockpit provides you with a central, practical overview of current and upcoming regulations. It helps you identify relevant information at an early stage, evaluate it strategically, and derive concrete measures.
The CO2 border adjustment mechanism (CBAM) should be simplified. This is also urgently needed: Small and medium-sized companies in particular must be exempted.
The new Clean Industrial Deal seeks to answer the industry calls for competitiveness as the successor of the EU Green Deal?
The EU wants to noticeably relieve companies of the bureaucratic costs associated with CBAM. This is a welcome relief for many small and medium-sized companies.
2025 is the last year before CBAM’s full implementation, what are the latest developments EU companies need to consider?
The EU Commission has published the Combined Nomenclature (commodity codes) for the year 2025. There are only a few changes for mechanical engineering.
The German Emissions Trading Authority (DEHSt) provides information on the possibility for companies to provide evidence of their efforts to obtain data on CBAM goods and the use of its discretionary powers in the assessment of CBAM reports
On 1st October 2023 the transitional phase and first reporting period of the Carbon Border Adjustment Mechanism (CBAM) began.
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