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Carbon Border Adjustment Mechanism (CBAM): Anticipate your carbon tax obligations with complete simplicity

YOU IMPORT INTO THE EUROPEAN UNION PRODUCTS SUBJECT TO CBAM FROM THIRD COUNTRIES AND YOU WISH TO REMAIN COMPLIANT WITH THE CARBON TAX (CBAM)? WE MANAGE ALL YOUR CBAM OBLIGATIONS FOR YOU.

Understanding CBAM

The Carbon Border Adjustment Mechanism (CBAM), also known as the carbon tax, is an environmental tax established by the European Union to prevent carbon leakage and ensure fair competition between European and foreign producers.

It is part of the European Green Deal and complements the European Emissions Trading System (EU ETS), which imposes a carbon cost on European industries.

MACF is an environmental tariff adjustment mechanism applicable to imports of certain high-carbon-intensity products (steel, aluminium, cement, fertilisers, hydrogen, electricity).

Its principle is simple:

When a good is imported into the European Union, the importer must pay a carbon cost equivalent to that which a producer established in the EU would have borne.

In other words, CBAM applies to imports a carbon price aligned with the European market, in order to avoid:

  • European companies relocating their production to countries with less stringent environmental standards.

  • Cheaper foreign products, not subject to a carbon price, creating a distortion of competition.

In this context, ASD Group, certified authorised declarant for CBAM, supports companies in managing and securing their reporting obligations, enabling them to remain compliant while simplifying their procedures.

DO NOT TAKE RISKS!


ENTRUST YOUR CBAM/CARBON TAX FORMALITIES TO OUR EXPERTS AND FOCUS ON YOUR CORE BUSINESS!
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In which cases should you declare CBAM (carbon tax)?

You must declare the tax related to CBAM (carbon tax) when an import meets all of the following conditions:

You import into the European Union

The declaration is mandatory when the goods:

  • Enter the EU customs territory
  • Are released for free circulation (they can circulate freely on the European market)

The products come from a country outside the EU

CBAM concerns exclusively imports from a third country. Intra-EU trade is not concerned.

You are the customs-declared importer

The obligation falls to: The importer established in the EU Or their indirect representative In other words, the company that releases the goods for free circulation must ensure CBAM compliance.

Depending on the period

Transitional phase (2023-2025)

  • Quarterly declaration of carbon emissions
  • No financial obligation for the time being
From 2026 onwards
  • Obtaining authorised CBAM declarant status
  • Annual declaration
  • Purchase and surrender of CBAM certificates
  • Verification of emissions by an accredited body

The goods belong to the covered sectors

At this stage, CBAM applies in particular to:

  • Iron and steel products
  • Aluminium
  • Cement
  • Fertilisers
  • Electricity
  • Hydrogen
If the customs code (CN) of your products appears in the MACF regulatory list, the declaration is required.

CBAM: Ensure your compliance with complete peace of mind

Challenges and issues of CBAM

You are looking to be compliant with CBAM efficiently without administrative burdens, but you are facing the following challenges?

Regulatory complexity

The framework of CBAM, also called the carbon border tax, evolves regularly and it is not always easy to know which products are concerned or which exemptions apply. Anticipating the transition from the transitional phase to the definitive phase requires constant monitoring.

Collection and reliability of carbon data

Obtaining accurate data on the emissions of your non-EU suppliers is often complicated. Without reliable information, you risk higher costs or errors in your declarations.

Difficult internal coordination

CBAM mobilises several departments: customs, purchasing, finance and CSR. Without a clear process, the risks of error and delay increase rapidly.

Uncertain financial impact

From 2026, the mandatory purchase of CBAM certificates exposes your company to the volatility of the European carbon market and may weigh on your import costs.

Risk of sanctions

In the event of non-compliance, you may face fines, mandatory regularisation and even the blocking of your imports.

Adaptation of supplier contracts

CBAM requires you to secure the transmission of carbon data and adapt your contracts to include obligations related to emissions.

ASD Group supports you to overcome these challenges effectively.

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Presence in 18 countries
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How does ASD Group facilitate your CBAM formalities thanks to its experts?

At ASD Group, we know that the carbon border tax (CBAM) may seem complex and time-consuming. Our experts support your company at every stage to enable you to remain compliant, serene and efficient.

Personalised diagnosis

We quickly identify whether your products are concerned and assess your exact obligations according to your import flows.

Collection and verification of carbon data

Our teams help you obtain reliable information from your suppliers and verify the quality of the data for your CBAM declarations.

Full management of declarations

We take care of the preparation and filing of your declarations, whether during the transitional phase or for the definitive phase from 2026.

Follow-up and Support

After submission, we provide follow-up to handle any questions or requests for further information from the authorities. We also provide ongoing support to help you understand and improve your reporting processes.

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Reasons to call on ASD Group

Expertise

Our team of CBAM specialists is at your disposal to provide you with expert advice and personalised support.

Certification

ASD Group holds authorised CBAM declarant status, enabling you to secure and simplify your import procedures by taking charge of obligations related to CO₂ emissions, while reducing the risks of errors and non-compliance.

Support

To date, ASD Group can support you if your company imports less than 50 tonnes of products subject to CBAM (Carbon Tax), as well as those concerned by combined imports of hydrogen and electricity, thus covering nearly 90% of flows.

Know-how

Our know-how enables us to be a trusted interlocutor with European tax and customs administrations for over 25 years, which will guarantee your activities in the EU and your reputation with European tax and customs services.

Responsiveness

We respond to all our clients' requests within a 48 working hours, guaranteeing smooth and efficient communication throughout the process.

Constant regulatory monitoring

Our experts maintain constant monitoring of regulatory developments, enabling you to stay informed and adapt quickly to changes.

Dedicated advisor

Each client is assigned a dedicated account manager who supports them throughout their journey with us, ensuring a personalised service and a relationship of trust.

Reliability

A guarantee on the quality of work and on the security of your formalities related to CBAM (Carbon Tax) to protect your data and minimise risks.

Digitalisation

We develop our own specific software enabling flow and threshold control, electronic data management, deadline reminders, etc. All are available in our 100% online multiservice platform MyASD.

Choose our solutions for managing Intrastat/EMEBI (ex-DEB) declarations
in these countries now!

In the European Union

drapeau-rond-allemagne

CBAM in Germany

drapeau-rond-autriche

CBAM in Austria

drapeau-rond-belgique

CBAM in Belgium

drapeau-rond-bulgarie

CBAM in Bulgaria

drapeau-rond-chypre

CBAM in Cyprus

drapeau-rond-croatie

CBAM in Croatia

drapeau-rond-danemark

CBAM in Denmark

drapeau-rond-espagne

CBAM in Spain

drapeau-rond-estonie

CBAM in Estonia

drapeau-rond-finlande

CBAM in Finland

drapeau-rond-france

CBAM in France

drapeau-rond-grece

CBAM in Greece

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CBAM in Hungary

drapeau-rond-irlande

CBAM in Ireland

drapeau-rond-italie

CBAM in Italy

drapeau-rond-lettonie

CBAM in Latvia

drapeau-rond-lituanie

CBAM in Lithuania

drapeau-rond-luxembourg

CBAM in Luxembourg

drapeau-rond-malte

CBAM in Malta

drapeau-rond-pays-bas

CBAM in the Netherlands

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CBAM in Poland

drapeau-rond-portugal

CBAM in Portugal

drapeau-rond-republique-tcheque

CBAM in the Czech Republic

drapeau-rond-roumanie

CBAM in Romania

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CBAM in Slovakia

drapeau-rond-slovenie

CBAM in Slovenia

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CBAM in Sweden

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