CBAM – Carbon Border Adjustment Mechanism
22 May 2025 - The climate change is a global problem that needs global solutions. The CBAM is a European Union (hereafter ‘EU’) regulation that is used to correct the CO2 emissions released during the production of certain goods outside the EU. Local customs implements this regulation together with the Dutch Emission Authorities, the NEa.

CBAM-regulation
What does it entail?
The CBAM regulation will manage a fair price competition between EU companies and companies outside the EU. The products which are covered by CBAM are cement, iron, steel, aluminium, fertilizers and electricity.
When does it apply?
From 1st October 2023 the transitional phase has started, with the first reporting period of importers ending 31 January 2024. The transitional phase will be applicable till 2025. From 2026 all EU importers, covered by CBAM, will register with national authorities to buy CBAM certificates. The EU importers will declare the emissions embedded in their import declarations and surrender the corresponding number of certificates each year. Also, if importers can prove that a carbon price has already been paid during the production of the imported goods, the corresponding amount can be deducted.
The CBAM-declarant is responsible for the CBAM report during the transitional phase.
What does this mean for your company?
The importer is the CBAM-declarant when taking care of their own import formalities or by using the Direct representative. An Indirect representative can act as CBAM-declarant and taking care of the importer’s obligations.
We can imagine this sounds challenging and can probably give you some stress. The customs department of De Rijke is known with the current procedure and follows the changes from the EU Commission and the Nae on foot.
Do you have any questions about CBAM, or interested in how De Rijke Logistics can act as CBAM-declarant for you? Please contact our customs team through the below button.
would you like to get in contact with one of our advisors?
Our employees are happy to help!