CBAM aluminium: 2026 obligations, costs and data for importers
Information checked on 21 September 2026 against EU legislation and European Commission guidance (sources below). This page is for information and is not legal advice.
The Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on the emissions embedded in certain goods imported into the EU, including aluminium. This CBAM aluminium guide explains who is affected, what it costs and which data you need. Established by Regulation (EU) 2023/956, it prevents carbon leakage and aligns the carbon cost of imports with that of EU production under the EU Emissions Trading System (EU ETS), as free allowances for EU producers are phased out. It supports the EU target of a 55% net reduction in greenhouse gas emissions by 2030 compared with 1990.
Does CBAM apply to you?
- 1Product. Your goods must fall under a CN code listed in Annex I of the CBAM Regulation. For aluminium, the scope is shown in the table below. The CN code decides: "aluminium" alone does not.
- 2Origin. Goods originating in Iceland, Liechtenstein, Norway and Switzerland are excluded, because these countries take part in, or are linked to, the EU ETS.
- 3Volume. The threshold is 50 tonnes per importer per calendar year, counted across all CBAM goods. Once it is exceeded, CBAM applies to all CBAM imports of that year.
- 4Role. The obligation rests with the authorised CBAM declarant: the importer, or an indirect customs representative acting for it.
Aluminium goods in CBAM scope
| CN code | Product | CBAM |
|---|---|---|
| 7601 | Unwrought aluminium (ingots, billets, slabs, T-bars) | Covered |
| 7603 | Aluminium powders and flakes | Covered |
| 7604 | Bars, rods and profiles | Covered |
| 7605 | Aluminium wire, including wire rod | Covered |
| 7606 | Plates, sheets and strip, over 0.2 mm | Covered |
| 7607 | Foil, 0.2 mm or less | Covered |
| 7608, 7609 | Tubes, pipes and fittings | Covered |
| 7610 | Structures and parts of structures | Covered |
| 7611 to 7613 | Reservoirs, casks, drums, cans and containers for compressed gas | Covered |
| 7614 | Stranded wire and cables | Covered |
| 7616 | Other articles of aluminium | Covered |
| 7602 | Waste and scrap | Not covered |
| 7615 | Household and sanitary articles | Not covered |
How the CBAM aluminium cost is calculated
CBAM does not charge the full embedded emissions. Until 2034, part of the emissions is deducted to reflect the free allowances that EU producers still receive under the EU ETS.
Free allocation adjustment= CBAM factor × CSCF × CBAM benchmark
The CBAM factor is the share of free allocation that EU producers still receive. It falls every year:
The CBAM benchmark depends on the product and its production route. For unwrought aluminium it is 1.423 tCO₂e per tonne for primary aluminium and 0.091 tCO₂e per tonne for secondary aluminium. Other aluminium products have their own benchmarks in the same regulation. The cross-sectoral correction factor (CSCF) is set under the EU ETS; OSRICH estimates currently apply 1.0.
Illustration: unwrought primary aluminium from China, imported in Q2 2026, default values
| Default value | 3.000 tCO₂e/t |
| Plus 2026 mark-up of 10% | 3.300 tCO₂e/t |
| Minus free allocation adjustment (97.5% × 1.0 × 1.423) | −1.387 tCO₂e/t |
| Certificates to surrender | 1.913 per tonne |
| At the Q2 2026 price of €75.28 | about €144 per tonne |
Illustration only. Your obligation depends on the CN code, the production route, the emissions you can verify, any carbon price paid at origin and the certificate price for the quarter of import.
Default values or actual emissions
Embedded emissions can be declared in two ways.
- Actual emissions are monitored at the producing installation under the Commission's CBAM methodology (Implementing Regulation (EU) 2025/2547) and verified by an accredited CBAM verifier.
- Default values are set by the Commission per product and country of origin (Implementing Regulation (EU) 2025/2621, corrected by (EU) 2026/1740 with effect from 1 January 2026). For aluminium they carry a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028.
For aluminium, only direct emissions, including perfluorocarbons (PFCs), count in the definitive period. Emissions from the electricity used in production are not included. Where a producer's verified emissions are below the default value, actual data usually lowers the importer's cost, and the gap widens as the mark-up rises.
What to request from your supplier
- Name, location and identifier of the producing installation
- Production route (primary or secondary aluminium) and the precursors used, with their origin
- Specific direct embedded emissions per product, in tCO₂e per tonne
- The verification report from an accredited CBAM verifier
- Evidence of any carbon price effectively paid in the country of production
Verification of actual emissions
Actual emissions can only be used in a CBAM declaration if they have been verified. Verification is carried out at the level of the producing installation, by a verifier accredited by an EU national accreditation body, to a reasonable level of assurance. The verifier checks the installation's boundaries, monitoring methods, data and the allocation of emissions to each product and CN code. A certificate from another carbon programme does not replace a CBAM verification report.
How verification works
- 1Monitoring. The non-EU installation monitors and calculates its embedded emissions under the CBAM methodology (Implementing Regulation (EU) 2025/2547) throughout the calendar year.
- 2Contracting. The installation operator appoints a CBAM-accredited verifier. The verifier must be registered in the CBAM Registry.
- 3Review and site visit. The verifier reviews the documentation and visits the installation. For the first verification period, a physical site visit is mandatory.
- 4Verification report. The verifier issues the report in the CBAM Registry. The first reports can be issued from January 2027.
- 5Declaration. The authorised CBAM declarant retrieves the verified emissions from the CBAM Registry and uses them in its declaration, due by 30 September.
Why the timing is tight for 2026 imports
OSRICH recommends that importers relying on actual emissions confirm with each supplier, by the end of 2026, which accredited verifier has been appointed and when the site visit is scheduled, and plan for verified reports to be available by mid-August 2027. Where this cannot be confirmed, budget on default values.
Finding an accredited verifier
The European Commission will publish the list of accredited CBAM verifiers on its CBAM verification page. When this page was checked on 21 September 2026, the list had not yet been published. Until then, accreditation status can be checked with the national accreditation bodies listed in the Commission's state of play of CBAM accreditation. Verification companies outside the EU can currently apply to COFRAC (France), Accredia (Italy), RvA (Netherlands), PCA (Poland) or Swedac (Sweden).
CBAM timeline
- ○Transitional period starts: quarterly reports on embedded emissions, no payment.
- ○Applications for authorised CBAM declarant status open in the CBAM Registry.
- ○Simplification Regulation (EU) 2025/2083 enters into force: 50-tonne threshold, new deadlines.
- ●Definitive period starts. Only authorised declarants may import more than 50 tonnes a year.
- ●Last quarterly transitional report (Q4 2025) due.
- ●Importers that applied by this date could keep importing while their application was decided.
- ●National accreditation bodies begin CBAM accreditation of verifiers.
- ●Corrected default values published, applying from 1 January 2026.
- ●Accredited verifiers gain access to the CBAM Registry.
- ●Information checked
- ○Q3 2026 certificate price published.
- ○Accredited verifiers can issue the first verification reports in the CBAM Registry.
- ○Certificate sales open, including certificates for 2026 imports.
- ○Weekly certificate prices. At each quarter end, declarants must hold certificates for at least 50% of the year's embedded emissions. Default value mark-up rises to 20%.
- ○First annual CBAM declaration and certificate surrender, for 2026 imports.
- ○Last day to request repurchase of excess 2026 certificates.
- ○Unused 2026 certificates are cancelled.
- ○Default value mark-up rises to 30%.
- ○Free allocation fully phased out: CBAM factor 0%.
Penalties
An authorised declarant that does not surrender enough certificates by 30 September pays a penalty of €100 per missing certificate, indexed to inflation, and must still surrender the missing certificates. Importing above the threshold without authorisation carries higher penalties. Penalties are set in Article 26 of the CBAM Regulation and applied by the national competent authority.
Frequently asked questions
I produce aluminium outside the EU. What do I need to do?
The CBAM obligation falls on the EU importer, but your EU customers will ask you for the embedded emissions of your products. To give them actual values, monitor your installation under the CBAM methodology, have the emissions verified by an accredited CBAM verifier and make the verified data available to your customers. Without it, they must use default values, which usually cost them more and can weigh on your competitiveness in the EU. OSRICH helps non-EU producers through each of these steps.
Do I pay anything for 2026 imports in 2026?
No payment is made in 2026. The obligation for 2026 imports is settled by buying certificates from 1 February 2027 and surrendering them by 30 September 2027, at the price for the quarter in which the goods were imported.
Are imports of Swiss aluminium subject to CBAM?
No. Goods originating in Switzerland are excluded, because the Swiss emissions trading system is linked to the EU ETS. The same applies to goods originating in Iceland, Liechtenstein and Norway.
Is aluminium scrap covered?
No. Waste and scrap under CN 7602 are outside CBAM scope.
What happens if I cross 50 tonnes during the year?
The exemption no longer applies, and all CBAM imports of that calendar year are covered. You need authorised CBAM declarant status before importing above the threshold.
Should I use default values or my supplier's actual emissions?
Default values are simpler but include a mark-up that rises to 30% from 2028. Verified actual emissions usually cost less where the producer's emissions are below the default value. The right choice depends on your suppliers and volumes.
WHAT’S YOUR GOAL?
CARBON REPORTING FOR EUROPEAN IMPORTERS
Whether you’re importing aluminium, industrial goods, or other CBAM-covered products, OSRICH provides expert consultancy to ensure seamless CBAM reporting and compliance. We assist EU importers in navigating complex carbon accounting, data collection, and reporting requirements, while also offering supply chain diversification strategies to source lower-carbon products. Our tailored solutions not only ensure compliance but also position your company for sustainable growth in a carbon-conscious marketplace.
CARBON REPORTING FOR NON EU PRODUCERS
For non-EU producers of aluminium, industrial goods, and other CBAM-covered products, OSRICH offers comprehensive solutions to help you meet the EU’s carbon reporting and compliance standards. We streamline the complex carbon accounting and reporting process, helping your installations set up a CBAM monitoring plan and prepare emissions data for verification by an accredited verifier. By optimizing your carbon data management, we also help you maintain competitiveness in the European market while aligning with global sustainability goals.
CARBON REDUCTION IN ALUMINIUM PRODUCTION PLANTS
At OSRICH, we go beyond compliance to help aluminium smelters decarbonize their production processes. We provide full coordination of decarbonization projects, from identifying the right technologies such as renewable energy integration, Carbon Capture, Utilization, and Storage (CCUS), and more to securing the necessary funding to bring these projects to life. Our team manages the entire process, from concept to realization, ensuring that your company is prepared for a low-carbon future while maintaining its competitive edge in the global market.
Market figures in the banner
The EU ETS price shown at the top of this site is the clearing price of the most recent EU ETS allowance auction, taken from the Emission Spot Primary Market Auction Report published by the European Energy Exchange after every auction. Auctions take place on most working days, so the date shown with the price is the date of that auction, not the date of your visit.
The CBAM certificate price is the official quarterly price published by the European Commission, which appears only after the end of the quarter it applies to. The quarter average is our own running average of the auction clearing prices since the start of the current quarter, offered as an early indication of the certificate price that will apply to imports made in this quarter. Tested against the two published quarters of 2026, this method gave €75.47 against the official €75.36 for Q1 and €75.31 against €75.28 for Q2, so it is an approximation and not the official figure.
EEX publishes its market data for information purposes and without warranty. These figures are indicative and are not an offer, a quotation or compliance advice.
Sources
- Regulation (EU) 2023/956 establishing CBAM, as amended
- Regulation (EU) 2025/2083 (simplification), in force 20 October 2025
- Implementing Regulation (EU) 2025/2620 (free allocation adjustment and benchmarks)
- Implementing Regulation (EU) 2025/2621 (default values), corrected by (EU) 2026/1740, 31 July 2026
- European Commission: price of CBAM certificates, updated 6 July 2026
- European Commission: CBAM legislation and guidance, including the definitive-period guidance of 14 August 2026
- European Commission: CBAM definitive regime
- European Commission: verification of CBAM emissions, including the guidance on CBAM verification and accreditation of 24 August 2026 and the state of play of CBAM accreditation of 1 September 2026
- Implementing Regulation (EU) 2025/2546 (verification principles) and Delegated Regulation (EU) 2025/2551 (accreditation and verification)
This page summarises EU rules as they stood on 21 September 2026. It is provided for information only and is not legal, tax or financial advice. CBAM rules and values are revised regularly; check the official sources before making compliance decisions. © 2026 OSRICH SA.