CBAM Advisory

Why?

With the entry into force of the CBAM (Carbon Border Adjustment Mechanism), companies importing goods into the European Union are facing new regulatory obligations that go beyond traditional customs and tax settlements. CBAM entails the need to collect and report data on CO₂ emissions embedded in imported goods, cooperate with non-EU suppliers and, from 2026 onwards, bear real financial burdens related to the purchase of CBAM certificates.

CBAM advisory services not only help ensure regulatory compliance and mitigate the risk of sanctions, but also support organisations in preparing for long-term, predictable management of the impact of climate regulations on costs, margins and supply chains. Properly designed CBAM processes facilitate informed business decision-making, supplier negotiations and the integration of environmental requirements with finance, customs and ESG functions.

For whom?

We work for:

• companies importing CBAM-covered goods into the EU, in particular cement, iron and steel, aluminium, fertilisers, electricity or hydrogen,
• entities acting as direct importers or using indirect customs representatives,
• companies carrying out regular or occasional imports exceeding exemption thresholds,
• organisations preparing to obtain the status of an authorised CBAM declarant,
• companies seeking to analyse the impact of CBAM on operating costs, margins and supply chain structures,
• participants in M&A transactions involving importing companies,
• teams responsible for tax, customs, ESG, finance, compliance, procurement and risk management.

We support both organisations at an early stage of CBAM implementation and entities already fulfilling reporting obligations that wish to streamline processes and prepare for the target model applicable after 2026.

How?

We provide specialised CBAM advisory services by combining regulatory expertise, experience in customs and tax matters, ESG competencies and hands-on project experience. We operate flexibly, supporting both one-off analyses and reporting as well as comprehensive CBAM process implementations within organisations.

Our objective is to move from a reactive reporting approach to a coherent, controlled and secure model for managing CBAM obligations, integrated with customs, financial, procurement and ESG processes.

Our services include, among others:

• support in collecting, verifying and reporting data on the carbon footprint of imported goods,
• value chain mapping and supplier risk analysis, including ESG due diligence elements,
• verification of CN classification and origin of goods, as well as support in obtaining Binding Tariff Information (BTI),
• design and implementation of CBAM processes (responsibility matrices, data quality control, methodology documentation),
• calculation of potential CBAM costs and assessment of the impact of regulations on contracts and margins,
• advisory support in implementing CBAM compliance procedures and integrating requirements with other internal processes,
• support in administrative proceedings, disputes and CBAM due diligence in M&A transactions,
• CBAM training tailored to participant roles, from operational teams to senior management.