CBAM – Carbon Border Adjustment Mechanism



For the export-oriented industry, AQRA CERTIFICATION d.o.o. conducts trainings and prepares quarterly reports for products subjected to the Carbon Border Adjustment Mechanism 2023/956 (CBAM).


In May 2023, the European Commission adopted the Carbon Border Adjustment Mechanism 2023/956 (CBAM).


The transitional period for the implementation of the CBAM regulation began on 1st October 2023, while full implementation is expected from 1st January 2026.


The beginning of the transition period for the introduction of the cross-border tax on carbon dioxide also represents the beginning of serious changes in the business of companies in the Western Balkans and in Turkey.

During the transition period:

  • companies from the EU, importers of goods covered by the CBAM regulation (so-called CBAM declarants) have the obligation to report quarterly to the European Commission on the imported amount of CBAM goods, the total incorporated direct and indirect GHG emissions and the eventual carbon price paid in the country of production,
  • companies outside the EU that produce and export these goods to the EU must measure and calculate direct and indirect emissions and inform their partners in the EU accordingly.

The first quarterly report, which includes data for the last quarter of 2023, shall be submitted no later than 31th January 2024.

CBAM generates the need for reliable emissions data along the entire supply chain, which presents a significant challenge for companies that are required to report on embedded carbon dioxide emissions.


As a reliable partner in business, AQRA CERTIFICATION d.o.o. helps its clients subjected to the new CBAM Regulation to be informed in a timely manner and to prepare for the obligations that await them.

The training is intended for companies from the industries to which CBAM applies:


  • Iron / steel,
  • Cement,
  • Aluminum,
  • Artificial fertilizers,
  • Electricity,

Exporters to the EU market of products from the list of CN codes, in Annex I of the CBAM Regulation, have the obligation to measure, calculate and report on the incorporated emissions of GHG (greenhouse gases) in these products.

The goal of the training conducted by AQRA CERTIFICATION d.o.o. is informing of client companies subjected to the CBAM Regulation, in a timely manner, about the most important aspects of sustainable business, the possibilities of decarbonization and green transformation, as well as to prepare them for the obligations during the application of regulations in the field of climate change and environmental protection environment.

AQRA CERTIFICATION d.o.o. helps clients to:

  • systematically perceive at all processes in the organization,
  • carry out an analysis of the most important interested parties,
  • perform an analysis of key partners in the supply chain,
  • establish reliable data on carbon dioxide emissions along the entire supply chain,

in order to adapt to new requirements, defined by national regulations and international obligations.


Producers to whom the CBAM regulation applies have the following obligations:

  1. Calculation of direct emissions in the production of goods,
  2. Calculation of emissions incorporated in the production of precursors,
  3. Calculation of indirect emissions resulting from the use of electricity in the production of goods,
  4. Sending a report on the calculation of emissions to the buyer or the importer of goods in the EU.


In this transitional period, CBAM reports will also contain data such as the amount of imported goods and money paid in the name of CO2 taxation, if such payment exists in the country from which the goods come.

For failure to comply with obligations, the fine is 10 to 50 euros for each ton of undeclared CO2 emissions.

AQRA CERTIFICATION d.o.o. offers its clients the services of creating reports for CBAM with the calculation of CO2 emissions.

By reporting on carbon dioxide emissions, clients will be able to see how the charging of a cross-border CO2 tax could effect on the price of their products on the EU market and thus their competitiveness. The obligation to pay the fee starts with application from 1st January 2026, and then a certain amount will have to be paid for each ton of emitted CO2 in the production of goods exported to the EU.

Turkish businessmen have estimated that the payment of CBAM will cost them 25 percent of the income obtained from exports to the EU.

The EU has announced that by 2030, CBAM will be extended to all product groups covered by the EU ETS (e.g. glass, ceramics, cellulose, paper, cardboard, acids, bulk organic chemicals).

AQRA CERTIFICATION d.o.o., as a reliable partner, helps companies to fulfill their obligations in the green and energy transition and at the same time preserve business and competitiveness.