CBAM EngineEU Carbon Border Adjustment Mechanism cost calculator
CBAM · Definitive period since 1 January 2026
Calculate. Compare. Decide.
Since 1 January 2026, importers bear the cost of the CO₂ embedded in the steel, aluminium, cement, fertilisers and hydrogen they buy outside the EU. The CBAM Engine quantifies that exposure line by line, identifies the savings that verified supplier data delivers and projects the cost to 2034. From those results, BeAI uses AI to generate management reports and the declaration documentation.
- Per line
- certificates, cost and data quality check on every imported line
- 2026-2034
- cost outlook under the free allocation phase-out schedule
- AI-Powered
- generative AI built into the process: reports and declaration documentation from the engine figures
- Web app 24/7
- accessible at any time from a browser, with no installation
The calculation engine: every figure traceable
The core of the CBAM Engine. Every figure traces back to a visible formula and an editable parameter, and is recalculated immediately.
Calculation per line
Embedded emissions, the year's mark-up, CBAM factor, benchmark and carbon price paid at origin, applied to every imported line.
Line by line
Default versus actual data
Contrasts the cost at country default values with verified data from the source installation, and quantifies the savings per supplier.
Savings per supplier
Outlook to 2034
Cost trajectory at constant volume, under the CBAM factor schedule, mark-ups and price path. Sensitivity analysis on the CO₂ price.
2026-2034
Regulatory scenarios
Comparison between the regulation in force and the proposed EU ETS revision COM(2026) 616, flagged as not adopted.
In force / proposal
Data quality check
Each line states whether it is complete and consistent: CN code in the catalogue, installation with verified data, date and method.
OK or reason
Treasury and compliance
Cost per quarter, 50 t threshold check, certificates to be held each quarter and the applicable penalty in case of non-compliance.
Cash calendar
One integrated process, from import records to the CBAM declaration
The CBAM Engine brings three capabilities into a single flow: the complete process on one database, a calculation engine that derives every figure with the regulation's formula, and generative AI that drafts reports and documentation from those figures.
CBAM Engine
End-to-end integrated process
- Integrated process
- Calculation engine
- Generative AI
- 01
Imports and scope
Loading of the year's imports from a CSV file (date, CN code, country of origin, tonnes, method and installation) and identification of the lines subject to CBAM and of the 50 t threshold.
Lines in scope
- 02
Supplier data
Verified emissions of each source installation, its benchmark and the carbon price paid at origin. Without verified data, the country default value applies with that year's mark-up.
Data per installation
- 03Engine
Calculation engine and data checks
The regulation's formula applied to every line: certificates, cost and savings from actual data, with a quality check on each line.
Cost per line
- 04GenAI
Generative AI drafting
Drafting of internal reports and the declaration documentation from the engine results, referencing the formula and parameter behind each figure.
Traceable drafts
- 05
Review and submission
The company's teams review and complete each document. The authorised CBAM declarant submits the annual declaration in the CBAM Registry by 30 September.
Annual declaration
- 06
Certificates and monitoring
Certificates to be held each quarter, cash planning, updates to the price and parameters, and the cost outlook to 2034.
Ongoing control
Certificates = max(0; Q × [SEE − CBAM factor × CSCF × BM − Price paid at origin / CBAM price])- 1 CSV
- to load a year of imports
- 5 views
- summary, imports, outlook, shield and parameters
- 100%
- of parameters visible and editable: factors, mark-ups, prices, catalogue and installations
- No installation
- on company systems: the application runs in the browser
AI-Powered
AI-Powered documentation on top of the calculation engine
BeAI, an AI-native lab, applies generative AI to the engine results to produce the company's management reports and the documentation that the CBAM declaration requires today.
Internal reports and documentation
Executive report. CBAM cost for the year, savings from actual data and outlook to 2034, for management and the board.
Treasury report. Certificates and cash requirements per quarter, with the holding and purchase schedule.
Supplier report. Cost of missing verified data and verification priority for each supplier.
Methodology record. Formulas, parameters, sources and version of each calculation, in support of internal audit.
Documentation for the declaration
Draft annual declaration. Quantities per type of good, embedded emissions and certificates to surrender, under Article 6 of Regulation (EU) 2023/956.
Actual data file. Data for each source installation with its verification report, organised by supplier.
Carbon price paid at origin. Supporting evidence of the price paid in the country of origin, for its deduction.
Supporting records. Documentation the authorised declarant must keep to substantiate the declaration.
The engine calculates
Every figure in each document comes from the engine, not from the AI, and keeps its formula and parameter.
The AI drafts
It structures, explains and tailors the results to each audience.
The company reviews
Each document is reviewed before use; the declaration is submitted by the authorised declarant.
Scope. Documentation is generated under the regulation in force at the review date. The declaration is submitted in the CBAM Registry under the responsibility of the authorised declarant. It is not legal or tax advice.
The 2026 bill is settled in 2027
Importers declare and pay for the CO₂ embedded in their purchases from outside the EU, at a cost that rises every year to 2034.
Deadlines under way
Imports made in 2026 must be declared by 30 September 2027. Certificate sales open on 1 February 2027.
Default values with a mark-up
Without verified supplier data, the country default value applies with a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers).
Free allocation phase-out
The CBAM factor falls from 97.5% in 2026 to 0% in 2034. With the same volume, the cost multiplies.
Fragmented information
Customs, purchasing, suppliers and source installations. The information sits across departments, and each line requires its CN code, country and method.
What the regulation sets
- 50 t
- annual threshold per importer below which CBAM does not apply (except hydrogen and electricity)
- 30 Sep 2027
- deadline for the annual declaration of 2026 imports
- 50%
- of the year's certificates held at the end of each quarter from 2027
- €100/t
- indexed penalty per certificate not surrendered, without prejudice to the obligation to surrender it
Scope. Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083. Summary for guidance: the applicable text is the one published in the Official Journal.
Illustrative case
A European steel mill importing 100,000 tonnes of metallics
Pig iron, ferroalloys and semi-finished products from several origins. Some suppliers provide verified data; the rest do not.
- €3.6M
- CBAM cost for 2026 with the current mix of actual data and default values
- 41%
- less than if everything were declared with default values (€6.1M)
- × 4.4
- growth in the annual cost between 2026 and 2034 at the same volume
- €70.3M
- cumulative 2026-2034 savings from actual data versus all default values
Scope. Illustrative case with hypothetical volumes. Default values from secondary sources, to be confirmed against the annex of Implementing Regulation (EU) 2025/2621. Prices from the fourth quarter of 2026: BeAI assumptions. Scenario: regulation in force.
Annual CBAM cost and cumulative savings, 2026-2034
Bars: annual cost with the current mix versus everything at default values. Line: cumulative savings from actual data.
Cumulative savings
Show the data as a table
| Year | CBAM factor | Price (€/t CO₂) | Current mix | All default | Cumulative savings |
|---|---|---|---|---|---|
| 2026 | 97.5% | 78.74 | €3.6M | €6.1M | €2.5M |
| 2027 | 95% | 85.00 | €4.5M | €8.3M | €6.2M |
| 2028 | 90% | 90.00 | €5.6M | €10.9M | €11.6M |
| 2029 | 77.5% | 95.00 | €6.5M | €13.0M | €18.0M |
| 2030 | 51.5% | 100.00 | €8.1M | €16.8M | €26.8M |
| 2031 | 39% | 105.00 | €9.3M | €19.3M | €36.7M |
| 2032 | 26.5% | 110.00 | €11.3M | €21.9M | €47.3M |
| 2033 | 14% | 115.00 | €13.4M | €24.6M | €58.5M |
| 2034 | 0% | 120.00 | €15.9M | €27.7M | €70.3M |
For European producers, CBAM is also a margin lever
Imported product without verified data bears CBAM at default values. The CBAM Engine quantifies that cost per tonne, by product and country of origin.
Extra cost of imports
Euros of CBAM per tonne borne by wire rod or rebar from each origin, year by year to 2034.
Pricing and commercial strategy
How much margin opens up against each origin and when, as a basis for pricing policy and market selection.
Own footprint as evidence
With BeAI's footprint per batch, the European producer evidences the difference with its own data.
| Product | Origin | 2026 | 2030 | 2034 |
|---|---|---|---|---|
| Wire rod (CN 7213 91 49) | Turkey | 95 | 230 | 360 |
| Wire rod (CN 7213 91 49) | India | 265 | 485 | 666 |
| Rebar (CN 7214 20 00) | Algeria | 155 | 320 | 468 |
| Rebar (CN 7214 20 00) | Egypt | 241 | 449 | 623 |
Scope. Using default values from secondary sources, to be confirmed against the official annex, and the same price assumption and regulation-in-force scenario as the illustrative case. An exporter with lower verified actual data reduces this extra cost.
Designed to decide, not only to declare
| In-house spreadsheet | CBAM Engine | |
|---|---|---|
| Formula | Has to be built and maintained | Implemented and tested against the reference Excel |
| 2026-2034 schedule | Factors and mark-ups entered by hand | Included and editable, with source notes |
| Default versus actual data | One calculation at a time | Compared on every line, with savings per supplier |
| Regulatory scenarios | Not covered | In force and proposal COM(2026) 616 |
| Data quality | No systematic checks | Check per line with the reason |
| European producer | No competitive analysis | Extra cost of imports by product and origin |
| Access | Local spreadsheets, with scattered versions | Web app available 24/7, with a single version of the data |
Built on the regulation in force
The CBAM definitive period began on 1 January 2026. The engine applies the regulation and its implementing acts.
| Act | What it sets | Status in the engine |
|---|---|---|
| Regulation (EU) 2023/956 | CBAM mechanism, sectors, certificates, penalties | Applied Applied |
| Regulation (EU) 2025/2083 | Simplification: 50 t threshold, declaration on 30 September, certificate sales from 1 February 2027 | Applied Applied |
| Implementing Regulation (EU) 2025/2620 | Free allocation adjustment and benchmarks (columns A and B) | Applied, under review Applied. 2026 benchmarks provisional; final ones for imports from 1 January 2027 |
| Implementing Regulation (EU) 2025/2621, corrected by 2026/1740 | Default values by product and country, and mark-ups | Applied, under review Applied. Catalogue under review against the official annex |
| Certificate price (DG TAXUD) | Quarterly average of EU ETS auctions in 2026; weekly from 2027 | Applied 2026: Q1 €75.36, Q2 €75.28, Q3 €82.32. Q4 estimated until published |
| Proposal COM(2026) 616 | EU ETS revision: 15% of allocation restored from 2028 and phase-out extended to 2038 | Proposal, not adopted Optional scenario |
Scope. The CBAM Engine is an estimation tool. It does not replace the accredited verifier or the legal or tax adviser, and it is not legal or tax advice.
For those who import, and for those who compete with imports
Steel mills and foundries
They source pig iron, ferroalloys, prepared scrap or semi-finished products from outside the EU.
Distributors and importers
They import steel, aluminium or fertilisers and need to pass the cost through to price.
Cement and materials
Calculation with direct and indirect emissions, as the regulation sets for these sectors.
Low-carbon European producers
They need to quantify their competitive advantage over imported product.
A good fit when the company
- Imports more than 50 tonnes of CBAM goods a year.
- Works with suppliers in several countries, not all of which provide verified data.
- Needs to budget the 2026 cost before buying certificates in 2027.
- Needs to prioritise which suppliers should verify their data first.
- Competes in Europe with imported product from carbon-intensive origins.
A different profile or use case? Contact BeAI
Available today and roadmap
| Feature | Status |
|---|---|
| Calculation per line, annual summary, outlook, shield, scenarios | Available |
| CSV import and export | Available |
| Equivalent engine in Excel | Available |
| AI-generated reports and declaration documentation (BeAI service) | Available |
| Application interface in English | In progress |
| Default value catalogue loaded from the official annex | In progress |
| Connection to ERP and to the customs declaration | Planned |
| Multi-user with database and API | Planned |
| Requests for verified data to suppliers | Planned |
| Electricity and complex goods with precursors | Planned |
| File for the CBAM Registry | Planned |
Frequently asked questions
Should the CBAM cost be calculated now?
Yes. The definitive period began on 1 January 2026: this year's imports are declared and settled in 2027. Some values are still to be made official, such as the final 2027 benchmarks, which the engine treats as editable parameters.
How is the CBAM cost of an import line calculated?
Certificates = max(0; tonnes × [embedded emissions − CBAM factor × CSCF × benchmark − carbon price paid at origin / certificate price]). Cost = certificates × certificate price. In 2026 the CBAM factor is 97.5% and the price is the quarterly average of EU ETS auctions (Q3 2026: €82.32/t CO₂). It is not legal or tax advice.
What does the AI do in the CBAM Engine?
It drafts internal reports and the declaration documentation from the engine results. It does not calculate: every figure comes from the engine formula and parameters, and is traceable. The company reviews each document before use, and the declaration is submitted by the authorised CBAM declarant. It is not legal or tax advice.
What happens if a supplier provides no data?
The default value of the country of origin applies, with that year's mark-up. The engine quantifies the cost of the missing data supplier by supplier, so verification requests can be prioritised.
Does it replace the verifier or the adviser?
No. It is an estimation and decision-support tool, and it is not legal or tax advice. Actual data must be verified by an accredited verifier, and the declaration is submitted by the authorised CBAM declarant.
Does it cover the EU ETS revision currently under negotiation?
Yes, as an optional scenario flagged as a proposal not yet adopted: proposal COM(2026) 616 revising the EU ETS. By default, the engine applies the regulation in force.
Which sectors does it cover?
Iron and steel, aluminium, cement, fertilisers and hydrogen. Electricity is on the roadmap.
Where is the data stored?
The current version runs in the browser: data remains on the user's computer and is not sent to any server. A multi-user version is planned.
Is it available in Excel?
Yes. The same engine is available in Excel, with results identical to the web version.