The Carbon Border Adjustment Mechanism (CBAM) is an environmental policy, rather than a customs and trade policy, but it is still something that businesses will need to be aware of.

In January 2023, the EU’s carbon border adjustment mechanism (CBAM) completed its first phase where businesses had to record and report their greenhouse gas emissions they produced when making their goods.

Full implementation is set to take place from 1 January 2026, where traders will start to pay levies on the carbon produced. The UK has announced it will be implementing its own carbon border tax some time in 2027.

IOE&IT members can sign up this one-hour Lunchtime Learning webinar to find out more about this important border mechanism, including: 

  • What is a CBAM?
  • What the EU CBAM means for businesses 
  • The reporting requirements under the EU's CBAM  
  • The long term future of both the EU and UK CBAM

The webinar will be delivered by IOE&IT ESG specialist Sandra Cooper.

You can ask questions in advance! Get the answers you really need from our customs and trade experts. Submit your questions to our team by emailing us at