CBAM — Carbon Border Adjustment Mechanism
CBAM — Carbon Border Adjustment Mechanism
First Declaration: September 2027 For 2026 ImportsEU Regulation 2023/956. Requires EU importers to declare the embedded carbon in imported goods (cement, iron, steel, aluminium, fertilisers, electricity, hydrogen). Coffee is not currently in scope but is expected in Phase 2 (2030+).
Framework Mapping (Phase 2 readiness)
| CBAM Requirement | Article | Framework Component |
|---|---|---|
| Embedded carbon calculation | Art. 7 | IoT sensor + satellite biomass data → emission intensity per tonne |
| Third-party verification | Art. 10 | Accredited Validator DCC (R-VAL-03 — CBAM requires validation, unlike EUDR DDS) |
| Production country emissions factor | Art. 7(2) | IDEAM national emissions inventory integration |
| CBAM certificate surrender | Art. 22 | Out of scope — EU importer action; framework provides the data package |
ℹ️ CBAM currently covers energy-intensive industries, not agricultural commodities. However, EU CBAM Phase 2 expansion to include coffee and cocoa is under discussion. Building CBAM-compatible data structures now creates optionality.
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