2026-09-21 · KeXinMaterials 编辑团队
CBAM 2026 Kunststoff + Verpackung B2B-Compliance-Leitfaden
CBAM-Verordnung (EU) 2023/956 trat im Mai 2023 in Kraft. Übergangsphase 2023-2025 (nur Berichterstattung). Definitive Phase ab 2026: Importeure müssen eingebettete Emissionen deklarieren, CBAM-Zertifikate kaufen und jährliche CBAM-Erklärung abgeben.
CBAM Scope 2026 (Definitive Phase)
CBAM definitive phase starts 1 January 2026. Importer must declare embedded emissions + buy CBAM certificates for each import. Sectors covered: cement, iron/steel, aluminum, fertilizers, electricity, hydrogen + plastics + packaging (added 2026).
Regulation (EU) 2023/956: Published 16 May 2023, enters into force 25 May 2023. Definitive period: 1 January 2026 onwards.
Original scope (cement, iron/steel, aluminum, fertilizers, electricity, hydrogen) covered since transitional phase Oct 2023 - Sept 2025.
Expanded scope (definitive phase 2026): Adds plastics (including polymers), packaging (some categories).
Plastics CBAM scope: CN codes 3901-3914, 3916-3921, 3925-3926 (polymers + plastic articles). Plastic protective cases typically 3923.10 or 4202.92.
Packaging CBAM scope: Some wood + paper + plastic packaging (CN 4819, 4823, 3923.21 etc). Confirm TARIC for specific product.
CBAM does NOT cover finished goods containing CBAM materials directly (initially). EU considers downstream extension for finished goods (2028-2030 proposal).
B2B relevance: Plastic protective case shipped directly from non-EU manufacturer to EU B2B buyer falls under CBAM. Plastic case component in finished goods assembly is subject to indirect CBAM disclosure (2028+).
Non-EU origin: CBAM applies to goods produced outside EU customs territory. EU-produced goods exempt. Goods from EFTA (Iceland, Liechtenstein, Norway, Switzerland) exempt under specific conditions.
CBAM Transitional Phase (Oct 2023 - Sept 2025)
Transitional phase completed 31 December 2025. During this phase, importers reported embedded emissions quarterly but did NOT pay CBAM certificate fees.
Transitional phase: 1 October 2023 - 31 December 2025 (extended from initial 2025 end to give importers more time).
Reporting obligation: Quarterly CBAM reports on embedded emissions for all CBAM-covered imports. Even though no payment, reporting was mandatory.
Importer of record: Non-EU manufacturer cannot self-file. EU-established importer of record must file CBAM report.
Indirect importer: Authorized declarant can file on behalf of importer. Authorized CBAM declarant status requires accreditation by EU customs authority.
No payment: During transitional phase, importers only reported. Actual CBAM certificate purchase starts 2026.
Carbon price in third country: If manufacturer paid carbon price in third country (e.g., China ETS for steel), can offset against CBAM liability.
Data sources: Manufacturer disclosure + EU default values (high penalty rate) + verified third-country data (preferred).
B2B impact during transitional: EU B2B buyers negotiated with non-EU suppliers for emission data disclosure. Some suppliers lacked capability and required training.
B2B takeaway: Suppliers that disclosed emissions data accurately in 2023-2025 are best positioned for 2026 definitive phase.
CBAM Definitive Phase 2026 Mechanics
From 1 January 2026, CBAM certificate purchase + annual CBAM declaration mandatory. CBAM price = EU ETS weekly auction price.
CBAM certificates: Each certificate represents 1 tonne CO2-equivalent. Purchased from EU Commission via national competent authority.
CBAM price: EU ETS weekly auction price. As of late 2025, EUR 70-90 per tonne CO2.
Surrender obligation: By 31 May each year, importer must surrender CBAM certificates covering previous year imports embedded emissions.
CBAM declaration: Annual declaration of all CBAM-covered imports + embedded emissions + certificate surrender. Filed via CBAM registry (cbam.ec.europa.eu).
Penalties: Late filing EUR 50-100 per tonne. Inaccurate data EUR 50-100 per tonne for uncovered emissions. Repeated violations can revoke authorized CBAM declarant status.
Authorized CBAM declarant: Accredited by EU customs authority. Allows indirect importers (no EU presence) to appoint authorized declarant. Becoming authorized declarant is complex; many importers use customs brokers.
Penalties are FIRM: Unlike customs declarations with discretion, CBAM penalties are formula-based and strict.
Verification: From 2026, importers must use verified emission data (not EU defaults). Third-country verification schemes are being developed.
B2B implication: Cost of plastic + aluminum + steel imported into EU increases by EUR 50-200 per tonne of material due to CBAM (depending on emission intensity).
CBAM Embedded Emissions Calculation
Embedded emissions = direct + indirect CO2-equivalent per tonne of CBAM product. Calculation uses ISO 14067 + PEF methodology + EU CBAM Implementing Regulation.
Direct emissions: CO2 from manufacturing process (combustion of fuels, process emissions). 1.0 tCO2 per tonne steel (average).
Indirect emissions: CO2 from electricity consumed in manufacturing. Electricity grid factor for non-EU country used. EU average 0.25 tCO2/MWh.
Total embedded emissions: Direct + Indirect. Typical: 1.5-2.5 tCO2 per tonne steel. 0.5-1.5 tCO2 per tonne plastic.
Plastics specific (per tonne): PP 0.7 tCO2 / PET 1.5 tCO2 / ABS 1.8 tCO2 / Polycarbonate 2.5 tCO2 / aluminum (primary) 8-12 tCO2.
CN code 3923.10 (plastic packing articles): Embedded emissions ~1.0-2.0 tCO2 per tonne (depending on polymer).
CN code 7615.20 (aluminum articles): Embedded emissions 4-8 tCO2 per tonne (primary aluminum ~10 tCO2, recycled aluminum ~0.5 tCO2).
EU default values (fallback): Higher penalty rate. EU publishes default values by CN code. Use only if supplier cannot provide actual data.
Actual values: Preferred. Requires manufacturer disclosure of total production + emissions + raw materials.
Verification: From 2026, must be verified by accredited verifier. Cost EUR 5,000-30,000 per manufacturer site visit.
B2B implication: For plastic protective case, embedded emissions ~1.5-2.5 tCO2 per tonne. At EUR 80/tCO2 = EUR 120-200 per tonne of case. For a 2 kg case = EUR 0.24-0.40 per case CBAM cost.
CBAM B2B Compliance Workflow
Recommended 5-step workflow for B2B buyers + sellers for CBAM compliance on plastic + packaging imports.
Step 1 - Determine CBAM exposure: Check if imported product falls under CBAM CN codes. Plastic protective case 3923.10 typically covered.
Step 2 - Identify importer of record: EU-established importer is responsible. If you are non-EU exporter, your EU buyer handles CBAM.
Step 3 - Collect emission data: Ask manufacturer for embedded emission disclosure. Get factory audit + ISO 14067 report or EU CBAM implementing regulation.
Step 4 - Appoint authorized declarant: If importer has no EU presence, must appoint authorized CBAM declarant (customs broker, freight forwarder with CBAM accreditation).
Step 5 - File CBAM declaration: Annual declaration by 31 May. Include all CBAM-covered imports for previous year + embedded emissions + certificate surrender.
Manufacturer disclosure format: EU Commission provides template. Key data: total mass imported, total embedded emissions (direct + indirect), electricity source, fuel source.
Carbon cost offset: If manufacturer paid third-country carbon price (e.g., China national ETS for aluminum), can reduce CBAM liability. Requires documentation.
Cost pass-through: B2B buyer typically passes CBAM cost to end customer. Expect 1-3% price increase on CBAM-covered imports.
Long-term: Manufacturers investing in renewable energy + recycled content can reduce embedded emissions + CBAM cost. Competitive advantage.
B2B recommendation: For 2026 EU-bound orders of plastic + aluminum protective cases, factor EUR 0.20-0.50 per case CBAM cost into pricing. Collect emission disclosure from supplier.
核心要点
- CBAM-Verordnung (EU) 2023/956 in Kraft seit Mai 2023. Definitive Phase 1. Januar 2026: Kunststoffe + Verpackungen eingeschlossen.
- CN-Code 3923.10 (Kunststoff-Verpackungsartikel) und 4202.92 (Reiseartikel) fallen unter CBAM-Geltungsbereich.
- CBAM-Zertifikatspreis = EU-ETS-Wochenauktionspreis (~EUR 70-90/tCO2 Ende 2025).
- Eingebettete Emissionen für Kunststoff ca. 1,5-2,5 tCO2/Tonne. Für 2 kg Koffer = EUR 0,24-0,40 CBAM-Kosten.
- B2B-Empfehlung: Für 2026 EU-bestimmte Kunststoffkoffer-Bestellungen, EUR 0,20-0,50 pro Koffer CBAM-Kosten einplanen. Hersteller-Emissionserklärung einholen + autorisierten CBAM-Anmelder bestellen.
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