Webinar: Managing CBAM Risks and Costs for Importers

Understand the key CBAM cost drivers and how to actively manage them, from contractual risk allocation to certificate strategies.

This webinar provides a structured overview of the main CBAM cost drivers and the levers available to importers to manage them effectively. It combines legal perspectives on supplier contracts with strategic and operational insights into CBAM certificate management, offering a comprehensive approach to controlling CBAM exposure.

Background

Since 1 January 2026, the import of CBAM goods into the customs territory of the European Union creates direct financial obligations. These costs must be settled through the purchase and surrender of CBAM certificates, starting in 2027. The most important drivers of CBAM risk and cost exposure are:

• emissions data from supply chains
• prices for CBAM certificates

While certificate procurement is under the direct control of the importer, emissions data is determined by suppliers. Nevertheless, the importer ultimately bears the full CBAM liability.

Well-designed CBAM clauses in supplier contracts provide a mechanism to address this imbalance. They align supplier incentives with importer objectives, enable the allocation of liability and cost, and establish a framework that encourages emissions reductions across the supply chain. At present, emissions data represents the most significant lever for reducing expected CBAM costs.

The second key lever is directly controlled by the importer and concerns the efficient management of CBAM certificates. This requires compliance with regulatory requirements while optimising procurement costs.

Given the complexity of CBAM certificate management, including limited validity periods, fluctuating import volumes, volatile certificate prices, and partially delayed availability of verified emissions data, a well prepared and structured certificate management strategy is essential for most importers.

Webinar Content

In this webinar, together with legal advisors Van Bael & Bellis, we explore how importers can actively manage CBAM cost drivers through both contractual and operational measures. We will discuss how CBAM clauses in supplier agreements can support risk management, with particular emphasis on:

• General legal and contractual requirements
• Clauses relating to emissions data
• Cost sharing mechanisms between importer and supplier
• Allocation and management of CBAM related liabilities

In addition, we will demonstrate how CBAM cost exposure related to certificate procurement can be addressed through structured and rule-based strategies, with a focus on:

• Regulatory requirements for CBAM certificates from 2027 onwards
• Key design parameters and levers for CBAM certificate procurement strategies