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.
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!
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.
You are not subject to CBAM if:
The products do not appear in the regulatory list
It is a transit without release for free circulation
CBAM: Ensure your compliance with complete peace of mind
The CBAM, or carbon tax, applies to imports into the European Union of high-carbon-intensity products, such as steel, aluminium, cement, fertilisers, electricity and hydrogen.
The obligation concerns only imports from third countries and is based on the release for free circulation of goods in the EU.
Each importer must declare the direct and, where applicable, indirect CO₂ emissions related to the production of the imported goods.
The data must be provided by the foreign producer or, failing that, replaced by default values published by the European Commission.
From 2026, declarations become annual and the importer must surrender MACF certificates corresponding to the declared emissions, the price of which is indexed to the European carbon market (EU ETS).
Non-compliance may result in fines, mandatory regularisation and even the blocking of imports until the obligations are fulfilled.
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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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.
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.
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.
My company is perfectly compliant with regard to VAT & Intrastat thanks to ASD Group, that's all I ask for. Mission accomplished.
02 / 05
The added value of ASD Group was the availability of contacts, response time, file processing, in short, efficient teams.
03 / 05
To complete our offering, we needed a specialist for tax issues related to international trade.
It seemed natural to contact ASD Group, which is recognised for its expertise in international taxation.
04 / 05
We really want to thank you all for the special effort you put into managing our files (especially this weekend!).
We can be very demanding, but we are really happy to cooperate with you and your team!
05 / 05
ASD Group were able to bring us their expertise both in the compliance of our VAT declarations and in the compliance of our sales invoices and their particularities in European countries.
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