CBAM compliance for importers in Ireland
Irish importers file with the EPA. Carbon Border handles the EPA application, the supplier emissions portal for your UK and non-EU suppliers, and quarterly CBAM certificate procurement in EUR.
Who needs to register
Any importer established in Ireland 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 Environmental Protection Agency application; you review, sign, and submit.
Top HS codes for CBAM imports through Ireland
| 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 Ireland in 2026 would owe:
Ready to get authorised in Ireland?
€1,499 one-time application pack + €299/mo compliance engine. Cancel anytime.