一文读懂欧盟碳关税（CBAM），实施时间表， 和碳足迹和绿证的异同点，计算方法，最新欧盟的政策

什么是 CBAM？

 

CBAM，即碳边境调节机制（Carbon Border Adjustment Mechanism） ，通俗来讲就是欧盟对进口的高碳产品额外征收的一种费用，目的是让进口产品的碳排放成本与欧盟本土产品相当，避免因不同国家碳排放政策差异导致的 “碳泄漏” 问题。简单说，就是防止企业为了规避高碳排放成本，跑到环境政策宽松的国家生产，然后再把产品出口到欧盟。这一机制本质上是碳税的边境税收调节，被俗称为 “碳关税”。欧盟碳边境调节机制于 2023 年 4 月 18 日由欧洲议会以 487 票赞成，81 票反对，75 票弃权通过 ，并于 2023 年 5 月 17 日正式生效 ，其法案文本刊登于欧盟公报 。

 

实施时间表

 

欧盟 CBAM 在 2023 年 5 月正式生效。从 2023 年 10 月 1 日至 2025 年 12 月 31 日为过渡期 ，此期间进口商只需按季度报告相关产品在国内外生产过程中排放的温室气体情况，无需实际支付费用。根据欧洲议会和理事会 2023 年 5 月 10 日颁布的建立碳边界调整机制（CBAM）的第（EU）2023/956 号条例 ，该条例规定了 2023 年 10 月 1 日至 2025 年 12 月 31 日过渡期内碳边界调整机制的报告义务。自 2026 年 1 月 1 日起，进入正式实施阶段，进口商要开始购买排放证书，其价格依据欧盟境内生产同类商品所需支付的碳价制定。到 2034 年间将逐步全面实施 ，覆盖范围和执行力度会不断扩大与加强。

 

哪些企业和产品受影响？

 

首批受 CBAM 影响的主要是碳密集型且易发生碳泄漏的行业产品，包括水泥、钢铁、铝、化肥、电力、氢气 等。长远来看，未来可能会逐步扩大到更多高碳排放的行业和产品，只要是在生产过程中排放温室气体的进口商品，都有可能被纳入 CBAM 的管控范围。对企业而言，无论规模大小，只要涉及这些产品向欧盟的出口，都需密切关注 CBAM 动态并积极应对。欧盟碳边境调节机制规定 “碳关税” 征收的行业覆盖范围包括钢铁、水泥、铝、化肥、电力及氢 。

 

运行机制和计算方法（基于欧盟公示，进口商视角）

 

根据欧盟公示，进口商在 CBAM 机制下扮演关键角色。在运行机制上，进口商需在货物进入欧盟关税区前，通过欧盟设立的电子平台进行注册，获取唯一的 CBAM 识别号。在进口产品申报环节，需同步提交 CBAM 相关申报文件，文件涵盖产品详细信息、原产国以及对应产品的碳排放数据。欧盟委员会发布的《欧盟修订 CBAM 进口商指南》中对进口商的报告流程等做了相关规定 。

 

计算方面，欧盟公示明确进口产品碳排放量核算规则。进口商要核算产品的直接排放，即生产过程中燃烧化石燃料等产生的排放；以及间接排放，像生产所用电力、蒸汽等带来的排放。欧盟为不同产品类别制定特定排放因子，进口商以此结合产品产量，算出产品碳排放量。在成本计算上，进口商需依据欧盟排放交易体系（EU ETS）每周平均碳价，乘以核算出的产品碳排放量，得出需缴纳的碳关税金额。值得注意的是，若原产国已对产品征收碳价，进口商可依规定流程申请抵扣，但需提供原产国碳价征收的有效证明，且该碳价需符合欧盟认可标准，如未存在退税或补贴等情况。

 

关键误区解析

 

误区一：认为只有大型企业才受影响。实际上，不管企业规模大小，只要出口相关产品到欧盟都需遵循 CBAM 规则。

 

误区二：觉得过渡期不用在意。过渡期虽无需缴费，但企业要做好数据监测、核算与报告工作，为后续正式实施积累经验与数据基础，若忽视可能在正式实施时措手不及。欧盟委员会发布的实施细则规定了过渡期企业的报告义务 。

 

误区三：以为只有生产环节排放要考虑。CBAM 涵盖生产产品全过程的直接和间接排放，从原材料采购到产品成型各个阶段的碳排放都在核算范围内。

 

CBAM 和碳足迹的异同点

 

相同点：两者都关注产品生产过程中的碳排放情况，目的都是推动企业减少碳排放，助力全球气候目标达成。

 

不同点：碳足迹是对产品全生命周期（从原材料获取、生产、运输、使用到废弃处理）碳排放的量化评估 ，更侧重于企业对自身产品碳排放的内部管理与披露，帮助企业了解产品在整个生命周期的环境影响；而 CBAM 主要针对进口到欧盟的产品，从边境调节角度出发，通过经济手段促使非欧盟国家产品达到与欧盟本土产品相当的碳排放成本，更具政策强制性与贸易调控性。

 

CBAM 和绿证的异同点

 

相同点：都与绿色能源、低碳发展相关，在一定程度上都有助于推动能源转型和减少碳排放。

 

不同点：绿证，即绿色电力证书，是对可再生能源发电的一种认证，证明该电力来自可再生能源，购买绿证可帮助企业宣称使用了绿色电力，满足其绿色能源消费的需求，主要应用于能源消费端；CBAM 是针对进口产品碳排放的边境调节机制，聚焦于产品生产过程中的碳排放，通过对进口产品征收费用来平衡国内外产品碳排放成本，作用于贸易环节，影响产品进出口。

 

欧盟最新的法规政策

 

欧盟在 2024 年进一步细化了 CBAM 的诸多关键规则。在排放数据申报方面，自 2024 年 7 月 1 日起，报告人对于进口至欧盟的 CBAM 商品，必须报告每个商品的实际排放量。若报告人无法从供应商处获取实际排放数据而选择使用默认值进行报告，则该 CBAM 报告将被视为不准确或不完整 。该规定出自欧盟官方发布的相关文件，明确了排放数据申报的新要求 。报告人必须尽一切可能努力从其供应商或生产商获取实际排放数据，并在 “补充” 栏上传相关支持文件，用以证明自身为从供应商和 / 或生产商处获取数据所做出的不懈努力及所采取的措施。

 

在覆盖范围拓展上，欧盟钢铁行动计划草案于 2025 年 3 月 17 日表明，计划在 2025 年第四季度提出碳边境税（CBAM）修正案，希望将范围扩大到钢铁、铝密集型下游产品 。而在 2024 年，欧盟理事会通过的碳边境调节机制修订案指出，自 2026 年起 CBAM 覆盖范围将扩展至钢铁、水泥、铝、化肥及电力五大行业，进口商需申报产品全生命周期碳排放，未达标者按每吨 CO₂ 120 欧元缴纳碳税 。这些信息来源于欧盟官方发布的钢铁行动计划草案及碳边境调节机制修订案等文件 。

 

此外，在数据共享与注册平台建设上，欧盟官方有诸多动作。当前，欧盟外的设施运营商可以使用官方提供的 CBAM 沟通模板，填写 CBAM 报告所需信息，以标准化的表格形式传递分享给相应欧盟报告人。联系“中达碳投”，官方还将在 CBAM 注册登记平台推出新门户，设施运营商的注册通道将于 2025 年 1 月 1 日开放。通过该线上平台，运营商能够轻松注册并提交其设施与排放数据，实现与相应欧盟报告人即时信息共享，且该平台允许运营商对业务敏感数据进行保密处理 。这些举措同样基于欧盟官方发布的相关通知及平台建设规划等文件 。

 

欧盟不断完善 CBAM 相关法规政策，旨在强化对进口产品碳排放核算的准确性与严格性，同时逐步扩大 CBAM 的管控范畴，进一步推动欧盟内部产业竞争力提升与碳减排目标的实现 。

 

What is CBAM?

 

CBAM, namely the Carbon Border Adjustment Mechanism, generally speaking, is an additional charge imposed by the EU on imported high-carbon products. Its purpose is to make the carbon emission costs of imported products equivalent to those of EU domestic products, avoiding the "carbon leakage" problem caused by differences in carbon emission policies among different countries. Simply put, it prevents enterprises from evading high carbon emission costs by moving production to countries with lenient environmental policies and then exporting products to the EU. Essentially, this mechanism is a border tax adjustment for carbon tax, commonly known as the "carbon tariff". The EU's Carbon Border Adjustment Mechanism was passed by the European Parliament on April 18, 2023, with 487 votes in favor, 81 votes against, and 75 abstentions, and officially came into effect on May 17, 2023. Its bill text was published in the Official Journal of the European Union.

 

Implementation Schedule

 

The EU's CBAM came into effect in May 2023. From October 1, 2023, to December 31, 2025, is the transition period. During this period, importers only need to report the greenhouse gas emissions from the production of relevant products at home and abroad on a quarterly basis and do not need to actually pay fees. According to the Regulation (EU) 2023/956 of the European Parliament and of the Council of May 10, 2023, establishing a carbon border adjustment mechanism (CBAM), this regulation stipulates the reporting obligations of the carbon border adjustment mechanism during the transition period from October 1, 2023, to December 31, 2025. Starting from January 1, 2026, the official implementation stage begins. Importers need to start purchasing emission certificates, and their prices are determined based on the carbon prices paid for producing similar goods within the EU. By 2034, it will be gradually and fully implemented, and the coverage and enforcement intensity will continue to expand and strengthen.

 

Which Enterprises and Products are Affected?

 

The first batch of products affected by CBAM are mainly those in carbon-intensive industries prone to carbon leakage, including cement, steel, aluminum, fertilizers, electricity, hydrogen, etc. In the long run, it may gradually expand to more high-carbon industries and products in the future. As long as imported goods emit greenhouse gases during the production process, they are likely to be included in the scope of CBAM control. For enterprises, regardless of size, as long as they are involved in the export of these products to the EU, they need to pay close attention to CBAM developments and actively respond. The EU's Carbon Border Adjustment Mechanism stipulates that the industry coverage of the "carbon tariff" includes steel, cement, aluminum, fertilizers, electricity, and hydrogen.

 

Operating Mechanism and Calculation Method (from the Perspective of Importers Based on EU Public Announcements)

 

According to EU public announcements, importers play a key role in the CBAM mechanism. In terms of the operating mechanism, importers need to register through the electronic platform established by the EU before the goods enter the EU customs territory to obtain a unique CBAM identification number. During the import product declaration process, relevant CBAM declaration documents need to be submitted simultaneously. These documents cover detailed product information, the country of origin, and the carbon emission data of the corresponding products. The "EU Revised CBAM Importer Guide" issued by the European Commission has made relevant regulations on the reporting process of importers.

 

In terms of calculation, EU public announcements clarify the accounting rules for carbon emissions of imported products. Importers need to account for the direct emissions of products, that is, the emissions generated from burning fossil fuels during the production process, and the indirect emissions, such as those brought by electricity and steam used in production. The EU has set specific emission factors for different product categories. Importers can calculate the carbon emissions of products by combining these factors with product output. In terms of cost calculation, importers need to multiply the average weekly carbon price of the EU Emissions Trading System (EU ETS) by the calculated carbon emissions of the products to obtain the amount of carbon tariff to be paid. It is worth noting that if the country of origin has already imposed a carbon price on the product, the importer can apply for an offset according to the specified process, but needs to provide valid proof of the carbon price imposed by the country of origin, and this carbon price needs to meet the EU's recognized standards, such as no tax rebates or subsidies.

 

Key Misunderstanding Analysis

 

Misunderstanding 1: Thinking that only large enterprises are affected. In fact, regardless of the size of the enterprise, as long as it exports relevant products to the EU, it needs to follow the CBAM rules.

 

Misunderstanding 2: Thinking that the transition period can be ignored. Although no fees need to be paid during the transition period, enterprises need to do a good job in data monitoring, accounting, and reporting to accumulate experience and data for the subsequent official implementation. If ignored, they may be caught off guard during the official implementation. The implementing rules issued by the European Commission stipulate the reporting obligations of enterprises during the transition period.

 

Misunderstanding 3: Thinking that only emissions during the production process need to be considered. CBAM covers both direct and indirect emissions throughout the entire production process of the product, from raw material procurement to product formation.

 

Similarities and Differences between CBAM and Carbon Footprint

 

Similarities: Both focus on carbon emissions during the product production process, and both aim to promote enterprises to reduce carbon emissions and contribute to global climate goals.

 

Differences: Carbon footprint is a quantitative assessment of carbon emissions throughout the entire life cycle of a product (from raw material acquisition, production, transportation, use to disposal), and it focuses more on the internal management and disclosure of carbon emissions of their own products by enterprises, helping enterprises understand the environmental impact of products throughout their entire life cycle. While CBAM mainly targets products imported into the EU. From the perspective of border adjustment, it uses economic means to prompt non-EU countries' products to reach the same carbon emission costs as EU domestic products, and it is more policy-mandatory and trade-regulatory.

 

Similarities and Differences between CBAM and Green Certificates

 

Similarities: Both are related to green energy and low-carbon development, and to a certain extent, both help promote energy transformation and reduce carbon emissions.

 

Differences: Green certificates, namely green electricity certificates, are a certification for renewable energy power generation, proving that the electricity comes from renewable energy. Purchasing green certificates can help enterprises claim to have used green electricity and meet their green energy consumption needs, mainly applied in the energy consumption side. CBAM is a border adjustment mechanism for carbon emissions of imported products, focusing on carbon emissions during the production process of products. By imposing fees on imported products, it balances the carbon emission costs of domestic and foreign products and acts in the trade link, affecting product imports and exports.

 

The EU's Latest Regulatory Policies

 

In 2024, the EU further refined many key rules of CBAM. In terms of emission data reporting, starting from July 1, 2024, reporters must report the actual emissions of each CBAM product imported into the EU. If the reporter cannot obtain the actual emission data from the supplier and chooses to use default values for reporting, then the CBAM report will be considered inaccurate or incomplete. This regulation comes from relevant documents officially issued by the EU, clarifying the new requirements for emission data reporting. Reporters must make every possible effort to obtain actual emission data from their suppliers or producers and upload relevant supporting documents in the "Supplement" column to prove the unremitting efforts and measures taken to obtain data from suppliers and/or producers.

 

In terms of expanding the coverage, the EU Steel Action Plan draft stated on March 17, 2025, that it plans to propose an amendment to the carbon border tax (CBAM) in the fourth quarter of 2025, hoping to expand the scope to downstream products of steel and aluminum-intensive industries. In 2024, the Carbon Border Adjustment Mechanism amendment passed by the EU Council pointed out that starting from 2026, the CBAM coverage will be expanded to five major industries: steel, cement, aluminum, fertilizers, and electricity. Importers need to report the full life cycle carbon emissions of products, and those who do not meet the standards will pay a carbon tax of 120 euros per ton of CO₂. This information comes from documents such as the EU Steel Action Plan draft and the Carbon Border Adjustment Mechanism amendment officially issued by the EU.

 

In addition, in terms of data sharing and registration platform construction, the EU has taken many actions. Currently, facility operators outside the EU can use the official CBAM communication template to fill in the information required for the CBAM report and transmit it to the corresponding EU reporters in a standardized form. The official will also launch a new portal on the CBAM registration platform, and the registration channel for facility operators will open on January 1, 2025. Through this online platform, operators can easily register and submit their facility and emission data, achieving instant information sharing with the corresponding EU reporters, and the platform allows operators to keep business-sensitive data confidential. These measures are also based on relevant notifications and platform construction plans officially issued by the EU.

 

The EU continuously improves relevant regulatory policies of CBAM, aiming to strengthen the accuracy and strictness of carbon emission accounting for imported products, and gradually expand the control scope of CBAM, feel free to contact "cominggreen" about carbon services. further promoting the improvement of the EU's internal industrial competitiveness and the realization of carbon emission reduction goals.