How are CBAM certificates calculated?

Embedded emissions equal the imported quantity times the emissions factor. That gross figure of certificates is then reduced by a credit for any carbon price already paid in the origin country, and scaled by the phase-in obligation factor, giving the net certificates to surrender.

How does carbon already paid abroad reduce my obligation?

Regulation (EU) 2023/956 lets importers deduct the carbon price effectively paid in the country of origin. The tool converts the foreign price paid into a certificate-equivalent number of tonnes at the EU ETS price, then subtracts it from the gross obligation.

What is the obligation phase-in factor?

During the definitive period from 2026 the CBAM obligation is introduced gradually as free EU ETS allocation is withdrawn. Setting the factor below 100% models that ramp; 100% represents the full obligation once free allocation has ended.

What are the quarterly holding rules?

Importers must hold CBAM certificates covering at least 80% of their cumulative emissions at the end of each quarter, with final surrender annually. The tool estimates the per-quarter quantity and the 80% minimum holding from your total.

Which goods are covered by CBAM?

The initial scope covers iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen, with their precursors. Always confirm the CN codes of your specific products against the regulation, because coverage and default emissions values are product-specific.

CBAM Certificate Quantity & Cost Planner

CBAM puts a carbon price on imports of certain emissions-intensive goods so they face the same cost as EU-produced equivalents under the EU ETS. From the definitive phase in 2026, importers must buy and surrender certificates for their embedded emissions. This planner sizes that obligation and its cost from your own figures.

How it works

The calculation starts from embedded emissions and nets off carbon already paid abroad before applying the phase-in:

embedded emissions = quantity × emissions factor
foreign credit     = (foreign price paid / EU ETS price) × embedded emissions
net certificates   = max(0, embedded − foreign credit) × obligation factor
estimated cost     = net certificates × EU ETS price

It also estimates the quarterly profile, since importers must hold certificates covering at least 80 percent of cumulative emissions at the end of each quarter, with final surrender once a year.

Example and notes

Importing 1,000 tonnes of steel at an embedded factor of 1.9 tCO2e per tonne gives 1,900 tCO2e. With no carbon paid abroad, an EU ETS price of 80 euros, and a full obligation, that is 1,900 certificates costing about 152,000 euros, or roughly 380 certificates to hold each quarter. Use verified installation data where you can, fall back to EU default emissions values only where actual data is unavailable, and confirm your product CN codes and the current certificate price with your CBAM declarant before committing budget.