Tecno CBAM: The New Environmental Levy for a NetZero Future
Transition Accounting
What is the Carbon Border Adjustment Mechanism (CBAM)?
The ESG CBAM, or Carbon Border Adjustment Mechanism, is outlined in EU Regulation 2023/956 and forms part of Fit for 55, the international program aimed at achieving carbon neutrality and combating climate change.
This new environmental levy is designed to ensure that efforts to reduce greenhouse gas emissions within the EU are not undermined by a simultaneous increase in emissions outside its borders — specifically, emissions embedded in goods produced in non-EU countries and imported into the EU.
Under this mechanism, importers of carbon-intensive goods produced outside the EU must comply with stringent obligations related to the CO₂ emissions generated during the production and transportation of those goods up to the EU border.
CBAM: What Are the Obligations?
We offer full support to companies and SMEs in developing strategies to facilitate the energy transition and benefit from the differentiated taxation provided under the ETD directive.
Implementation will take place in two phases:
A transition phase beginning on October 1, 2023, as set by the current Regulation. An operational phase starting on January 1, 2026..
CBAM will apply to carbon-intensive goods listed in Annex I of the Regulation.
Un‘elenco che comprende principalmente:
Cement and cement-based products
Electricity
Mineral and chemical fertilizers
Iron and steel products
Aluminum products
Hydrogen
This list is not exhaustive, as the Regulation foresees an expansion of covered goods by 2030.
Achieving carbon neutrality is the first step toward a sustainable future.
Why Choose a Team of Experts to Manage CBAM Obligations?
As of January 1, 2026, EU Regulation 2023/956 will be fully enforceable. Imports of goods falling under CBAM will be allowed only by so-called authorized declarant companies—that is, businesses that comply with CBAM reporting and certification requirements.
We provide hands-on support throughout the measurement and calculation of CO₂ emissions, guiding you through the certification process and registration in the CBAM database.
Ensure full compliance with CBAM requirements — choose Tecno.
