CBAM compliance for importers in Germany
Germany is the EU's largest importer of CBAM-scope goods by tonnage. Any Germany-established importer whose annual volume exceeds 50 tonnes across steel, aluminium, cement or fertilisers must hold Authorised CBAM Declarant status with DEHSt before clearing customs.
Who needs to register
Any importer established in Germany whose cumulative annual imports of CBAM-scope goods exceed 50 tonnes across all EORIs. Below the threshold, voluntary registration is strongly recommended — the ETS certificate price rises 15%+ per year through 2034, and unregistered importers face a €50/tCO₂ non-compliance penalty on top of the base liability.
Carbon Border generates every field on the Deutsche Emissionshandelsstelle application; you review, sign, and submit.
Top HS codes for CBAM imports through Germany
| HS code | Category | Default intensity (tCO₂/t) | 2026 liability / 100 t |
|---|---|---|---|
| 2507 | Cement | 0.20 | €1,823 |
| 2523 | Cement | 0.90 | €8,205 |
| 2716 | Electricity | 0.45 | €4,102 |
| 2804 | Hydrogen | 12.00 | €109,395 |
| 2808 | Fertilisers | 2.60 | €23,702 |
| 2814 | Fertilisers | 2.40 | €21,879 |
| 2834 | Fertilisers | 1.60 | €14,586 |
| 3102 | Fertilisers | 2.20 | €20,056 |
| 3105 | Fertilisers | 2.00 | €18,233 |
| 7206 | Iron & Steel | 2.10 | €19,144 |
Figures use the EU 2026 default intensity + 10% markup at €85/tCO₂ × 97.5% phase-in factor. Verified supplier data drops the markup to zero — usually a 15-25% saving.
Worked example
An importer shipping 100 tonnes of HS 2507 (Cement) into Germany in 2026 would owe:
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