Since the implementation rules for the transition period of the EU Carbon Border Adjustment Mechanism (CBAM) came into effect on October 1, 2025, regulatory pressures have been gradually released. As the world’s first carbon tariff mechanism, its transition period will last until the end of 2025 and will be officially levied in 2026. The first batch of six industries included in the supervision, such as cement, steel, and aluminum, currently only need to fulfill reporting obligations. However, the clear declaration procedures and data requirements in the detailed rules have put export enterprises facing compliance challenges.

The detailed rules have strict regulations on declarant qualifications and carbon emission accounting: EU importers need to apply for exclusive CBAM accounts and submit detailed data such as commodity quantity and direct and indirect carbon emissions quarterly, while distributors in the country of origin need to report core information such as the latitude and longitude of production equipment and process routes. It is worth noting that those who fail to submit reports on time during the transition period will face a fine of 10-50 euros per ton of carbon emissions, and the EU has clearly stated that it will evaluate and expand the scope of taxation before 2026. For Chinese enterprises, they not only need to deal with data security risks, but also accelerate the establishment of a carbon footprint accounting system that meets EU standards. Experts suggest that enterprises should cooperate with scientific research institutions to develop adaptive accounting methodologies and promote the mutual recognition of Chinese and EU standards to reduce export costs.