CBAM Romania —
Guide for Exporters
Since October 2023 the CBAM transition period began, and from 2026 European importers of steel, aluminium, cement, fertilisers, electricity and hydrogen will pay carbon certificates for embedded emissions. This guide covers everything you need to know about CBAM's impact and obligations.
What is CBAM and how does it work?
The Carbon Border Adjustment Mechanism (CBAM) is a European Green Deal instrument designed to prevent carbon leakage. Without CBAM, European producers paying for their emissions through the EU ETS would be disadvantaged against competitors from countries without a carbon price, creating an incentive to shift polluting production outside the EU.
In practice: a European importer bringing steel from Turkey or Ukraine must purchase CBAM certificates corresponding to the CO₂ emissions embedded in that steel's production. The certificate price tracks the weekly average EU ETS allowance price (currently €60–80/tonne CO₂). If the Turkish producer already paid a carbon price domestically, that amount is deducted.
Products covered by CBAM
| Sector | Typical products | CN codes (examples) |
|---|---|---|
| Steel and iron | Rolled products, beams, pipes, wire | 7206–7229, 7301–7326 |
| Aluminium | Ingots, profiles, foils, alloys | 7601–7616 |
| Cement | Clinker, Portland cement, aluminous cement | 2507, 2523 |
| Fertilisers | Ammonia, nitric acid, urea, DAP, MAP | 2808, 2814, 3102–3105 |
| Electricity | Electric energy imported from outside the EU | 2716 |
| Hydrogen | Pure hydrogen, hydrogen mixtures | 2804 |
CBAM Timeline — Key Dates
| Period | What happens |
|---|---|
| Oct. 2023 – Dec. 2025 | Transition period: EU importers report embedded emissions quarterly, no certificate purchase required. |
| 1 Jan. 2026 | Full system: importers must be authorised as CBAM declarants and purchase certificates. |
| 1 Feb. 2027 | Centralised CBAM certificate platform opens — declarants can purchase certificates for 2026 emissions. |
| 30 Sept. 2027 | Updated deadline (Omnibus package, Oct. 2025): first annual CBAM declaration for products imported in 2026, with certificate surrender (original deadline was 31 May 2027). |
How to calculate embedded carbon
CBAM distinguishes two types of embedded emissions: direct emissions (from the production process, equivalent to producer's Scope 1) and indirect emissions (from electricity consumed in production, equivalent to Scope 2 — included for aluminium, not for cement). Three calculation options exist:
- Actual installation data — Producer calculates installation-specific emissions per EU methodology and communicates them to the importer via a verified declaration. Preferred method.
- Country default values — European Commission publishes default emission values per tonne of product for each third country and sector.
- EU default values — If no country-specific values exist, EU default values plus 120% apply. Penalising option that discourages use of actual data.
Frequently asked questions about CBAM
Does CBAM affect Romanian exporters or only EU importers?
Directly, CBAM is an obligation of EU importers — companies bringing products from outside the EU into the European market. Romanian producers selling in the EU market do not pay CBAM certificates. Indirectly, CBAM improves the competitiveness of Romanian products (which already pay EU ETS) relative to imports from countries without a carbon price.
Is ISO 14067 accepted for CBAM emission calculations?
ISO 14067 is methodologically compatible with CBAM requirements, as both target emissions from the production process. However, CBAM has specific additional requirements (e.g. separating direct vs. indirect emissions), so an ISO 14067 study must be adapted. CarbonDRI can deliver calculations compatible with both requirements simultaneously.
What is the link between CBAM and my company's Scope 3?
If you purchase CBAM raw materials (steel, aluminium, cement) from outside the EU, embedded emissions become part of Scope 3 Category 1 (purchased goods) of your carbon footprint. Data collected for CBAM can be directly reused in Scope 3 calculations, reducing reporting effort. Read our Scope 3 guide.
What penalties apply if a EU importer does not submit the CBAM declaration?
The penalty is €100 per unsurrendered CBAM certificate (amount indexed to inflation), uncapped. Unauthorised importers from 2026 will no longer be permitted to import CBAM products into the EU.
Can Romanian companies benefit from CBAM competitiveness?
Yes. Romanian producers in CBAM sectors (steel, aluminium, cement) who already participate in EU ETS benefit from CBAM because their non-EU competitors now face an equivalent cost. This levels the playing field and supports investment in low-carbon production in Romania.
Need embedded emission calculations for CBAM?
CarbonDRI calculates installation-specific emissions per Regulation (EU) 2023/1773, compatible with ISO 14067. We deliver documentation for communication with European importers and CBAM certification.
Request CBAM Emission Calculation →See also: CBAM Importers Guide · ISO 14067 Guide · Scope 3 Guide · CFP Service