Definitive Period · Effective 1 January 2026

CBAM compliance infrastructure
for SME importers.

Carbon Border LLC produces the National Competent Authority application pack required for Authorised CBAM Declarant status — Operational Capacity Manual, Financial Exposure Report, HS-Code Alignment, and verified Supplier Emissions Portals — under Regulation (EU) 2023/956.

Threshold
50 t
Steel · Aluminium · Cement · Fertiliser
Hydrogen
1 kg
No de minimis
Retention
5 yr
Mandatory audit trail
Quick Compliance Check
Live · 2026 Rules

Format: 2-letter country code + identifier

Origin determines embedded emissions default.

Default intensity: 2.40 tCO₂/t

75 / 50 t threshold
0t50t LEGAL500t+
0 kg
Projected 2026 liability
€16,409
Emissions
198.0 tCO₂
ETS price
85.00/t
Phase-in × Markup
0.975 × 1.1

Formula: tonnage × intensity × 1.1 × €85 × 0.975. EU 2026 default intensity.

CBAM Authorisation Required

Imports of 75t exceed the 50-tonne legal threshold. Your EORI must be registered as an Authorised CBAM Declarant.

Begin Authorisation →
Regulation (EU) 2023/956
Implementing Reg. 2023/1773
GDPR · 5-year retention vault
Aligned to NCA submission schema

The Authorisation Pack

Four artefacts. One bundle. NCA-ready.

Every Authorised CBAM Declarant application requires the same evidence pack. We assemble it from your shipment data and supplier responses.

DOC · 01
Operational Capacity Manual

Article 5 procedures: error-detection, internal control, and emissions data validation workflows.

DOC · 02
Financial Exposure Report

Projected CBAM certificate spend for 2026–27, modelled across default and verified emissions scenarios.

DOC · 03
HS-Code Alignment

Tariff lines mapped to official EU CBAM Annex I categories with embedded emissions factors.

DOC · 04
Supplier Emissions Portals

Unique, audit-stamped URLs sent to overseas producers to collect verified data and avoid the 2026 default markup.

Built for

SME importers who cannot retain in-house counsel.

The CBAM definitive period imposes the same procedural burden on a 60-tonne importer as on a multinational steel trader. Carbon Border LLC is the operational layer that closes that asymmetry — auditable software in place of a regulatory affairs department.

  • EU and UK SMEs importing CBAM goods above the 50-tonne threshold.
  • Hydrogen and electricity importers (no de minimis).
  • Customs agents and freight forwarders acting as indirect representatives.
  • Group treasurers modelling 2026–34 carbon certificate exposure.

Workflow

From cargo manifest to NCA submission.

  1. 01
    Upload cargo manifest

    CSV scan detects all CBAM HS-codes across in-scope categories.

  2. 02
    Review liability

    Estimated 2026 certificate spend computed against EU default values.

  3. 03
    Generate the bundle

    Operational manual, exposure report, HS alignment, supplier portals.

  4. 04
    Submit to your NCA

    Download a signed ZIP. We retain a 5-year audit copy in your vault.

Reference

Frequently asked questions

What is the Authorised CBAM Declarant (ACD) status?+

From 1 January 2026, only importers (or their indirect customs representatives) holding ACD status granted by the National Competent Authority of their member state may import CBAM goods into the EU customs territory. The bundle assembles the procedural, financial, and operational evidence the NCA requires to grant that status.

Does the 50-tonne de minimis exempt my shipments?+

The de minimis applies per importer per calendar year and only to steel, aluminium, cement, and fertiliser. Hydrogen and electricity have no threshold — a single kilogram triggers declaration obligations.

Why do I need supplier emissions data?+

From 2026, importers relying on the EU default emissions value pay a regulatory markup intended to incentivise verified data collection. Our supplier portal collects emissions directly from your overseas producers in a format the NCA accepts as primary evidence.

How long must records be retained?+

Article 10 of the implementing regulation requires retention of all underlying emissions data, supplier attestations, and customs documentation for five years after the year of import. Carbon Border LLC stores your bundle in an immutable vault for the full retention window.

Are you a law firm or licensed advisor?+

No. Carbon Border LLC provides regulatory technology and document automation. The bundle is engineered to mirror NCA submission requirements, but the legal responsibility for the declaration remains with the importer or their licensed representative.

£1,499 · One-time · Instant download

Secure your NCA Authorisation Bundle.

Penalties for unauthorised import in 2026 begin at €10–€50 per tonne CO₂e under Article 26. The pack is amortised on a single in-scope shipment.