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Since 1 January 2026 the Carbon Border Adjustment Mechanism (CBAM) is in its definitive period: importers of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity into the EU need the status of authorised CBAM declarant, file an annual declaration and, from 2027, surrender CBAM certificates. Importers below 50 tonnes of goods a year are exempt, except for electricity and hydrogen (Regulation (EU) 2023/956, as amended by Regulation (EU) 2025/2083).
This page is for importers, customs representatives and buyers of steel, aluminium, cement and fertiliser products in the Netherlands. It explains the 50-tonne threshold, the authorisation, the annual declaration and certificates, the role of the Dutch Emissions Authority and how CBAM costs can be allocated in contracts. Importing CBAM goods into the Netherlands? Have our Dutch lawyers check your obligations and contracts.
What is the Carbon Border Adjustment Mechanism?
An EU levy that puts a carbon price on emissions embedded in certain imported goods, in line with the price EU producers pay under the EU Emissions Trading System. It applies to goods listed in Annex I of Regulation 2023/956, in the sectors cement, iron and steel, aluminium, fertilisers, hydrogen and electricity.
CBAM started with a transitional period from 1 October 2023 in which importers only reported embedded emissions. The definitive period began on 1 January 2026, when the rule that only authorised CBAM declarants may import CBAM goods, the declaration and surrender obligations and the penalty provisions started to apply (Article 36(2)(b) Regulation 2023/956, as amended); applications for authorisation have been possible since 31 December 2024 (Article 36(2)(a)). The amending Regulation 2025/2083 simplified the system before that date, mainly by introducing a de minimis threshold.
Who is exempt under the 50-tonne CBAM threshold?
An importer whose imports of CBAM goods do not exceed 50 tonnes net mass in a calendar year, counted across all CN codes together. The exemption does not apply to electricity or hydrogen. Exempt importers declare the exemption in their customs declaration (Article 2a and Annex VII, point 1).
If an importer exceeds the threshold during the year, all CBAM obligations apply to all goods imported in that year, including those below the threshold (Article 2a(2)). The Commission reviews the threshold every year by 30 April and can amend it by delegated act from the next calendar year (Article 2a(3)). Monitor your volumes during the year, not only at year-end.
What must a CBAM importer do in the definitive period?
Apply for the status of authorised CBAM declarant before importing, submit a CBAM declaration for each calendar year by 30 September of the following year, and from 2027 buy and surrender CBAM certificates for the embedded emissions (Articles 5, 6 and 20).
| Step | Deadline or date | Legal basis |
|---|---|---|
| Apply for authorised CBAM declarant status | Before importing; importers that applied by 31 March 2026 could continue importing pending the decision | Articles 5(1) and 17 |
| Importer not established in the EU | The indirect customs representative must obtain the status | Article 5(2) |
| Annual CBAM declaration (quantities, embedded emissions, certificates) | By 30 September each year; first in 2027 for the year 2026 | Article 6(1) |
| Sale of CBAM certificates on the common central platform | From 1 February 2027 | Articles 20(1) and 36(2)(d) |
| Surrender of certificates | By 30 September for the preceding year | Articles 6 and 22 |
| Certificates held at the end of each quarter | From 2027: at least 50% of the embedded emissions imported since the start of the year | Article 22(2) |
Embedded emissions are based on actual emissions from the producer’s installation, verified by an accredited verifier, or on default values (Article 7(2)). Your supplier’s emission data therefore have direct financial value; without them you pay on default values.
Which authority enforces CBAM in the Netherlands?
The Dutch Emissions Authority (Nederlandse emissieautoriteit, NEa) is the competent authority for CBAM in the Netherlands (Article 2.2 Environmental Management Act). Customs checks the goods at import.
An authorised declarant that fails to surrender enough certificates by 30 September is liable for a penalty equal to the excess emissions penalty under the EU Emissions Trading System for each certificate not surrendered (Article 26(1)). Importers that imported above the threshold and were refused authorisation face penalties based on the embedded emissions established by the authority (Article 17 and Article 26(2a)). NEa decisions can be challenged by objection and appeal under Dutch administrative law. Received a question or decision from the NEa? Let a Dutch lawyer review it before the deadline.
How do you allocate CBAM costs in supply contracts?
By agreeing in writing who acts as authorised declarant, who obtains and verifies the emission data, who bears the certificate cost and what happens if data are missing. CBAM costs fall on the importer, which is not always the party that controls the data or the price.
Under delivered terms, such as DDP, the seller usually acts as importer and bears CBAM; under EXW or FCA the buyer imports and pays. Contracts should oblige the non-EU producer to provide installation and emission data in the format the declarant needs, allow price adjustments when default values apply, and set out warranties and indemnities for incorrect data. Our page on EUDR, CBAM and Incoterms 2020 explains the link with delivery terms.
Practical example: a Dutch metal wholesaler
Suppose a Dutch wholesaler imports 30 tonnes of aluminium profiles from Turkey in the first quarter of 2026 and plans a further 40 tonnes in autumn. With the second shipment the importer exceeds 50 tonnes, so all 70 tonnes become subject to CBAM for 2026 (Article 2a(2)).
Because the wholesaler expects from the start to exceed the threshold, it has to apply for the status of authorised CBAM declarant before its first import (Article 5(1) and (1b)); an application filed by 31 March 2026 allowed it to keep importing pending the decision (Article 17(7a)). It then asks its Turkish supplier for verified emission data per installation, and files its first declaration by 30 September 2027 (Article 6(1)). The purchase contract is amended so that the supplier provides the data and bears the extra cost if default values have to be used because the data are late or incomplete.
When do you need a lawyer for CBAM?
When you need to decide whether you are the importer or declarant, when you approach the 50-tonne threshold, when suppliers refuse or delay emission data, when you renegotiate prices and delivery terms, and when the NEa questions your declaration or imposes a penalty.
MAAK Advocaten in Amsterdam advises importers and traders on CBAM obligations and drafts the contract clauses on roles, data, costs and liability; we also act in objections and appeals. Martin Krüger is your contact for product regulation; see our product regulation attorney page and our overview of EU product law.
Frequently asked questions about CBAM
When did the CBAM definitive period start?
On 1 January 2026, after a transitional reporting period that started on 1 October 2023 (Article 36(2)(b) Regulation 2023/956, as amended by Regulation 2025/2083).
What is the CBAM 50-tonne threshold?
Importers whose CBAM goods do not exceed 50 tonnes net mass per calendar year, counted across all CN codes, are exempt. The threshold does not apply to electricity or hydrogen (Article 2a and Annex VII).
When is the first CBAM declaration due?
By 30 September 2027, for goods imported in 2026 (Article 6(1)).
From when can CBAM certificates be bought?
From 1 February 2027, on the common central platform (Article 20(1) and Article 36(2)(d)).
Who is the CBAM authority in the Netherlands?
The Dutch Emissions Authority (NEa), designated in Article 2.2 of the Environmental Management Act.
Primary sources
Dutch statutes are only officially available in Dutch, on wetten.overheid.nl. Judgments can be found on rechtspraak.nl by their ECLI number. Legal position checked on 28 October 2026.
- Regulation (EU) 2023/956 (CBAM Regulation), as amended: Articles 2a, 5, 6, 7, 17, 20, 22, 26, 36 and Annexes I and VII
- Regulation (EU) 2025/2083 (simplification: de minimis threshold, declaration deadline, certificate sales)
- Environmental Management Act (Wet milieubeheer): Article 2.2
