EU CBAM certificate costs and April deadlines

What is EU CBAM?

The EU Carbon Border Adjustment Mechanism (CBAM) applies a levy on carbon-intensive imports to tackle “carbon leakage”. This happens when businesses relocate production to countries with weaker carbon regulations.

The framework entered definitive implementation in January, with key milestones in April for obligated businesses relating to Authorised Declarant Status and certificate pricing.

For further guidance on CBAM obligations, visit the European Commission CBAM portal.

Authorised Declarant Status updates

From 1 January 2026, CBAM-obligated companies are required to apply for Authorised Declarant Status. This acts as the official registry of approved businesses permitted to import carbon-intensive goods into the European Union.

An initial deadline of 31 March 2026 was set for the submission of Authorised Declarant applications. Obligated businesses that applied before the deadline can continue importing CBAM goods while they wait for a final decision on their status.

However, businesses that have not yet secured this status can still apply but cannot import more than 50 tonnes of CBAM goods until approval is granted. Processing times published by local authorities can reach up to 120 days, making early application essential.

Applications must be submitted via the EU CBAM portal and require detailed information, including:

• CN codes
• Total tonnage
• Total value
• Financial statements
• Evidence of tax compliance

You can also read more about preparing for CBAM obligations in our CBAM white paper and visit our CBAM compliance support page.

Forecasting EU CBAM certificate costs

After submitting an Authorised Declarant application, businesses should begin forecasting their future CBAM compliance costs ahead of payments next year.

The European Commission published its Q1 2026 CBAM certificate price this month, set at 75.36€. Obligated businesses can now estimate their financial exposure under a worst-case scenario where they rely entirely on default emission values.

For example, importing 600 tonnes of goods under CN code 7208 from countries such as China or India could result in substantial compliance costs based on projected full-year EU ETS prices of:

• 75€ in 2026
• 80€ in 2027
• 90€ in 2028

Cost estimates based on default values are typically higher and highlight the financial risk of relying on these values. They also demonstrate how costs can vary depending on the country of origin due to differences in default embedded emissions factors.

The latest EU ETS pricing information can also be found through the European Commission.

Why supplier engagement is essential

Obligated businesses should begin engaging with suppliers as early as possible to assess verification readiness.

This will become increasingly important ahead of the European Commission’s publication of its list of accredited third-party verifiers later this year.

Early preparation, accurate data collection and proactive supplier engagement will be critical to:

• Managing CBAM obligations effectively
• Reducing unnecessary costs
• Improving reporting accuracy
• Avoiding delays in compliance activity

How can Valpak help?

Valpak can support businesses to:

• Secure Authorised Declarant Status
• Accurately forecast financial exposure
• Identify and fix supply chain gaps
• Optimise procurement strategies ahead of payments

To prepare for future CBAM obligations:

• Visit our CBAM web page
• Enquire about our UK CBAM Compliance Service
• Enquire about our EU CBAM Compliance Service
• Download our CBAM white paper

Implement your CBAM strategy with Valpak experts today.