--- description: "An electronic certificate under the EU's Carbon Border Adjustment Mechanism (CBAM), standing for one tonne of CO₂ equivalent (CO₂e) of emissions embedded in imported goods. Authorised CBAM declarants buy them and surrender them each year." title: "CBAM certificate: meaning and legal source" image: "https://greenfineprint.com/card/glossary/cbam-certificate.png?v=r2qvfp" url: "https://greenfineprint.com/glossary/cbam-certificate" --- Glossary # CBAM certificate An electronic certificate under the EU's Carbon Border Adjustment Mechanism (CBAM), standing for one tonne of CO₂ equivalent (CO₂e) of emissions embedded in imported goods. Authorised CBAM declarants buy them and surrender them each year. Legal source [CBAM Regulation, Article 3(24) ↗](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02023R0956-20251020#art%5F3) Who it applies to Authorised CBAM declarants: they buy the certificates, keep enough on their account in the CBAM registry and surrender them. Importers exempt under the 50-tonne threshold need none. Example An authorised CBAM declarant's embedded emissions for 2026 come to 100 tonnes of CO₂e, after the reduction for a carbon price paid outside the EU and the adjustment for EU emission allowances given free of charge. It must surrender 100 CBAM certificates for 2026 by 30 September 2027. Also known as CBAM certificates Each certificate covers one tonne of CO₂e: one tonne of CO₂, or the amount of another listed greenhouse gas with the same global warming potential. From 1 February 2027, each EU country sells certificates on a common central platform to the authorised CBAM declarants established there. Declarants surrender certificates by 30 September each year for the year before, and 2026 is the first year covered. To surrender means to offset the certificates against the declared [embedded emissions](https://greenfineprint.com/glossary/embedded-emissions). From 2027, declarants must also hold certificates for at least 50% of the embedded emissions in their imports so far that year, at the end of each quarter. Our [certificates explainer](https://greenfineprint.com/articles/cbam-certificates-price-cost) explains the price and what certificates cost per tonne of goods. ## Regulations REGULATION (EU) 2023/956 In force Change pending ### [Carbon Border Adjustment Mechanism (CBAM)](https://greenfineprint.com/regulations/cbam) Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV of the default values act, Implementing Regulation (EU) 2025/2621 ## Used in DIRECTIVE 2003/87/EC, ART. 10A AND 10B In force Change pending ### [EU ETS free allocation: benchmarks, the carbon leakage list and how free allowances are cut](https://greenfineprint.com/articles/eu-ets-free-allocation) How EU ETS free allowances are worked out for 2026-2030: benchmarks, the carbon leakage list, the 20% conditions, the CBAM factor and two pending proposals. 15 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM authorised declarant: how to apply, or use a customs representative](https://greenfineprint.com/articles/cbam-authorised-declarant) Beyond the 50-tonne exemption, only authorised declarants can import CBAM goods into the EU. How to apply, the guarantee, and the representative route. 9 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM certificate price: how certificates work and what they cost](https://greenfineprint.com/articles/cbam-certificates-price-cost) How the EU CBAM certificate price is set, when you can buy, the 50% quarterly holding rule, surrender by 30 September 2027, and a worked cost example. 10 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM default values or actual emissions: which to use, and how embedded emissions are calculated](https://greenfineprint.com/articles/cbam-default-values-actual-emissions) Under the EU CBAM, you declare embedded emissions from verified supplier data or from default values with a mark-up. How to choose, and what to ask suppliers. 12 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM 50-tonne threshold: does it apply to you, and what if you cross it?](https://greenfineprint.com/articles/cbam-50-tonne-threshold) At 50 tonnes or less a year of CBAM goods (not electricity or hydrogen), you're exempt from the EU CBAM. What counts, and the penalty for crossing unauthorised. 11 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM for producers and exporters outside the EU: registration, verification and who pays](https://greenfineprint.com/articles/cbam-non-eu-producers-exporters) Making steel, aluminium, cement or fertiliser in India or elsewhere outside the EU? What EU CBAM means for you: optional registration, verification, who pays. 12 min read ```json {"@context":"https://schema.org","@graph":[{"@type":"WebSite","@id":"https://greenfineprint.com/#website","name":"Green Fine Print","url":"https://greenfineprint.com/","inLanguage":"en","publisher":{"@id":"https://greenfineprint.com/#publisher"}},{"@type":"NewsMediaOrganization","@id":"https://greenfineprint.com/#publisher","name":"Green Fine Print","url":"https://greenfineprint.com/","logo":{"@type":"ImageObject","url":"https://greenfineprint.com/card/logo.png","width":512,"height":512}},{"breadcrumb":{"@id":"https://greenfineprint.com/glossary/cbam-certificate#breadcrumb"},"@type":"WebPage","@id":"https://greenfineprint.com/glossary/cbam-certificate","url":"https://greenfineprint.com/glossary/cbam-certificate","name":"CBAM certificate: meaning and legal source","description":"An electronic certificate under the EU's Carbon Border Adjustment Mechanism (CBAM), standing for one tonne of CO₂ equivalent (CO₂e) of emissions embedded in imported goods. 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