Guides

Carbon price paid at home: can it reduce your buyer's CBAM cost?

If your plant pays a carbon price in its own country, your EU buyer may claim fewer CBAM certificates. How the rule works, what evidence is needed, and why the details are still pending.

Checked against the EU rules on 6 October 2026.

CBAM is meant to charge only once for the same emissions. Article 9 of the CBAM Regulation therefore lets the EU importer's declarant claim fewer certificates where a carbon price was already paid in the country where the goods were made.

With your own verified figure

• The reduction covers a carbon price that was effectively paid for the declared emissions.
• Any rebate or other compensation available in your country, such as free allowances, is subtracted.
• The documents must be certified by a person independent of the declarant and of your country's authorities, with proof of actual payment.
• The declarant keeps these records for four years after the declaration.

On EU default values

A reduction is then possible only by reference to a yearly default carbon price for your country. From 2027 the Commission may publish such default prices for countries with carbon pricing rules.

What is still pending

How the price converts into a reduction, the evidence required and who may certify it are set by implementing rules. The Commission published a draft on 13 May 2026. When this page was written (6 October 2026) we had not found adopted rules; check the Commission's CBAM pages before relying on a reduction.

What it means for you

• Only a price actually paid counts. A scheme with free allowances covering all your emissions leaves little or nothing to deduct.
• Buyers often ask about national schemes such as an emissions trading system or a carbon credit scheme. Whether yours qualifies, and for how much, depends on the final rules.
• Until then, price your offers on the CBAM cost without a reduction, and keep records of any carbon price your plant pays.

Work out the cost first with the cost calculator, and read who pays CBAM.

Sources: Regulation (EU) 2023/956, Article 9, as replaced by Regulation (EU) 2025/2083; Commission news of 13 May 2026. Not legal advice.

General information for planning, not legal, tax or customs advice. See the disclaimer.