Practice
Supply & Manufacturing
CBAM is not a report. It is your cost of goods.
On January 1, 2026, CBAM moved from reporting to financial obligation. Every tonne of embedded carbon in your EU imports now carries a direct cost linked to the EU ETS at EUR 85/t. Suppliers who cannot document their emissions are priced at the worst 10% of EU producers. The ones who can are building a structural margin advantage. This is a COGS decision, not a compliance exercise.