The European Union Carbon Border Adjustment Mechanism entered its definitive regime on 1 January 2026. Iron and steel are covered sectors, but a shipment is covered only when its legal product scope and CN customs classification fall within the rules. A description such as cast iron product is not enough.
Preparation checklist
1. Confirm the product name, material, function, drawing or standard, destination and CN or HS code.
2. Identify the manufacturing site and production route.
3. Agree which embedded emissions data, reporting period, method and supporting evidence the importer needs.
4. Keep version controlled material, quantity, production and shipment records.
5. Assign responsibility for validation, declarations, certificates and corrections.
The European Commission states that importers above the applicable cumulative annual threshold for covered goods must meet authorised CBAM declarant and certificate obligations. Current guidance refers to a 50 tonne annual threshold for goods subject to the mass based exemption, while exclusions and special rules may apply.
For EU bound KELI inquiries, customers should provide the destination, specification, quantity, customs code if known, Incoterm and required data template. KELI will review the available documents for the specific order. No claim on CBAM scope or emissions value is implied until classification and reporting requirements are confirmed.
Source: European Commission CBAM definitive regime page at https://taxation-customs.ec.europa.eu. This original KELI summary is general information, not legal, customs, tax or carbon accounting advice. No third party text or images are reproduced.
