The Carbon Border Adjustment Mechanism (CBAM) sets a fair price on the embedded emissions in imports of carbon-intensive goods into the EU, aiming to prevent carbon leakage and supports the EU’s climate objectives while encouraging cleaner industrial production in non-EU countries
For european importers, that means a new, recurring reporting and, from 2026, financial obligation (CBAM Certificates), calculated on default or actual data.
CBAM has entered its definitive regime from 2026, introducing obligations for importers including authorisation requirements, annual reporting obligations and the purchase and surrender of CBAM Certificates corresponding to the embedded carbon emissions of imported goods.
For european importers is crucial to work closely with their non-EU suppliers to obtain actual verifed emissions data to calculate the embedded emissions linked to CBAM goods imported during the definitive period to estimate the total amount of CBAM Certificates to purchase and surrender by the end of september 2027.
Without it, importers must fall back on the country- and product-specific default values set by Implementing Regulation (EU) 2025/2621 (as corrected retroactively by Implementing Regulation (EU) 2026/1740), which are deliberately punitive: they are built on the producer country’s average emission intensity and topped up with a mark-up meant to push importers and suppliers towards actual data. The mark-up is 10% in 2026, 20% in 2027 and 30% from 2028.
01
CBAM Financial Liability Assessment
KICKSTER provides the calculation of embedded emissions across the supply chain, aligned to the CBAM rules regarding the methodologies allowed set by Implementing Regulation (EU) 2025/2547
02
Supplier Engagement
KICKSTER provides suppliers with the required reporting templates and technical guidance for the collection of embedded emissions data
03
Due-Diligence / Pre-assessment service
KICKSTER issues a comprehensive review of the supplier’s emissions data (CBAM Communication Template fulfilled) and supporting documentation, evaluating the completeness, consistency, and robustness of the emissions data prior to third-party verification
04
CBAM Financial Liability Assessment
KICKSTER supports companies to quantify the actual CBAM financial exposure, turning a compliance number into a figure the CFO can plan around.
CBAM CRM
KICKSTER PLATFORM ALLOWS TO
- Forecast CBAM liabilities
- Quantify the value of decarbonisation
- Reduce exposure
WHO WE WORK WITH
Consulting services
KICKSTER offers consulting services that are scalable and modulable to the client’s specific needs, which can be encompassed in several areas, including:
To whom it addressed
The service is suitable for all those companies which are importing products from non-EU countries included in the Regulation (EU) 2023/956 (amended by Regulation (EU) 2025/2083) i.e. cement, aluminum, fertilizer, electricity, iron and steel, aluminum and hydrogen.
Kickster's activities
KICKSTER provides an integrated portfolio of strategic advisory and compliance services, supporting companies throughout the entire CBAM value chain, from supplier engagement and emissions data collection to annual declarations, verification readiness, and CBAM cost optimization
01
CBAM applicability and impact assessments across products and supply chains
02
Gap analysis and readiness assessments for the definitive regime (Due Diligence/Pre-assessment)
03
Support in obtaining and maintaining Authorized CBAM Declarant status
04
Integration of CBAM requirements into procurement and supplier management
05
Embedded emissions calculations in accordance with the CBAM methodology
06
Preparation of the annual CBAM Declaration and coordination of third-party verification
07
Calculation and management of CBAM certificate obligations
08
Assessment of carbon prices paid in the country of origin and eligible deductions
09
Calculation of total CBAM costs and development of future cost forecasts
10
Identification of CBAM cost reduction opportunities through supplier engagement, procurement optimization, and sourcing strategies
11
Carbon Markets trend, analysis and updates
12
Training on CBAM obligations, reporting requirements, and Registry operations