About this tool
CBAM is the EU's Carbon Border Adjustment Mechanism, a charge on the carbon emitted making certain imported goods: cement, iron and steel, aluminium and fertilisers. The definitive regime has applied since 1 January 2026. Importers above 50 tonnes of CBAM goods a year, in total and per importer, need authorised declarant status. Certificates go on sale on 1 February 2027, and the first declaration, for 2026 imports, is due by 30 September 2027.
This tool checks whether a product is in scope and shows an indicative cost, using European Commission data. The UK's own CBAM starts on 1 January 2027 with a £50,000 threshold; this tool checks only that threshold.
It is an estimate, not a CBAM declaration. Verified emissions data and the adjustments that apply may change the figure.
How this was worked out
What the tool does with your answers, in order.
Enter a CN code or pick a sector, and the country where the goods were made.
The tool checks the code against the Commission's CBAM goods list and shows whether it is in scope.
Enter the importer's expected total CBAM tonnes for the calendar year to check the 50-tonne threshold.
Enter the quantity and year, and choose Commission default values or your verified actual emissions.
The tool applies the mark-up, the benchmark, the CBAM factor for the year and any carbon price already paid abroad.
It shows the working line by line, plus a 2026 to 2034 phase-in view at a constant certificate price.
Worked example: 100 tonnes in 2026, default values
- Quantity 100 t; embedded emissions (SEE) 2.0 tCO₂e per tonne; benchmark 1.5; 2026 CBAM factor 97.5 %
- Free-allocation adjustment1.5 × 97.5 % = 1.4625 tCO₂e per tonne
- Chargeable emissions2.0 − 1.4625 = 0.5375 per tonne, or 53.75 tCO₂e for 100 t
- Certificate price €75.36 per tCO₂e
- Indicative CBAM exposure53.75 × €75.36 = €4,050.60
- Same inputs for 2034 (factor 0 %)200 tCO₂e and €15,072.00
Illustrative figures that show the working, not statements about real rates or factors.
Your questions, answered.
Short answers about the CBAM Cost Estimator.
Which goods does CBAM cover?
CBAM covers cement, iron and steel, aluminium and fertilisers, with electricity and hydrogen also in the regulation. Scope is set by CN code in the Commission's CBAM goods list. This tool checks a code against that list. If it finds no CBAM measure, it says so and shows no estimate. This tool does not cover electricity or hydrogen yet.
What is the 50-tonne CBAM threshold?
It is a single cumulative threshold of 50 tonnes of CBAM goods per importer per calendar year, across cement, iron and steel, aluminium and fertilisers combined. It is not a per-shipment test. Once crossed, obligations cover everything imported that year. It does not apply to electricity and hydrogen. Confirm your position with the Commission guidance.
When do I pay for CBAM certificates?
Certificates go on sale on 1 February 2027. The first annual CBAM declaration, covering 2026 imports, is due by 30 September 2027. The certificate price is a quarterly average of EU ETS auction prices in 2026 and a weekly average from 2027. The tool shows the key dates for the year you choose.
What are default values and why is there a mark-up?
Default values are Commission figures for embedded emissions by product and origin, used when you have no verified data. They carry a mark-up of 10 % in 2026, 20 % in 2027 and 30 % from 2028. Verified actual emissions can be lower, and the tool shows the saving so you can see what data would be worth.
Why is the cost not just emissions times price?
Free allocation of EU allowances is being phased out, so CBAM covers only emissions above a benchmark adjusted by a CBAM factor, which is 97.5 % in 2026 and falls to 0 % in 2034. A plain emissions-times-price figure would overstate the cost. The tool always shows the adjustments, and any carbon price already paid abroad.
Does the UK have a CBAM?
Yes. The UK's CBAM starts on 1 January 2027 with a £50,000 registration threshold. In this tool it is a threshold check only: the value of CBAM goods over 12 months against £50,000, with the start date. No UK cost figure is shown until HMRC publishes sector rates. Check GOV.UK for the current position.
Where does the data come from?
From the European Commission's CBAM pages: the goods list, default values, benchmarks and the certificate price. The price is refreshed quarterly in 2026 and weekly from 2027, and default values are reloaded whenever the Commission amends them. The date checked appears beneath every result.
What does this tool not cover?
It does not produce a CBAM declaration, confirm authorised declarant status, verify emissions or decide your liability. It does not cover electricity or hydrogen yet, or give a UK cost figure. Origins linked to the EU ETS show a cost of zero with the reason. The Commission and national authorities decide what applies.
Data sources
- European Commission: Carbon Border Adjustment Mechanism European Union · Daily check; price quarterly in 2026, weekly from 2027
European Union · data checked 3 Oct 2026. UK government data is reused under the Open Government Licence v3.0.
Guidance only — not adviceWhat this tool is, and is not
This tool gives general guidance and indicative figures based on the information you enter and on official data available at the date shown. It is not legal, tax, customs or financial advice, it is not a ruling or a decision by any customs authority, and it does not recommend any course of action, guarantee, amount, route, supplier or service.
Customs authorities decide the classification, value, origin, charges and guarantee amounts that apply. You remain solely responsible for your declarations, guarantees, shipments and transactions, and for checking every figure against HMRC’s published guidance and the official sources before you rely on it or act on it.
Rates, rules and data can change without notice, and the results may be incomplete or inaccurate. To the fullest extent permitted by law, Customs Declarations UK accepts no liability for any loss, cost, penalty, delay or damage arising from the use of, or reliance on, this tool or its results.
