This is a significant development for businesses importing goods into the EU, as it gives a clearer indication of the potential cost exposure linked to embedded emissions.

From January 2026, organisations now need to operate within a more structured compliance framework, with increased controls around import analysis, reporting processes and internal accuracy. CBAM Certificate purchases should now be accrued for, quarterly with final reconciliation Feb 2027 and certificate payments by Sept 2027.

For many businesses, this raises a number of practical considerations:

• How to obtain reliable emissions data from non-EU suppliers
• How to calculate and verify embedded emissions
• How CBAM costs may influence landed costs and supplier selection
• What internal systems are needed to support ongoing reporting
• How future certificate pricing will impact margins over time

CBAM already applies to sectors such as iron and steel, aluminium, cement, fertilisers, electricity, and hydrogen and its scope will greatly expand for Jan 2028. Even where companies currently fall below thresholds, increased business will delay your imports, unless you possess the licence.  it is increasingly important to understand whether future trade volumes could bring you within scope

As the framework evolves, many organisations are beginning to focus on building internal knowledge and processes early, to reduce compliance risk and avoid disruption later.

To support this, we are running a CBAM training session for irish importers focused on the practical aspects of reporting, emissions calculation, and compliance preparation.

📍 VIRTUAL ONLINE- ZOOM

SUBSTANTIAL SKILLNET FUNDING AVAILABLE

If you would like further details on the session or to explore whether it is relevant for your organisation, you are welcome to get in touch.

CLICK HERE TO KNOW ABOUT CBAM COURSE DATE AND REGISTRATIONS