CBAM and EU Carbon Compliance Advisory
The EU Carbon Border Adjustment Mechanism moved into its definitive phase on 1 January 2026. Importers of iron and steel, aluminium, cement, fertilisers, hydrogen, and electricity now need authorised declarant status, verified emissions data from their suppliers, and a plan to buy CBAM certificates.
FG Capital Advisors sets up CBAM compliance for EU importers and prepares their non-EU suppliers to report. We charge a fixed fee for the setup and an annual retainer for reporting.
Request an EstimateWhat Importers Have to Do Now
Authorised Declarant Status
Importers bringing in more than 50 tonnes of covered goods a year must hold authorised CBAM declarant status. Hydrogen and electricity have no threshold. Customs representatives acting for non-EU importers need the status too.
Embedded Emissions Data
Each shipment's direct and indirect emissions must be calculated using installation-level data from the producer. Where real data is missing, default values apply, and they are set to cost more over time.
Certificate Purchases
CBAM certificate sales open on 1 February 2027 for goods imported in 2026. At each quarter end, declarants must hold certificates covering at least 50% of embedded emissions imported so far that year.
Annual Declaration
The first annual declaration and certificate surrender is due by 30 September 2027. It must be backed by emissions data checked by an accredited verifier.
Source: European Commission, Carbon Border Adjustment Mechanism, as amended by the 2025 CBAM simplification regulation.
What We Set Up
- Exposure review. We map your imports by CN code, origin, supplier, and volume, check whether the 50-tonne threshold applies, and estimate your certificate cost under default values and under supplier data.
- Declarant application. We prepare and file your authorised declarant application with your national competent authority, including the financial guarantee where required.
- Supplier data collection. We send templates to your non-EU producers, train their teams on the EU calculation method, and review the installation data they return.
- Verification readiness. We get supplier data into shape for accredited verification, so you can use actual emissions instead of default values.
- Reporting and certificate planning. Under the annual retainer, we prepare the declaration, track quarterly holding requirements, and plan certificate purchases against your import calendar.
For Non-EU Producers
Steel mills, smelters, cement plants, and fertiliser producers selling into the EU are being asked by their buyers for installation-level emissions data. Producers who cannot provide it force their buyers onto default values, which raises the buyer's CBAM cost and makes the producer harder to buy from.
We work with producers to measure emissions using the CBAM method, document the carbon price already paid in their country, and prepare for verification. That gives their EU customers a lower, defensible CBAM bill.
Who Leads the Work
Amanda Martins
Leads FG Capital Advisors' carbon markets advisory, covering carbon pricing, compliance schemes, and emissions accounting for corporate clients.
Niavo Ratsimbazafy
Leads emissions quantification, GHG verification readiness under ISO 14064, and monitoring and reporting systems for industrial and project clients.
Fees
The setup is a fixed fee that depends on the number of CN codes, suppliers, and installations. Annual reporting is a separate retainer. Request an estimate with your import volumes and supplier list, and we will reply with the scope and fee.
Request an EstimateFG Capital Advisors provides advisory services and does not act as an accredited CBAM verifier or customs representative. Obligations and penalties are set by EU law and national competent authorities.
Photos via Unsplash by Patrick Hendry, 雙 film, Chris LeBoutillier, Wolfgang Weiser, Christian Lue and Jakub Żerdzicki.

