CBAM — Carbon Border Adjustment Mechanism

CBAM — Carbon Border Adjustment Mechanism
First Declaration: September 2027 For 2026 Imports
EU 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.