

International trade is becoming greener—but also more bureaucratic. With the Carbon Border Adjustment Mechanism (CBAM), the EU has created an instrument designed to ensure that European climate standards are not undermined by low-cost imports from countries with less stringent regulations.
For you as a company, this means: anyone importing certain goods into the EU will in future have to pay for their CO₂ footprint.
In this article, you will learn—without bureaucratic jargon—what CBAM means for your procurement and how to ensure legal compliance.
In short: CBAM is a “CO₂ tariff.” Previously, primarily EU producers had to pay for their emissions. To avoid competitive disadvantages, importers of emission-intensive goods must now also purchase certificates.
Currently affected product groups (focus on non-electrical goods):
Iron and steel
Aluminum
Cement
Fertilizers
Hydrogen
Electricity
Note: Even if your core product is not on the list, intermediate products or specific components (e.g., steel screws or aluminum profiles) may already fall under reporting obligations.
Since October 1, 2023, we have been in the transitional phase. This means: you do not yet have to purchase CO₂ certificates, but you are required to submit reports. Failure to submit these reports (quarterly CBAM reports) can result in significant fines.
Your checklist: 5 steps for secure importing
To ensure your sourcing process does not stall, you should complete the following steps:
Goods check (tariff codes): Check using CN codes (Combined Nomenclature) whether your products fall under the CBAM regulation.
Registration: Register in the EU’s “CBAM Transitional Registry.” Without access, no reports can be submitted.
Data request from the manufacturer: This is the most difficult part. You need the exact “embedded emissions” (CO₂ emissions per ton of product) from the producer in the third country.
Submit quarterly report: The report must be submitted to the competent authority (in Germany, the DEHSt) by the end of the month following each quarter.
Documentation: Archive all manufacturer evidence and calculation bases for at least 7 years.
The biggest challenge is communication with factories. Many manufacturers in Asia or Eastern Europe are overwhelmed by the complex EU forms or provide inaccurate data. If the data is incorrect, the importer in the EU is liable.
The risk:
Penalties due to incomplete reporting.
Back payments if CO₂ values were set too low.
Delivery delays due to bureaucratic hurdles at customs.
Global sourcing today means more than just finding the best price. It means importing in a verified and compliant way.
As your sourcing partner, Kaiserberg actively supports you in overcoming CBAM challenges:
Verified manufacturers: We work with factories that are willing and able to provide the required emissions data transparently.
On-site quality control: We not only inspect the product but also ensure that the documentation for EU import is solid and compliant.
End-to-end handling: With our deep logistics expertise (Häberle Logistik), we know exactly which documents customs authorities require before the goods reach the port.
Conclusion: Do not leave your import success to chance or incomplete data. With Kaiserberg, you secure better purchasing prices with maximum legal certainty.
Are you planning to import steel or aluminum products? Let us assess how we can make your supply chain CBAM-compliant and efficient.