October 2023
CBAM Transitional Phase Began
EU importers started quarterly reporting of embedded emissions. No payments — data collection only.
Cross Border Adjustment Mechanisms Solutions
Cross Border Adjustment Mechanisms (CBAM)-ready infrastructure for African exporters
Built for climate-compliant exports and emissions transparency.
The Cross Border Adjustment Mechanisms is reshaping global trade for a climate-smart future.
Exporters and manufacturers are increasingly expected to track, manage, and report emissions across their operations and supply chains to access global markets.
How AirSmat helps
AirSmat's climate infrastructure helps businesses navigate this transition with trusted emissions visibility, climate compliance, and CBAM-ready reporting.
What AirSmat provides
A practical Cross Border Adjustment Mechanisms toolkit.
Emissions data estimation
Baseline and ongoing estimation of operational and supply-chain emissions.
Embedded emissions calculations
Per-product emissions intensity calculated to CBAM methodology.
Reporting support
Verification-ready reports that meet EU importer requirements.
Carbon credits
Access to credible offset pathways where reductions fall short.
Who we serve
Climate-exposed exporters and operators.
Exporters to Europe
Manufacturers
Agribusinesses
Industrial operators
Sustainability teams
Why it matters
Cross Border Adjustment Mechanisms (CBAM) is becoming essential for exporters accessing global markets.
AirSmat is building infrastructure for compliant, competitive, and climate-ready trade.
What is CBAM?
The basics in plain language
01
The basic idea
The EU prices the carbon emitted by its producers via the ETS. CBAM extends that pricing to imported goods, making carbon equally expensive whether a product is made in Germany or Ghana.
02
Does it affect you directly?
The financial obligation falls on your EU importer — but they need emissions data from you. Without it, they pay more and may switch suppliers. Accurate data is now a commercial advantage.
03
Two emission types to track
Direct emissions from your production (fuel combustion, chemical reactions) and indirect emissions from the electricity you consume. A clean grid is a genuine African advantage.
Sectors in scope
Is your sector covered by CBAM?
🏗️
Cement
Direct & IndirectA strategic industry for Nigeria and Africa, where emissions visibility and climate compliance are becoming essential to competing in global markets.
⚙️
Iron & Steel
Direct onlyIron ore, pig iron, steel products. Relevant for South Africa, Zimbabwe, Mauritania.
🔩
Aluminium
Direct onlyBauxite, alumina, primary aluminium. Relevant for Guinea, Ghana, Mozambique, Cameroon.
🌱
Fertilisers
Direct & IndirectAmmonia, urea, nitric acid. Relevant for Nigeria, Egypt, Morocco.
⚡
Electricity
Indirect onlyElectricity exported to the EU via interconnected grids.
🔬
Hydrogen
Direct & IndirectGreen hydrogen producers in Namibia, South Africa, Morocco.
Expanding scope: From 2028, the EU plans to add 180 downstream steel and aluminium product categories including machinery and industrial equipment.
Key dates
The CBAM timeline.
- Jan 2024 – Dec 2025
Transitional Reporting Period
Quarterly reports filed. From Q3 2024, real data required for at least 80% of emissions.
- NOW — 2026Live
Definitive Phase: Financial Obligations Begin
EU importers must now buy CBAM certificates. Verified emissions data from producers is critical. Annual declarations replace quarterly reporting.
- 31 May 2027
First Annual Declaration & Certificate Surrender
EU customers must declare and pay for all emissions from goods imported in 2026.
- 2028 onwards
Scope Expansion Expected
EU plans to add ~180 downstream steel and aluminium products including machinery and industrial equipment.
FAQ
Common questions, answered.
Carbon Border Adjustment Mechanism — the EU system for pricing carbon emissions embedded in imported goods.
Total greenhouse gas emissions from manufacturing a product — both direct and indirect.
CO₂ released directly from production processes — burning fuel or chemical reactions in cement, fertiliser, etc.
CO₂ from the electricity your facility consumes during production.
A financial certificate EU customers must buy and surrender — one per tonne of embedded CO₂. Price tracks the EU ETS.
Your EU customer registered to import CBAM goods and responsible for declaring embedded emissions.
8-digit Combined Nomenclature code used to classify goods for EU customs. CBAM applies to specific CN codes in Annex I.
EU Commission default emission figures used when actual data is unavailable. Intentionally high — using them costs your customer more.
Number that converts fuel use or electricity into CO₂ equivalents (e.g. 1 t coal ≈ 2.4 tCO₂).
Raw material whose embedded emissions must be included in the final product (e.g. coke in steel).
EU Emissions Trading System. CBAM certificate prices track EU ETS — currently around €50–70 per tCO₂.
When production and emissions shift from strict-carbon countries to lax ones — what CBAM is designed to prevent.
Independent third party who checks emissions data accuracy. Required from 2026 for all CBAM declarations.
Total embedded emissions divided by output, in tCO₂ per tonne of product — the key number your customer needs.
Legal notice
Based on Regulation (EU) 2023/956 and Commission Implementing Regulation (EU) 2023/1773.For information only — not legal advice.
CBAM readiness starts here.
Talk to AirSmat about preparing your operation for EU climate trade requirements.