CBAM Compliance Guide for Indian Exporters
EU CBAM covers imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. The transitional period (October 2023 to December 2025) required reporting only. Since 1 January 2026, importers bringing in more than 50 tonnes a year must be authorised CBAM declarants and owe certificates for embedded emissions: certificates go on sale from 1 February 2027, and the first annual declaration is due by 30 September 2027. The UK starts its own CBAM on 1 January 2027. Indian exporters supply verified installation emissions data to their importers.
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