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European Commissionverified 2026-06-14trade

EU Carbon Border Adjustment Mechanism (CBAM)

Latest version · Definitive period from 2026-01-01; IR (EU) 2025/2621 default values

Indian use case

Indian exporters in steel (HRC, rebar, sections), cement, aluminium, fertilizer and (from 2026) hydrogen face CBAM costs. Default values with mark-up: +10% in 2026, +20% in 2027, +30% from 2028. India has pushed for recognition of explicit/implicit Indian carbon price (CCTS) and excise on coal as deductible.

Key points

  • Annex IV embedded emissions methodology (precursors counted, finishing-process emissions removed in 2025 simplification).
  • Country defaults derived from top-10 highest-intensity countries average.
  • Quarterly CBAM reports during transitional period (2023–2025); annual surrender of CBAM certificates from 2026.

Sources

Related Indian regulation

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ESGgyan extracted
2026-06-14
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2026-06-14
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