Emissions Calculation

CBAM Cost Calculation Tool

Understanding potential CBAM exposure is central to classifying regulatory obligations under the Carbon Border Adjustment Mechanism (CBAM).

The CBAM emissions calculator enables a structured determination of the embedded emissions of imported goods, thus forming the basis for determining the required CBAM certificates.

How the CBAM Calculator Works

The CBAM Calculator determines the embedded emissions of imported goods and from this, calculates the required number of CBAM certificates.

The calculation is based entirely on default values as per the CBAM Regulation.

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Cost Estimation

Calculation of prospective financial impacts.

Regulatory Compliance

Preparation for statutory requirements.

Procurement Decisions

Support for decision-making regarding supply chains.

Who Do We Support?

CBAM affects various actors along the supply chain – from manufacturers to logistics service providers and consulting firms. Our solutions are tailored to the specific requirements of each target group.

We offer tailored support for:

European Companies

Importers of CBAM-relevant goods who need to fulfill their compliance obligations and ensure cost transparency.

Indirect Customs Representatives & Logistics Providers

Service providers who support their clients in complying with CBAM requirements and optimizing reporting processes.

Non-EU Manufacturers & Traders

Producers or traders outside the EU who need to document their emissions data and provide it to European importers to better assess potential impacts on costs and selling prices.

Consulting Firms

Consultants who assist their clients with CBAM implementation and develop strategic solutions.

Default Values

Calculation is based entirely on EU standard values, no third-party data collection required.

Clear Separation

Transparent representation of import volumes, emission factors, and adjustments.

Regulatory Compliance

Ensuring adherence to current CBAM regulations.

Practical Application

Easy determination of CBAM costs for importers and derivation of reliable forecasts for future price negotiations.

Data Basis for Emissions Calculation

Product Identification & Import Quantity

Goods are classified using CN or HS codes. The total quantity of CBAM-relevant imports must be stated in tonnes and forms the basis for further calculations.

Embedded Emissions

Installation- and product-specific direct (and in the future, indirect) emissions must be determined in tCO₂e per tonne of product.

Creditable Carbon Price Paid in the Third Country

The CO₂ costs already paid in the country of origin are only creditable if an explicit, verifiable carbon price is in place that has neither been compensated nor reimbursed. In many cases, this value is 0, as creditable carbon pricing systems are either not in place or not in a creditable form.

CBAM Certificate Price

The average market-based ETS price of the relevant reporting period, as determined according to EU-relevant reference values (not the real-time or spot price), must be used. Current prices for a tonne of CO₂, considering their volatility, are around €70.

Approach to Calculating CBAM Costs

Identification of Relevant CBAM Products

Reviewing the import portfolio for covered goods is necessary to determine CBAM relevance.

Collection of Emissions Data

For calculation, either verified actual emissions data is collected or EU default values are applied. For default values, no third-party data is required.

Input of Calculation Variables

Quantity data, country of origin, and Combined Nomenclature (CN) codes must be entered into the calculation tool.

Application of Carbon Pricing

Current or projected CBAM certificate prices are applied for the calculation.

Analysis of Cost Projections

The results support budgeting and planning. The accuracy of the projections depends on the data used and further parameters to be specified by the EU.

Case Study

Steel Import from China in 2026

600 Tonnes imported

Steel delivery volume

2.030 tCO₂e per tonne

Embedded emissions intensity

798 Deductions t CO₂e

Free ETS allowances considered; no attributable carbon price in the country of origin

1.232 Required CBAM certificates

Certificate obligation for the year 2027: 1437 CBAM certificates

This example serves as a simplified illustration of the basic CBAM calculation.

The starting point is the embedded emissions of the imported goods, which result from the import quantity and product-specific emission values.

Basic Calculation (simplified): Embedded Emissions

  • Deductions according to CBAM Regulation → Required CBAM Certificates

Deductions primarily include the adjustment for free allocation as well as – where applicable – attributable carbon prices in the country of origin.

The complete calculation is carried out in accordance with the provisions of the CBAM Regulation and takes into account product-specific default values as well as the gradual phase-out of free ETS allowances in the years up to 2034.

A structured calculation is therefore crucial for reliable cost results, realistic quantity assumptions, and the evaluation of strategic procurement options.

CBAM Compliance Timeline and Reporting

January 1, 2026 - Definitive Phase Begins

Importers must be registered as authorized CBAM declarants, submit annual CBAM declarations, and purchase and surrender CBAM certificates.

February 2027 - CBAM Certificates Available

Under the simplification/omnibus proposal, CBAM certificates for embedded emissions incurred in 2026 may only become available for acquisition from February 2027.

October 31, 2027 - First Annual Declaration Due

Submission of the 2026 CBAM annual declaration and surrender of certificates; possible deadline shift to August 31, 2027.

Throughout 2027 - Quarterly Certificate Purchase

Possible quarterly acquisition of CBAM certificates to cover approximately 50% of estimated embedded emissions.

2026-2034 - ETS Free Allowances Phase-out

With the phase-out of free EU ETS allowances and the alignment with CBAM requirements, demand and cost forecasts gain importance.

The structured collection of embedded emissions data and coordination with suppliers for data provision form a central basis for preparing for CBAM requirements from the beginning of financial obligations in 2026.

Assessing CBAM Exposure

Determining Potential Costs

Utilizing available CBAM calculators can help assess potential CBAM certificate costs and identify import categories with increased relevance.

Engaging with Suppliers

Collaboration with relevant suppliers is essential for providing verified embedded emissions data.

Monitoring Price Development

Monitoring CBAM certificate prices improves the predictability of certificate costs and enables early detection of cost changes.

Preparing Internal Systems

The full implementation of the Carbon Border Adjustment Mechanism (CBAM) requires internal CBAM requirements planning and corresponding reporting capacities.

The Carbon Border Adjustment Mechanism (CBAM) introduces new requirements for EU importers. Early exposure analysis, supply chain evaluation, and adaptation of internal processes ensure compliance and allow for the proactive addressing of regulatory risks.

Further Support

A more in-depth analysis of Carbon Border Adjustment Mechanism (CBAM) exposure and the underlying data requirements may be advisable depending on your import structure and regulatory context.

MAYGREEN supports the further classification and structuring of relevant issues, including:

  • Assessment of CBAM relevance for specific import streams
  • Structuring of necessary data collection processes
  • Preparation for reporting obligations in the definitive phase

For the operational implementation of CBAM requirements, MAYGREEN provides the CBAM Facilitator 3.0 as a supporting tool for structuring emissions data, mapping calculation methodologies, and preparing for CBAM reporting. Its application is based on regulatory requirements and takes into account the respective import and supply chain structure.