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CBAM Sanctioning

Last update 17/04/2026

Violations of reporting obligations, failure to surrender of CBAM certificates, as well as failure to obtain status as an authorised CBAM declarant in a timely manner, will result in the imposition of sanctions.

Source: © Diego Cervo – Fotolia

The CBAM rules provide for various sanctions both during the transition period (October 2023 to the end of 2025) and in the regular phase (from 01/01/2026). During the transition period, sanctions may be imposed for failure to submit or for incorrect or incomplete CBAM reports. In the regular phase, sanctions may be imposed for failure to submit certificates and for imports without authorisation of CBAM goods. In addition, violations in the submission of CBAM declarations may also have consequences.

Sanctions for violations of reporting obligations during the transition phase

For violations of reporting obligations during the transition period (Article 35 of Regulation (EU) 2023/956 of the European Parliament and of the Council of 10/05/2023 establishing a carbon border adjustment mechanism (hereinafter referred to as the ‘CBAM Regulation’) and Article 16 of the CBAM Implementing Regulation (EU) 2023/1773), sanctions of between EUR 10 and EUR 50 per tonne of unreported emissions may be imposed if the report is missing, incomplete or inaccurate and is not corrected within the deadline. In particularly serious cases, such as repeated errors or delays of more than six months, higher sanction amounts may be imposed. The sanction shall in increase in accordance with the European index of consumer price.

The delayed provision of registration options for reporting entities and the resulting late availability of CBAM reporting in Germany will not result in sanctions or other disadvantages for reporting entities. sanctions under Article 16 of the CBAM Implementing Regulation (EU) 2023/1773 will not be imposed withoutthe prior conduct of a correction procedure.

Sanctions for violations of obligations during the defintive regime

During the definitive regime starting on 01/01/ 2026, sanctions will be imposed if the required number of CBAM certificates is not submitted on time or if goods are imported without the necessary authorisation.

sanctions are imposed for

Übersicht: Failure to surrender CBAM certificates

If, as an authorised CBAM declarant, you fail to surrender by 30/09 of a given year — for the first time by 30/09/2027 for the year 2026 — the number of CBAM certificates corresponding to the quantity of goods imported in the previous year and their embedded emissions, a penalty shall be imposed (Article 26(1) of the CBAM Regulation).

In line with the Emissions Trading Directive (Directive 2003/87/EC), the penalty is EUR 100 per tonne of carbon dioxide equivalent emitted for which no certificate has been surrendered. The penalty increases in line with the European consumer price index.

Payment of the penalty does not exempt you from your obligation to surrender allowances retrospectively (Article 26(3) of the CBAM Regulation).

Note:

Please note that a serious or repeated breach of the obligation to surrender CBAM certificates may result in the revocation of your authorisation as a CBAM declarant (Article 17(8) of the CBAM Regulation).

Übersicht: Unauthorized import

If you import electricity, hydrogen or more than 50 tonnes of other CBAM goods without being able to prove your status as an authorised CBAM declarant, you will be subject to penalties (Article 26(2) and (2a) of the CBAM Regulation).

The penalty is three to five times the penalties for authorised CBAM declarants who have not surrendered sufficient allowances.

The weight of all CBAM goods imported by an importer in a calendar year is decisive for exceeding the threshold of 50 tonnes.

Note:

If you are unable to demonstrate the status of an authorised CBAM declarant when importing CBAM goods (electricity, hydrogen or more than 50 tonnes of other CBAM goods), but have previously (by 31/03/2026 at the latest) submitted an application for authorisation as a CBAM declarant, you will be permitted to import CBAM goods on a provisional basis (Article 17(7a) of the CBAM Regulation). Please note that the application for authorisation must have been submitted prior to importation and that you must indicate this in your customs declaration. This provisional importation without CBAM declarant status is possible until a decision has been made on your application for authorisation, for example probably until 27/09/2026 at the latest. If your application for authorisation is approved, you may continue to import goods as an authorised CBAM declarant. However, if your application for authorisation as a CBAM declarant is rejected, penalties will be imposed, the amount of which is determined in accordance with Article 17(17a) in conjunction with Article 26(2a) of the CBAM Regulation.

Note: Consequences for other violations of the CBAM Regulation 

You are required to submit a CBAM declaration for the previous calendar year by 30/09 each year at the latest, starting in 2027 for the year 2026 (Article 6 CBAM Regulation).

If it is determined that you have not submitted a CBAM declaration or have submitted an incorrect one, we will determine the total number of certificates on a binding basis based on information from the European Commission and request that you submit certificates retrospectively within one month.

Please note that serious or repeated violations of the CBAM Regulation, including serious or repeated violations of the obligation to submit a CBAM declaration, may result in the revocation of the status of an authorised CBAM declarant. This would mean that you would no longer be allowed to import CBAM goods into the customs territory of the European Union until your status has been restored.

Further information