2025.05.05

New requirements for imports of goods covered by CBAM

In October 2023, the EU introduced rules that affect Swedish companies that import goods such as steel, cement, aluminum and fertilizer from countries outside the EU. The Swedish Environmental Protection Agency is now providing information on what is required to comply with additional requirements that will come into effect in 2026.

CBAM – Carbon Border Adjustment Mechanism – is a climate policy instrument that aims to reduce emissions globally by setting a price on carbon dioxide linked to certain imported goods. The rules mean that companies that import specific product groups into the EU must report emissions data quarterly.

The reporting obligation applies from October 1, 2023, for companies that import goods from outside the EU, such as iron and steel products, aluminum parts, fertilizer, cement or hydrogen.

From 2026, the requirements will be further tightened - companies must then apply to be approved as a CBAM declarant and obtain CBAM certificates to pay for the emissions caused by the goods.

Smaller companies are also covered

The Swedish Environmental Protection Agency emphasizes that even smaller companies or individual actors are covered, as a value of 150 euros per import event applies. Recently, the European Commission has presented a proposal where importers who import less than 50 tons per year will not be covered. When and if the proposal will be approved is uncertain at the moment.

Risk of penalty fees

Anyone who does not report risks penalty fees and may find it difficult to become an approved CBAM importer in the future. The authority recommends that everyone who imports affected goods review their procedures.

On May 7, 2025, the Swedish Environmental Protection Agency will hold an open webinar to answer questions about CBAM. Registration is done via their website. 

Timeline

• October 2023: Reporting of import emissions begins
• 2026: Approval as a CBAM declarant is required and certificate requirements