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Regulation (EU) 2023/956

Information for our customers: CBAM costs (Carbon Border Adjustment Mechanism)

As part of the gradual introduction of the European Carbon Border Adjustment Mechanism (CBAM), all companies that import certain goods into the EU are legally obliged to make CO₂ compensation payments for CO₂ emissions generated outside the EU. These payments are based on the tonnage of the imported goods and the resulting CO₂ emissions.

This regulation serves to protect the climate and is intended to ensure that CO₂ emissions generated during the manufacture of products outside the EU are taken into account appropriately. However, it currently still entails considerable uncertainty in terms of practical implementation and financial assessment.

Importers must verify and pay for the CO₂ emissions generated during the production of certain energy- and CO₂-intensive products imported into the EU – similar to EU producers in the EU Emissions Trading System (EU ETS).

As concrete, verified emissions data cannot currently be determined and it is not yet clear which bodies will be accredited for verification in future or whether complete verification of all relevant data will even be possible, there is currently considerable uncertainty.

Against this background, we have no choice but to use the standard values specified by the EU Commission as a basis for calculation, not only because of legal requirements but also due to a lack of available alternatives. These serve as a binding basis until a more precise and verified data basis is available.

KPO is working intensively to provide long-term verified emission values. This could lead to more favourable conditions, provided that standard values no longer have to be used in future and CO₂ pricing remains at today's level. However, there are uncertainties in this regard as well, as it is currently impossible to predict how the cost of CO₂ certificates will develop in the future and whether it will be possible to verify the entire supply chain.

Furthermore, we must point out that for the 2026 reporting year, the corresponding CBAM certificates will not have to be purchased until 2027 at certificate costs that are currently unknown. This also represents a further financial uncertainty that we cannot influence at this point in time.

We ask for your understanding that, due to these framework conditions and legal obligations, we are forced to pass on the currently unforeseeable CBAM costs to our customers based on our current knowledge.

We will, of course, do everything in our power to monitor the situation on an ongoing basis, communicate all developments transparently and always achieve the best possible economic and legally compliant outcome for our customers.

Our goal remains to offer you the highest level of reliability, clarity and partnership-based cooperation, even in this complex environment.