The Carbon Border Adjustment Mechanism (CBAM) is the European Union’s new CO₂ correction system designed to ensure fair carbon pricing for imported carbon‑intensive goods such as steel, aluminium, cement, fertilizers and hydrogen. Its purpose is to prevent carbon leakage—the shift of production to countries with weaker climate policies. 
The transitional phase ran from 1 October 2023 to 31 December 2025, during which importers had to report embedded emissions without financial obligations. 
The definitive regime began on the 1st of January 2026, requiring importers to purchase and surrender CBAM certificates covering the embedded emissions of their imports.  

A mass-based thresholf of 50 tonnes per year applies to certain CBAM-covered goods, determining whether an importer must comply with authorization and reporting rules.

As an approved CBAM Declarant, De Rijke Group assists customers with:

• Accurate reporting of embedded emissions, including supplier data and documentation.
• Building internal CBAM-compliance processes, ensuring reliable procedures and audit-ready documentation.
• Preparing for obligations, such as certifcate management and assessing financial impact.
• Supply-chain guidance, helping companies understand what emissions data is required and how to obtain it.