The Carbon Border Adjustment Mechanism (CBAM): Implications for the Logistics Sector

Climate change is one of the most pressing challenges facing humanity, and the need to adopt effective measures to reduce carbon emissions has never been more urgent. In this context, the European Union has implemented the Carbon Border Adjustment Mechanism (CBAM), a key initiative aimed at addressing these concerns and promoting more sustainable practices in industry.

What is CBAM?

The CBAM is a new European environmental policy that complements the Carbon Border Price Adjustment Mechanism (CBPM), established in 2005, with the Emissions Trading System (ETS) to regulate carbon emissions from production processes.

Its main objective is to prevent “carbon leakage,” which occurs when companies relocate their production to countries with less stringent environmental regulations. Under this system, importers must acquire certificates reflecting the emissions generated during the production of imported goods, which will motivate non-EU countries to adopt more sustainable practices.

These certificates will be submitted annually starting in January 2026, with information regarding the total number of imported products, emissions during the production process, the number of CBAM certificates submitted, and copies of verification reports.

The first sectors affected by the CBAM are: cement, iron and steel, aluminium, fertilizers, hydrogen, and electricity.

CBAM Objectives

The objectives of the CBAM are clear:

• Protect European industry: By imposing a fee on imports based on their carbon footprint, the aim is to level the playing field for European companies that comply with stricter environmental regulations.
• Encourage sustainable practices: The CBAM motivates non-EU countries to improve their environmental standards, thus fostering fairer and more sustainable competition.
• Contribute to climate goals: This mechanism is part of the EU’s broader commitment to achieving climate neutrality by 2050, aligning with its ambitious emissions reduction targets.

However, since the publication of this new environmental regulation, the European Commission has adapted the measures proposed by the European Union to facilitate its proper functioning:

• Exempt small importers from CBAM obligations: These include importers of small quantities of goods representing very small amounts of embodied emissions entering the Union from third countries. To this end, a new cumulative annual CBAM threshold of 50 tonnes per importer is introduced. This means keeping around 99% of emissions within the CBAM scope, while exempting around 90% of importers.
• Simplify rules for companies that remain within the CBAM scope: under the authorisation of CBAM declarants, as well as the rules related to CBAM obligations, including the calculation of embodied emissions and reporting requirements.
• Make CBAM more effective in the long term by strengthening rules to prevent circumvention and abuse.
• This simplification precedes a future expansion of the CBAM to other sectors of the ETS, derived goods, followed by a new legislative proposal on the extension of the scope of the CBAM in early 2026.

The legislative proposals will be submitted to the European Parliament and the Council for consideration and adoption. Amendments to the CSRD, CSDD, and CBAM will enter into force once the co-legislators have reached agreement on the proposals and following their publication in the Official Journal of the EU.

Impact on the logistics sector

The CBAM will have a significant impact on the logistics sector. Companies will need to adapt to new regulations and consider how they will affect their supply chains. This may include:

• Changes in trade routes: Companies may need to reevaluate their sources of supply and consider more sustainable alternatives.
• Collaboration with suppliers: The need to work with suppliers that comply with environmental standards will be crucial to avoid additional costs associated with CBAM. At Bilogistik, we are responsible for preparing and submitting CBAM reports to customs authorities, acting as indirect representatives.
• Opportunities for sustainable services: Logistics companies can find opportunities by offering solutions that help their clients comply with new regulations, such as sustainability consulting or services related to transportation optimization.

To adequately prepare for CBAM, logistics companies should assess their current carbon footprint to identify areas for improvement in their operations.

Considering our new role as ‘Authorized Declarants’, with Bilogistik you can:

1. Have an indirect customs agent who will efficiently execute your import operations and customs procedures.
2. Delegate the preparation and presentation of CBAM reports.
3. Stay up to date with any regulatory changes that affect your business.

Conclusion

The Carbon Border Adjustment Mechanism represents a significant change in how imports are managed within the European regulatory framework. For the logistics sector, this not only presents challenges but also valuable opportunities to innovate and lead in sustainability. Proactively adapting to the Carbon Border Adjustment Mechanism will allow companies not only to comply with the new regulations but also to position themselves as responsible leaders in an increasingly sustainability-focused market.

At Bilogistik, we understand the importance of this new procedure for your logistics operations, so we have all the information you need regarding this new regulatory process.

 

Download the information brochure (Downloadable CBAM)