{"id":6297,"date":"2026-01-08T17:00:00","date_gmt":"2026-01-08T09:00:00","guid":{"rendered":"https:\/\/chinaeucn.com\/?p=6297"},"modified":"2025-12-29T17:39:22","modified_gmt":"2025-12-29T09:39:22","slug":"cbam-definitive-regime-2026-onwards","status":"publish","type":"post","link":"https:\/\/chinaeucn.com\/zh\/cbam-definitive-regime-2026-onwards\/","title":{"rendered":"CBAM Definitive Regime, 2026 Onwards"},"content":{"rendered":"<p><strong>From Policy to Practice: Implementation, Compliance &amp; Strategic Business Opportunities <\/strong><br><strong>\u4ece\u653f\u7b56\u8d70\u5411\u5b9e\u8df5\uff1a\u5b9e\u65bd\u8def\u5f84\u3001\u5408\u89c4\u8981\u6c42\u4e0e\u6218\u7565\u6027\u5546\u4e1a\u673a\u9047<\/strong><\/p>\n\n\n\n<p style=\"text-align: justify\"><strong><u>Introduction<br><\/u><\/strong>From 1 January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) transitions from a transitional reporting phase to its definitive regime, marking a pivotal moment for global supply chains trading with the EU. CBAM has moved beyond pilot reporting and enters full operational implementation \u2014 with real financial obligations attached to the embedded carbon emissions in imported goods.<br>This newsletter provides a concise policy overview, outlines practical steps for compliance, and offers strategic insights into how companies \u2014 including EU importers and indirect customs representatives \u2014 can transform CBAM from a regulatory burden into a competitive lever.<br><strong><u>\u5f15\u8a00<br><\/u><\/strong>\u81ea 2026 \u5e74 1 \u6708 1 \u65e5\u8d77\uff0c\u6b27\u76df\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\uff08Carbon Border Adjustment Mechanism\uff0c\u7b80\u79f0 CBAM\uff09\u5c06\u4ece\u8fc7\u6e21\u671f\u7533\u62a5\u9636\u6bb5\u6b63\u5f0f\u8fc8\u5165\u5168\u9762\u5b9e\u65bd\u9636\u6bb5\uff0c\u8fd9\u4e00\u8f6c\u53d8\u6807\u5fd7\u7740\u4e0e\u6b27\u76df\u8fdb\u884c\u8d38\u6613\u5f80\u6765\u7684\u5168\u7403\u4f9b\u5e94\u94fe\u8fce\u6765\u5173\u952e\u62d0\u70b9\u3002CBAM \u4e0d\u518d\u53ea\u662f\u8bd5\u70b9\u6027\u8d28\u7684\u6392\u653e\u7533\u62a5\u5de5\u5177\uff0c\u800c\u662f\u8fdb\u5165\u5177\u6709\u771f\u5b9e\u8d22\u52a1\u8d23\u4efb\u7684\u5168\u9762\u8fd0\u884c\u9636\u6bb5\uff0c\u8fdb\u53e3\u4ea7\u54c1\u6240\u542b\u7684\u9690\u542b\u78b3\u6392\u653e\u5c06\u76f4\u63a5\u5bf9\u5e94\u5177\u4f53\u7684\u78b3\u6210\u672c\u3002<br>\u672c\u671f Newsletter \u5c06\u5bf9 CBAM \u653f\u7b56\u8fdb\u884c\u7b80\u8981\u68b3\u7406\uff0c\u7cfb\u7edf\u8bf4\u660e\u4f01\u4e1a\u5728\u6b63\u5f0f\u5b9e\u65bd\u9636\u6bb5\u9700\u91c7\u53d6\u7684\u5408\u89c4\u6b65\u9aa4\uff0c\u5e76\u8fdb\u4e00\u6b65\u63d0\u4f9b\u6218\u7565\u5c42\u9762\u7684\u6d1e\u89c1\uff0c\u9610\u91ca\u4f01\u4e1a\uff08\u5305\u62ec\u6b27\u76df\u8fdb\u53e3\u5546\u53ca\u95f4\u63a5\u6d77\u5173\u4ee3\u8868\uff09\u5982\u4f55\u5c06 CBAM \u4ece\u4e00\u9879\u5408\u89c4\u8d1f\u62c5\uff0c\u8f6c\u5316\u4e3a\u63d0\u5347\u7ade\u4e89\u529b\u7684\u6218\u7565\u5de5\u5177\u3002<\/p>\n<p style=\"text-align: justify\"><strong><u>What CBAM Is: Policy Purpose &amp; Scope (Quick Overview)<br><\/u><\/strong>CBAM aims to ensure that imported products bear an equivalent carbon price to that paid by EU producers under the EU Emissions Trading System (ETS) \u2014 thereby protecting EU climate ambition and mitigating carbon leakage (where production shifts abroad to lower-climate-cost jurisdictions). It is designed to be compatible with WTO rules and supports the EU\u2019s commitment to reducing greenhouse gas emissions.<br>During the transitional phase (2023\u20132025), reporting obligations helped gather embedded emissions data that will shape definitive obligations. From 2026, financial obligations kick in, making CBAM a true carbon cost at the EU border. CBAM initially covers carbon-intensive goods and precursors such as:<\/p>\n<ul>\n<li><strong>Cement<\/strong><\/li>\n<li><strong>Iron &amp; steel<\/strong><\/li>\n<li><strong>Aluminium<\/strong><\/li>\n<li><strong>Fertilisers<\/strong><\/li>\n<li><strong>Electricity<\/strong><\/li>\n<li><strong>Hydrogen<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify\">These account for <u>more than 50 % of emissions in ETS covered sectors<\/u>.<br><strong><u>\u4ec0\u4e48\u662f<\/u><\/strong><strong><u> CBAM<\/u><\/strong><strong><u>\uff1a\u653f\u7b56\u76ee\u6807\u4e0e\u9002\u7528\u8303\u56f4\uff08\u7b80\u8981\u6982\u89c8\uff09<\/u><\/strong>&nbsp;<br>CBAM \u7684\u6838\u5fc3\u76ee\u6807\u5728\u4e8e\u786e\u4fdd\u8fdb\u53e3\u4ea7\u54c1\u6240\u627f\u62c5\u7684\u78b3\u6210\u672c\uff0c\u4e0e\u6b27\u76df\u672c\u5730\u751f\u4ea7\u5546\u5728\u6b27\u76df\u78b3\u6392\u653e\u4ea4\u6613\u4f53\u7cfb\uff08EU ETS\uff09\u4e0b\u652f\u4ed8\u7684\u78b3\u4ef7\u4fdd\u6301\u4e00\u81f4\uff0c\u4ece\u800c\u4fdd\u62a4\u6b27\u76df\u7684\u6c14\u5019\u76ee\u6807\uff0c\u5e76\u9632\u6b62\u201c\u78b3\u6cc4\u6f0f\u201d\u73b0\u8c61\uff08\u5373\u751f\u4ea7\u6d3b\u52a8\u56e0\u6c14\u5019\u6210\u672c\u5dee\u5f02\u800c\u5411\u76d1\u7ba1\u8f83\u5f31\u5730\u533a\u8f6c\u79fb\uff09\u3002\u8be5\u673a\u5236\u5728\u8bbe\u8ba1\u4e0a\u529b\u6c42\u7b26\u5408\u4e16\u754c\u8d38\u6613\u7ec4\u7ec7\uff08WTO\uff09\u89c4\u5219\uff0c\u5e76\u652f\u6301\u6b27\u76df\u6574\u4f53\u6e29\u5ba4\u6c14\u4f53\u51cf\u6392\u627f\u8bfa\u3002<br>\u5728 2023\u20142025 \u5e74\u7684\u8fc7\u6e21\u671f\u5185\uff0cCBAM \u4ee5\u6392\u653e\u7533\u62a5\u4e3a\u4e3b\uff0c\u7528\u4e8e\u6536\u96c6\u8fdb\u53e3\u4ea7\u54c1\u7684\u9690\u542b\u6392\u653e\u6570\u636e\uff0c\u4e3a\u6b63\u5f0f\u9636\u6bb5\u7684\u4e49\u52a1\u8bbe\u5b9a\u5960\u5b9a\u57fa\u7840\u3002\u81ea 2026 \u5e74\u8d77\uff0cCBAM \u5c06\u6b63\u5f0f\u5f15\u5165\u8d22\u52a1\u4e49\u52a1\uff0c\u4f7f\u5176\u6210\u4e3a\u771f\u6b63\u610f\u4e49\u4e0a\u7684\u201c\u6b27\u76df\u8fb9\u5883\u78b3\u6210\u672c\u201d\u673a\u5236\u3002CBAM \u521d\u671f\u8986\u76d6\u4ee5\u4e0b\u9ad8\u78b3\u5bc6\u96c6\u578b\u4ea7\u54c1\u53ca\u5176\u524d\u9a71\u6750\u6599\uff1a<\/p>\n<ul>\n<li><strong>\u6c34\u6ce5<\/strong><\/li>\n<li><strong>\u94a2\u94c1<\/strong><\/li>\n<li><strong>\u94dd<\/strong><\/li>\n<li><strong>\u5316\u80a5<\/strong><\/li>\n<li><strong>\u7535\u529b<\/strong><\/li>\n<li><strong>\u6c22\u6c14<\/strong><\/li>\n<\/ul>\n<p>\u4e0a\u8ff0\u9886\u57df<u>\u5408\u8ba1\u5360\u6b27\u76df<\/u><u> ETS <\/u><u>\u8986\u76d6\u884c\u4e1a\u6392\u653e\u91cf\u7684<\/u><u> 50% <\/u><u>\u4ee5\u4e0a<\/u>\u3002<\/p>\n<p><strong><u>Key CBAM Changes for 2026 Definitive Regime&nbsp;<\/u><\/strong><\/p>\n<ol>\n<li><strong> New De Minimis Threshold \u2014 50 Tonnes Rule<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">A central reform adopted in late 2025 introduces a new mass-based exemption: importers with total annual CBAM goods below 50 tonnes will be exempt from CBAM obligations. This threshold replaces the older threshold based on intrinsic value and is expected to exempt around 90 % of importers \u2014 mostly SMEs and occasional traders \u2014 while still covering about 99 % of total emissions.&nbsp;<br>Companies that exceed 50 tonnes in a calendar year will need to comply fully \u2014 including registration, reporting, and buying\/surrendering CBAM certificates.&nbsp;<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>Actionable Tip:<\/u> Assess your annual import volumes now. If your total CBAM-covered imports are near or above 50 tonnes, begin compliance preparations immediately. Companies slightly under the threshold may still consider voluntary registration if strategic supply chains are complex.<\/li>\n<\/ul>\n<p><strong><u>2026 <\/u><\/strong><strong><u>\u5e74<\/u><\/strong><strong><u> CBAM <\/u><\/strong><strong><u>\u6b63\u5f0f\u5b9e\u65bd\u9636\u6bb5\u7684\u5173\u952e\u53d8\u5316<\/u><\/strong><\/p>\n<ol>\n<li><strong>\u65b0\u7684\u6700\u4f4e\u8c41\u514d\u95e8\u69db\u2014\u2014<\/strong><strong>50 <\/strong><strong>\u5428\u89c4\u5219<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">2025 \u5e74\u5e95\u901a\u8fc7\u7684\u4e00\u9879\u6838\u5fc3\u6539\u9769\u5f15\u5165\u4e86\u65b0\u7684\u3001\u4ee5\u8d28\u91cf\u4e3a\u57fa\u7840\u7684\u8c41\u514d\u6807\u51c6\uff1a\u5e74\u5ea6\u8fdb\u53e3 CBAM \u8986\u76d6\u4ea7\u54c1\u603b\u91cf\u4f4e\u4e8e 50 \u5428\u7684\u8fdb\u53e3\u5546\uff0c\u5c06\u514d\u4e8e\u5c65\u884c CBAM \u4e49\u52a1\u3002\u8be5\u89c4\u5219\u53d6\u4ee3\u4e86\u6b64\u524d\u57fa\u4e8e\u8d27\u503c\u7684\u8c41\u514d\u95e8\u69db\uff0c\u9884\u8ba1\u53ef\u4f7f\u7ea6 90% \u7684\u8fdb\u53e3\u5546\uff08\u4e3b\u8981\u4e3a\u4e2d\u5c0f\u4f01\u4e1a\u53ca\u5076\u53d1\u6027\u8d38\u6613\u4e3b\u4f53\uff09\u83b7\u5f97\u8c41\u514d\uff0c\u540c\u65f6\u4ecd\u8986\u76d6\u7ea6 99% \u7684\u603b\u6392\u653e\u91cf\u3002<br>\u4e00\u65e6\u4f01\u4e1a\u5728\u4e00\u4e2a\u81ea\u7136\u5e74\u5ea6\u5185\u8fdb\u53e3\u91cf\u8d85\u8fc7 50 \u5428\uff0c\u5373\u9700\u5168\u9762\u5c65\u884c CBAM \u4e49\u52a1\uff0c\u5305\u62ec\u6ce8\u518c\u3001\u7533\u62a5\u4ee5\u53ca\u8d2d\u4e70\u548c\u4ea4\u4ed8 CBAM \u8bc1\u4e66\u3002<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>\u53ef\u64cd\u4f5c\u5efa\u8bae<\/u>\uff1a\u4f01\u4e1a\u5e94\u7acb\u5373\u8bc4\u4f30\u5e74\u5ea6\u8fdb\u53e3\u89c4\u6a21\u3002\u82e5 CBAM \u8986\u76d6\u4ea7\u54c1\u63a5\u8fd1\u6216\u53ef\u80fd\u8d85\u8fc7 50 \u5428\uff0c\u5e94\u7acb\u523b\u542f\u52a8\u5408\u89c4\u51c6\u5907\u6d41\u7a0b\u3002\u5373\u4fbf\u7565\u4f4e\u4e8e\u95e8\u69db\uff0c\u82e5\u4f9b\u5e94\u94fe\u7ed3\u6784\u590d\u6742\uff0c\u4f01\u4e1a\u4ea6\u53ef\u8003\u8651\u6218\u7565\u6027\u81ea\u613f\u6ce8\u518c\u3002<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong> Authorised CBAM Declarant Status \u2014 Mandatory for Above-Threshold Importers<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\"><u>Importers (or their indirect customs representatives)<\/u> importing more than the 50 tonne threshold must apply for the status of \u201cAuthorised CBAM Declarant\u201d before the definitive regime starts. This authorisation enables you to report emissions and purchase CBAM certificates.&nbsp;<\/p>\n<ul style=\"text-align: justify\">\n<li>Application timing: The CBAM Registry now allows applications \u2014 with Member States processing timelines often taking months \u2014 so early submission is essential.&nbsp;<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><u>For indirect customs representatives<\/u>: Authorisation duties may begin from the first CBAM import under their representation.&nbsp;<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>Actionable Tip<\/u>: Submit your authorisation application well before actually exceeding the threshold to avoid interruptions in import operations.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li><strong>\u6388\u6743<\/strong><strong> CBAM <\/strong><strong>\u7533\u62a5\u4eba\u8d44\u683c\u2014\u2014\u8d85\u8fc7\u95e8\u69db\u7684\u5f3a\u5236\u8981\u6c42<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">\u6240\u6709\u8d85\u8fc7 50 \u5428\u95e8\u69db\u7684<u>\u8fdb\u53e3\u5546\uff08\u6216\u5176\u95f4\u63a5\u6d77\u5173\u4ee3\u8868\uff09<\/u>\uff0c\u5fc5\u987b\u5728\u6b63\u5f0f\u5b9e\u65bd\u9636\u6bb5\u5f00\u59cb\u524d\uff0c\u7533\u8bf7\u6210\u4e3a\u201c\u6388\u6743 CBAM \u7533\u62a5\u4eba\u201d\uff08Authorised CBAM Declarant\uff09\u3002\u8be5\u8d44\u683c\u662f\u8fdb\u884c\u6392\u653e\u7533\u62a5\u53ca\u8d2d\u4e70 CBAM \u8bc1\u4e66\u7684\u524d\u63d0\u6761\u4ef6\u3002<\/p>\n<ul style=\"text-align: justify\">\n<li>\u7533\u8bf7\u65f6\u95f4\uff1a CBAM \u6ce8\u518c\u7cfb\u7edf\u5df2\u5f00\u653e\u7533\u8bf7\uff0c\u5404\u6210\u5458\u56fd\u5ba1\u6279\u5468\u671f\u53ef\u80fd\u6301\u7eed\u6570\u6708\uff0c\u63d0\u524d\u63d0\u4ea4\u81f3\u5173\u91cd\u8981\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><u>\u5bf9\u4e8e\u95f4\u63a5\u6d77\u5173\u4ee3\u8868<\/u>\uff1a \u5176\u6388\u6743\u4e49\u52a1\u53ef\u80fd\u81ea\u9996\u6b21\u4ee3\u8868\u5ba2\u6237\u8fdb\u884c CBAM \u4ea7\u54c1\u8fdb\u53e3\u65f6\u5373\u5f00\u59cb\u9002\u7528\u3002<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>\u53ef\u64cd\u4f5c\u5efa\u8bae<\/u>\uff1a\u5efa\u8bae\u5728\u5b9e\u9645\u8fdb\u53e3\u91cf\u8d85\u8fc7 50 \u5428\u4e4b\u524d\uff0c\u63d0\u524d\u5b8c\u6210\u6388\u6743\u7533\u8bf7\uff0c\u4ee5\u907f\u514d\u8fdb\u53e3\u6d41\u7a0b\u4e2d\u65ad\u3002<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> CBAM Certificates \u2014 Price and Reporting<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">Authorized CBAM declarants will purchase CBAM certificates from national authorities in their EU Member State of establishment.<\/p>\n<ul style=\"text-align: justify\">\n<li>Certificate prices will be linked to the EU ETS auction price, expressed in \u20ac\/tonne of CO\u2082 emitted \u2014 quarterly average in 2026, weekly average from 2027 onward.<\/li>\n<li>CBAM certificates must be surrendered annually to match the declared embedded emissions in your imports.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">If importers can prove a carbon price was already paid in the country of production, this amount can be deducted from the certificates required \u2014 helping to avoid double pricing.<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>Actionable Tip<\/u>: Establish processes with your upstream suppliers to collect robust emissions data and carbon price documentation early \u2014 this is essential for cost deductions and verification.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li><strong> CBAM <\/strong><strong>\u8bc1\u4e66\uff1a\u4ef7\u683c\u673a\u5236\u4e0e\u7533\u62a5\u8981\u6c42<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">&nbsp;\u6388\u6743 CBAM \u7533\u62a5\u4eba\u9700\u5411\u5176\u6240\u5728\u6b27\u76df\u6210\u5458\u56fd\u7684\u56fd\u5bb6\u4e3b\u7ba1\u673a\u6784\u8d2d\u4e70 CBAM \u8bc1\u4e66\u3002<\/p>\n<ul style=\"text-align: justify\">\n<li>\u8bc1\u4e66\u4ef7\u683c\u5c06\u4e0e\u6b27\u76df ETS \u62cd\u5356\u4ef7\u683c\u6302\u94a9\uff0c\u4ee5 \u6b27\u5143\/\u5428\u4e8c\u6c27\u5316\u78b3\u8ba1\u4ef7\u2014 2026 \u5e74\u91c7\u7528\u5b63\u5ea6\u5e73\u5747\u4ef7\uff0c\u81ea 2027 \u5e74\u8d77\u91c7\u7528\u5468\u5e73\u5747\u4ef7\u3002<\/li>\n<li>\u4f01\u4e1a\u9700\u6bcf\u5e74\u4ea4\u4ed8\u76f8\u5e94\u6570\u91cf\u7684 CBAM \u8bc1\u4e66\uff0c\u4ee5\u5339\u914d\u5176\u7533\u62a5\u7684\u8fdb\u53e3\u4ea7\u54c1\u9690\u542b\u6392\u653e\u91cf\u3002<\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u5982\u679c\u8fdb\u53e3\u5546\u80fd\u591f\u8bc1\u660e\u5728\u751f\u4ea7\u56fd\u5df2\u4e3a\u76f8\u5173\u6392\u653e\u652f\u4ed8\u78b3\u4ef7\uff0c\u8be5\u90e8\u5206\u91d1\u989d\u53ef\u4ece\u6240\u9700 CBAM \u8bc1\u4e66\u4e2d\u6263\u51cf\uff0c\u4ece\u800c\u907f\u514d\u201c\u53cc\u91cd\u5b9a\u4ef7\u201d\u3002<\/p>\n<ul>\n<li style=\"text-align: justify\"><u>\u53ef\u64cd\u4f5c\u5efa\u8bae<\/u>\uff1a\u5c3d\u65e9\u4e0e\u4e0a\u6e38\u4f9b\u5e94\u5546\u5efa\u7acb\u534f\u4f5c\u673a\u5236\uff0c\u7cfb\u7edf\u6536\u96c6\u53ef\u9760\u7684\u6392\u653e\u6570\u636e\u53ca\u78b3\u4ef7\u652f\u4ed8\u8bc1\u660e\uff0c\u8fd9\u5bf9\u4e8e\u6210\u672c\u62b5\u6263\u4e0e\u6838\u67e5\u81f3\u5173\u91cd\u8981\u3002<\/li>\n<\/ul>\n<p><strong><u>Operational Requirements &amp; Deadlines<\/u><\/strong><\/p>\n<table style=\"border-collapse: collapse;width: 100%;height: 95px\">\n<tbody>\n<tr style=\"height: 19px\">\n<td style=\"width: 48.8764%;height: 19px;text-align: center\"><strong>Requirement<\/strong><\/td>\n<td style=\"width: 51.1236%;height: 19px;text-align: center\"><strong>Deadline<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 48.8764%;height: 19px;text-align: center\">Apply for Authorised CBAM Declarant Status<\/td>\n<td style=\"width: 51.1236%;height: 19px;text-align: center\">Before importing above 50 tonnes (start early in 2025-26)&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 48.8764%;height: 19px;text-align: center\">First Definitive CBAM Reporting Year<\/td>\n<td style=\"width: 51.1236%;height: 19px;text-align: center\">2026 calendar year<\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 48.8764%;height: 19px;text-align: center\">CBAM Reporting &amp; Certificate Surrender<\/td>\n<td style=\"width: 51.1236%;height: 19px;text-align: center\">By 30 September 2027 (and annually thereafter)&nbsp;<\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 48.8764%;height: 19px;text-align: center\">Certificate Purchase Window Begins<\/td>\n<td style=\"width: 51.1236%;height: 19px;text-align: center\">From 1 February 2027 (for 2026 emissions)&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify\">Note: Some procedural deadlines (e.g., first reporting and surrender dates) have been extended compared to earlier drafts, giving companies more time for adaptation.<\/p>\n<p><strong><u>\u8fd0\u8425\u8981\u6c42\u4e0e\u5173\u952e\u65f6\u95f4\u8282\u70b9<\/u><\/strong>&nbsp;<\/p>\n<table style=\"border-collapse: collapse;width: 100%;height: 94px\">\n<tbody>\n<tr style=\"height: 19px\">\n<td style=\"width: 47.7528%;height: 19px;text-align: center\"><strong>\u8981\u6c42\u4e8b\u9879<\/strong><\/td>\n<td style=\"width: 52.2472%;height: 19px;text-align: center\"><strong>\u622a\u6b62\u65f6\u95f4<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 47.7528%;height: 19px;text-align: center\">\u7533\u8bf7\u6388\u6743 CBAM \u7533\u62a5\u4eba\u8d44\u683c<\/td>\n<td style=\"width: 52.2472%;height: 19px;text-align: center\">\u5728\u8fdb\u53e3\u91cf\u8d85\u8fc7 50 \u5428\u4e4b\u524d\uff08\u5efa\u8bae 2025\u20132026 \u5e74\u521d\u542f\u52a8\uff09<\/td>\n<\/tr>\n<tr style=\"height: 18px\">\n<td style=\"width: 47.7528%;height: 18px;text-align: center\">\u9996\u4e2a\u6b63\u5f0f CBAM \u7533\u62a5\u5e74\u5ea6&nbsp;<\/td>\n<td style=\"width: 52.2472%;height: 18px;text-align: center\">2026 \u81ea\u7136\u5e74\u5ea6<\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 47.7528%;height: 19px;text-align: center\">CBAM \u6392\u653e\u7533\u62a5\u4e0e\u8bc1\u4e66\u4ea4\u4ed8&nbsp; &nbsp;<\/td>\n<td style=\"width: 52.2472%;height: 19px;text-align: center\">2027 \u5e74 9 \u6708 30 \u65e5\u524d\uff08\u6b64\u540e\u6bcf\u5e74\u6267\u884c\uff09<\/td>\n<\/tr>\n<tr style=\"height: 19px\">\n<td style=\"width: 47.7528%;height: 19px;text-align: center\">CBAM \u8bc1\u4e66\u8d2d\u4e70\u7a97\u53e3\u5f00\u542f&nbsp;<\/td>\n<td style=\"width: 52.2472%;height: 19px;text-align: center\">2027 \u5e74 2 \u6708 1 \u65e5\u8d77\uff08\u5bf9\u5e94 2026 \u5e74\u6392\u653e\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u6ce8\uff1a\u90e8\u5206\u7a0b\u5e8f\u6027\u671f\u9650\u76f8\u8f83\u65e9\u671f\u8349\u6848\u6709\u6240\u5ef6\u540e\uff0c\u4e3a\u4f01\u4e1a\u63d0\u4f9b\u4e86\u66f4\u5145\u8db3\u7684\u9002\u5e94\u65f6\u95f4\u3002<\/p>\n<p><strong><u>Business Impacts &amp; Strategic Implications<br><\/u><\/strong><strong>Implementation Challenges<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify\">Emissions Data Collection: Companies must trace direct and indirect emissions from production to shipment. This often requires new internal systems or partnerships with suppliers. &nbsp;<\/li>\n<li style=\"text-align: justify\">Verification &amp; Certification: Verification of carbon data is essential \u2014 default emissions values may apply if data is missing, potentially increasing CBAM costs. &nbsp;<\/li>\n<li style=\"text-align: justify\">Administrative Burden: Even with simplifications, compliance requires precise documentation, IT system integration, and regular reporting.<\/li>\n<\/ul>\n<p><strong><u>\u5546\u4e1a\u5f71\u54cd\u4e0e\u6218\u7565\u542b\u4e49<br><\/u><\/strong><strong>\u5b9e\u65bd\u5c42\u9762\u7684\u4e3b\u8981\u6311\u6218<\/strong><\/p>\n<ul>\n<li>\u6392\u653e\u6570\u636e\u6536\u96c6\uff1a \u4f01\u4e1a\u9700\u8ffd\u6eaf\u4ece\u751f\u4ea7\u5230\u8fd0\u8f93\u73af\u8282\u7684\u76f4\u63a5\u4e0e\u95f4\u63a5\u6392\u653e\uff0c\u5f80\u5f80\u9700\u8981\u65b0\u5efa\u5185\u90e8\u7cfb\u7edf\u6216\u4e0e\u4f9b\u5e94\u5546\u5408\u4f5c\u3002<\/li>\n<li>\u6838\u67e5\u4e0e\u8ba4\u8bc1\uff1a \u6392\u653e\u6570\u636e\u5fc5\u987b\u7ecf\u8fc7\u6838\u67e5\uff1b\u82e5\u6570\u636e\u7f3a\u5931\uff0c\u5c06\u9002\u7528\u9ed8\u8ba4\u6392\u653e\u503c\uff0c\u53ef\u80fd\u663e\u8457\u62ac\u9ad8 CBAM \u6210\u672c\u3002<\/li>\n<li>\u884c\u653f\u8d1f\u62c5\uff1a \u5373\u4fbf\u89c4\u5219\u6709\u6240\u7b80\u5316\uff0c\u5408\u89c4\u4ecd\u9700\u7cbe\u7ec6\u5316\u6587\u4ef6\u7ba1\u7406\u3001IT \u7cfb\u7edf\u5bf9\u63a5\u53ca\u6301\u7eed\u7533\u62a5\u3002<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"753\" height=\"583\" src=\"https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/inpic1.png\" alt=\"\" class=\"wp-image-6298\" srcset=\"https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/inpic1.png 753w, https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/inpic1-300x232.png 300w, https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/inpic1-15x12.png 15w\" sizes=\"(max-width: 753px) 100vw, 753px\" \/><\/figure>\n\n\n\n<p style=\"text-align: justify\"><strong><u>Sectoral Guidance \u2014 China\u2013EU Trade Context<br \/><\/u><\/strong><strong>Aluminium \u2014 Exporters vs EU Importers<br \/><\/strong>Chinese exporters: High electricity-related emissions drive CBAM exposure. Coal-based production increases costs for EU buyers, while renewable-powered aluminium gains a competitive edge. Exporters should enhance renewable sourcing, emissions accounting, and third-party verification.<br \/>EU importers: Carbon intensity must be integrated into sourcing. Early engagement with Chinese suppliers on emissions verification reduces compliance risk and improves CBAM cost predictability.<br \/><strong>Steel \u2014 Exporters vs EU Importers<br \/><\/strong>Chinese exporters: BF-BOF steel faces high CBAM costs. Accelerating decarbonisation via scrap utilisation, EAF expansion, and hydrogen-based steel is essential to maintain EU market access.<br \/>EU importers: CBAM transforms carbon intensity into a commercial factor. Differentiating suppliers by production route and emissions transparency is key to stabilising costs and ensuring long-term supply.<br \/><strong>Cement \u2014 Exporters vs EU Importers<br \/><\/strong>Chinese exporters: Cement\u2019s high process emissions make accurate reporting and clinker\/fuel mix optimisation critical. Transparent emissions data prevents default values and excessive CBAM costs.<br \/>EU importers: Procurement decisions must prioritise low-carbon Chinese suppliers. Early cooperation on emissions and decarbonisation pathways mitigates CBAM exposure and aligns with EU construction decarbonisation objectives.<br \/><strong>Hydrogen \u2014 Exporters vs EU Importers<br \/><\/strong>Chinese exporters: Fossil-based hydrogen carries high CBAM liability. Renewable-based hydrogen with verified lifecycle emissions provides future market access.<br \/>EU importers: Early engagement with low-carbon hydrogen producers secures compliant supply chains for sectors such as steel, chemicals, and heavy transport.<br \/><strong>Electricity \u2014 Exporters vs EU Importers<br \/><\/strong>Chinese exporters: High coal-based generation increases CBAM exposure. Renewable electricity production strengthens EU competitiveness and market positioning.<br \/>EU importers: Accurate emissions data and low-carbon sourcing are essential. CBAM signals that future electricity trade and embedded energy in products will increasingly favor low-carbon sources.<br \/><strong><u>\u884c\u4e1a\u89c6\u89d2\uff1a\u4e2d\u56fd\u2014\u6b27\u76df\u8d38\u6613\u80cc\u666f\u4e0b\u7684<\/u><\/strong><strong><u> CBAM <\/u><\/strong><strong><u>\u6307\u5f15<br \/><\/u><\/strong><strong>\u94dd\u884c\u4e1a\u2014\u2014\u51fa\u53e3\u5546\u4e0e\u6b27\u76df\u8fdb\u53e3\u5546<br \/><\/strong>\u4e2d\u56fd\u51fa\u53e3\u5546\uff1a\u4ee5\u7164\u7535\u4e3a\u4e3b\u7684\u7535\u529b\u7ed3\u6784\u663e\u8457\u63a8\u9ad8 CBAM \u98ce\u9669\uff0c\u800c\u53ef\u518d\u751f\u80fd\u6e90\u9a71\u52a8\u7684\u94dd\u4ea7\u54c1\u5177\u5907\u660e\u663e\u7ade\u4e89\u4f18\u52bf\u3002\u51fa\u53e3\u5546\u5e94\u52a0\u5f3a\u53ef\u518d\u751f\u80fd\u6e90\u4f7f\u7528\u3001\u6392\u653e\u6838\u7b97\u53ca\u7b2c\u4e09\u65b9\u6838\u67e5\u3002<br \/>\u6b27\u76df\u8fdb\u53e3\u5546\uff1a\u91c7\u8d2d\u51b3\u7b56\u9700\u7eb3\u5165\u78b3\u5f3a\u5ea6\u6307\u6807\uff0c\u53ca\u65e9\u4e0e\u4e2d\u56fd\u4f9b\u5e94\u5546\u6c9f\u901a\u6392\u653e\u6838\u67e5\uff0c\u6709\u52a9\u4e8e\u964d\u4f4e\u5408\u89c4\u98ce\u9669\u5e76\u63d0\u5347\u6210\u672c\u53ef\u9884\u6d4b\u6027\u3002<br \/><strong>\u94a2\u94c1\u884c\u4e1a\u2014\u2014\u51fa\u53e3\u5546\u4e0e\u6b27\u76df\u8fdb\u53e3\u5546<br \/><\/strong>\u4e2d\u56fd\u51fa\u53e3\u5546\uff1a\u9ad8\u7089\u2014\u8f6c\u7089\uff08BF-BOF\uff09\u8def\u7ebf\u94a2\u94c1\u9762\u4e34\u8f83\u9ad8 CBAM \u6210\u672c\uff0c\u52a0\u901f\u5e9f\u94a2\u5229\u7528\u3001\u7535\u5f27\u7089\uff08EAF\uff09\u6269\u5f20\u53ca\u6c22\u51b6\u91d1\u8f6c\u578b\u81f3\u5173\u91cd\u8981\u3002<br \/>\u6b27\u76df\u8fdb\u53e3\u5546\uff1aCBAM \u4f7f\u78b3\u5f3a\u5ea6\u6210\u4e3a\u5546\u4e1a\u51b3\u7b56\u53d8\u91cf\uff0c\u901a\u8fc7\u533a\u5206\u751f\u4ea7\u8def\u7ebf\u4e0e\u6392\u653e\u900f\u660e\u5ea6\uff0c\u6709\u52a9\u4e8e\u7a33\u5b9a\u6210\u672c\u4e0e\u957f\u671f\u4f9b\u5e94\u3002<br \/><strong>\u6c34\u6ce5\u884c\u4e1a\u2014\u2014\u51fa\u53e3\u5546\u4e0e\u6b27\u76df\u8fdb\u53e3\u5546<br \/><\/strong>\u4e2d\u56fd\u51fa\u53e3\u5546\uff1a\u6c34\u6ce5\u5de5\u827a\u6392\u653e\u9ad8\uff0c\u51c6\u786e\u7533\u62a5\u53ca\u719f\u6599\u6bd4\u4f8b\u4e0e\u71c3\u6599\u7ed3\u6784\u4f18\u5316\u5c24\u4e3a\u5173\u952e\uff0c\u53ef\u907f\u514d\u9ed8\u8ba4\u6392\u653e\u503c\u5e26\u6765\u7684\u9ad8\u989d\u6210\u672c\u3002<br \/>\u6b27\u76df\u8fdb\u53e3\u5546\uff1a\u91c7\u8d2d\u5e94\u4f18\u5148\u8003\u8651\u4f4e\u78b3\u4e2d\u56fd\u4f9b\u5e94\u5546\uff0c\u63d0\u524d\u5408\u4f5c\u6709\u52a9\u4e8e\u964d\u4f4e CBAM \u98ce\u9669\uff0c\u5e76\u7b26\u5408\u6b27\u76df\u5efa\u7b51\u8131\u78b3\u76ee\u6807\u3002<br \/><strong>\u6c22\u6c14\u2014\u2014\u51fa\u53e3\u5546\u4e0e\u6b27\u76df\u8fdb\u53e3\u5546<br \/><\/strong>\u4e2d\u56fd\u51fa\u53e3\u5546\uff1a\u5316\u77f3\u80fd\u6e90\u5236\u6c22 CBAM \u6210\u672c\u9ad8\uff0c\u5177\u5907\u5168\u751f\u547d\u5468\u671f\u6838\u67e5\u7684\u53ef\u518d\u751f\u6c22\u66f4\u5177\u672a\u6765\u5e02\u573a\u6f5c\u529b\u3002<br \/>\u6b27\u76df\u8fdb\u53e3\u5546\uff1a\u53ca\u65e9\u9501\u5b9a\u4f4e\u78b3\u6c22\u4f9b\u5e94\uff0c\u5bf9\u94a2\u94c1\u3001\u5316\u5de5\u53ca\u91cd\u578b\u4ea4\u901a\u7b49\u884c\u4e1a\u81f3\u5173\u91cd\u8981\u3002<br \/><strong>\u7535\u529b\u2014\u2014\u51fa\u53e3\u5546\u4e0e\u6b27\u76df\u8fdb\u53e3\u5546<br \/><\/strong>\u4e2d\u56fd\u51fa\u53e3\u5546\uff1a\u4ee5\u7164\u7535\u4e3a\u4e3b\u7684\u53d1\u7535\u7ed3\u6784\u5c06\u9762\u4e34\u8f83\u9ad8 CBAM \u6210\u672c\uff0c\u800c\u53ef\u518d\u751f\u7535\u529b\u6709\u52a9\u4e8e\u63d0\u5347\u5bf9\u6b27\u7ade\u4e89\u529b\u3002<br \/>\u6b27\u76df\u8fdb\u53e3\u5546\uff1a\u51c6\u786e\u6392\u653e\u6570\u636e\u4e0e\u4f4e\u78b3\u6765\u6e90\u5c06\u6210\u4e3a\u672a\u6765\u7535\u529b\u53ca\u9690\u542b\u80fd\u6e90\u8d38\u6613\u7684\u6838\u5fc3\u8981\u7d20\u3002<\/p>\n<p style=\"text-align: justify\"><strong><u>Opportunities Arising from CBAM<br \/><\/u><\/strong>While CBAM introduces clear compliance needs, it also unlocks strategic opportunities for companies ready to adapt early:<\/p>\n<ol style=\"text-align: justify\">\n<li><strong>Carbon Transparency Can Be a Competitive Differentiator<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">Companies that invest in accurate lifecycle emissions accounting can:<\/p>\n<ul style=\"text-align: justify\">\n<li>justify carbon price deductions;<\/li>\n<li>attract EU partners prioritising low-carbon supply chains;<\/li>\n<li>strengthen sustainability credentials.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">This can translate into commercial advantage and pricing leverage.<\/p>\n<ol style=\"text-align: justify\" start=\"2\">\n<li><strong>Engage Early on Supplier Decarbonisation<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">Large importers can help their non-EU suppliers:<\/p>\n<ul style=\"text-align: justify\">\n<li>establish certified emissions inventories;<\/li>\n<li>qualify for carbon price deductions;<\/li>\n<li>improve global market access.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">This positions importers as preferred partners in sustainability-focused procurement chains.<\/p>\n<ol style=\"text-align: justify\" start=\"3\">\n<li><strong>Carbon Cost Optimization &amp; Hedging<\/strong><\/li>\n<\/ol>\n<p style=\"text-align: justify\">Understanding how CBAM certificate prices relate to ETS prices provides potential for:<\/p>\n<ul>\n<li style=\"text-align: justify\">carbon cost forecasting;<\/li>\n<li style=\"text-align: justify\">internal carbon pricing strategies aligned with EU market expectations;<\/li>\n<li style=\"text-align: justify\">competitive bidding on supply contracts based on low embedded emissions.<\/li>\n<\/ul>\n<p><strong><u>CBAM <\/u><\/strong><strong><u>\u5e26\u6765\u7684\u65b0\u673a\u9047<br \/><\/u><\/strong>\u867d\u7136CBAM\u5e26\u6765\u4e86\u660e\u786e\u7684\u5408\u89c4\u8981\u6c42\uff0c\u4f46\u5b83\u4e5f\u4e3a\u90a3\u4e9b\u51c6\u5907\u63d0\u524d\u9002\u5e94\u7684\u4f01\u4e1a\u63d0\u4f9b\u4e86\u6218\u7565\u673a\u9047\uff1a<\/p>\n<ol>\n<li><strong>\u78b3\u900f\u660e\u5ea6\u6210\u4e3a\u7ade\u4e89\u4f18\u52bf<\/strong><\/li>\n<\/ol>\n<p>\u6295\u8d44\u4e8e\u9ad8\u8d28\u91cf\u5168\u751f\u547d\u5468\u671f\u6392\u653e\u6838\u7b97\u7684\u4f01\u4e1a\uff0c\u53ef\uff1a<\/p>\n<ul>\n<li>\u5408\u7406\u62b5\u6263\u78b3\u4ef7<\/li>\n<li>\u5438\u5f15\u91cd\u89c6\u4f4e\u78b3\u4f9b\u5e94\u94fe\u7684\u6b27\u76df\u5408\u4f5c\u4f19\u4f34<\/li>\n<li>\u5f3a\u5316\u53ef\u6301\u7eed\u53d1\u5c55\u5f62\u8c61<\/li>\n<\/ul>\n<p>\u4ece\u800c\u83b7\u5f97\u5546\u4e1a\u6ea2\u4ef7\u4e0e\u8c08\u5224\u4f18\u52bf\u3002<\/p>\n<ol start=\"2\">\n<li><strong>\u63d0\u524d\u63a8\u52a8\u4f9b\u5e94\u5546\u8131\u78b3<\/strong><\/li>\n<\/ol>\n<p>\u5927\u578b\u8fdb\u53e3\u5546\u53ef\u534f\u52a9\u975e\u6b27\u76df\u4f9b\u5e94\u5546\uff1a<\/p>\n<ul>\n<li>\u5efa\u7acb\u5408\u89c4\u7684\u6392\u653e\u6e05\u5355<\/li>\n<li>\u83b7\u5f97\u78b3\u4ef7\u62b5\u6263\u8d44\u683c<\/li>\n<li>\u63d0\u5347\u5168\u7403\u5e02\u573a\u51c6\u5165\u80fd\u529b<\/li>\n<\/ul>\n<p>\u4ece\u800c\u5728\u53ef\u6301\u7eed\u91c7\u8d2d\u4f53\u7cfb\u4e2d\u6210\u4e3a\u4f18\u9009\u5408\u4f5c\u4f19\u4f34\u3002<\/p>\n<ol start=\"3\">\n<li><strong>\u78b3\u6210\u672c\u4f18\u5316\u4e0e\u98ce\u9669\u7ba1\u7406<\/strong><\/li>\n<\/ol>\n<p>\u7406\u89e3 CBAM \u8bc1\u4e66\u4e0e ETS \u4ef7\u683c\u8054\u52a8\u673a\u5236\uff0c\u6709\u52a9\u4e8e\uff1a<\/p>\n<ul>\n<li>\u8fdb\u884c\u78b3\u6210\u672c\u9884\u6d4b<\/li>\n<li>\u5efa\u7acb\u5185\u90e8\u78b3\u5b9a\u4ef7\u4f53\u7cfb<\/li>\n<li>\u57fa\u4e8e\u4f4e\u6392\u653e\u4f18\u52bf\u8fdb\u884c\u7ade\u4e89\u6027\u6295\u6807<\/li>\n<\/ul>\n<p><strong><u>Practical Recommendations<br \/><\/u><\/strong>For EU Importers \/ Customs Representatives<\/p>\n<ul>\n<li>Immediately map import volumes against the 50-tonne threshold.<\/li>\n<li>Begin CBAM declarant authorisation applications now.<\/li>\n<li>Implement emissions data collection systems.<\/li>\n<li>Coordinate with suppliers to collect verified emissions reports and carbon price proof.<\/li>\n<\/ul>\n<p>For Non-EU Producers \/ Exporters<\/p>\n<ul>\n<li>Provide customers with robust emissions data AND carbon pricing documentation to enable deductions under CBAM.<\/li>\n<li>Consider aligning production processes with global carbon pricing trends to reduce future CBAM liabilities.<\/li>\n<\/ul>\n<p><strong><u>\u5b9e\u7528\u5efa\u8bae<br \/><\/u><\/strong>\u9762\u5411\u6b27\u76df\u8fdb\u53e3\u5546 \/ \u6d77\u5173\u4ee3\u8868<\/p>\n<ul>\n<li>\u7acb\u5373\u8bc4\u4f30\u662f\u5426\u63a5\u8fd1 50 \u5428\u95e8\u69db<\/li>\n<li>\u542f\u52a8\u6388\u6743 CBAM \u7533\u62a5\u4eba\u7533\u8bf7<\/li>\n<li>\u5efa\u7acb\u6392\u653e\u6570\u636e\u7ba1\u7406\u4f53\u7cfb<\/li>\n<li>\u4e0e\u4f9b\u5e94\u5546\u534f\u540c\u83b7\u53d6\u6838\u67e5\u62a5\u544a\u4e0e\u78b3\u4ef7\u8bc1\u660e<\/li>\n<\/ul>\n<p>\u9762\u5411\u975e\u6b27\u76df\u751f\u4ea7\u5546 \/ \u51fa\u53e3\u5546<\/p>\n<ul>\n<li>\u5411\u5ba2\u6237\u63d0\u4f9b\u5b8c\u6574\u3001\u53ef\u6838\u67e5\u7684\u6392\u653e\u4e0e\u78b3\u4ef7\u6587\u4ef6<\/li>\n<li>\u4e3b\u52a8\u5bf9\u63a5\u5168\u7403\u78b3\u5b9a\u4ef7\u8d8b\u52bf\uff0c\u964d\u4f4e\u672a\u6765 CBAM \u98ce\u9669<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong><u>Key Takeaways for China\u2013EU Trade under the CBAM Definitive Regime<br \/><\/u><\/strong>From 2026 onwards, CBAM will reshape China\u2013EU trade in carbon-intensive goods by embedding carbon performance directly into market access and pricing dynamics. Across aluminium, steel, cement, hydrogen and electricity, the <u>decisive factor will no longer be production cost alone, but the carbon intensity of production processes and the quality of emissions data<\/u> provided<u>. CBAM effectively transforms carbon transparency into a commercial requirement<\/u>, rewarding producers and exporters that can demonstrate lower embedded emissions and penalising those relying on carbon-intensive energy and technologies.<\/p>\n<p style=\"text-align: justify\">For <strong>Chinese exporters<\/strong>, CBAM acts as a structural signal to accelerate decarbonisation, strengthen emissions monitoring systems and align production pathways with internationally recognised carbon accounting methodologies. <u>Exporters that proactively invest in cleaner energy sources, process optimisation and third-party verification will be better positioned<\/u> to maintain stable access to the EU market, while those unable to provide credible emissions data risk losing competitiveness due to higher CBAM costs borne by EU customers.<\/p>\n<p style=\"text-align: justify\">For <strong>EU importers and indirect customs representatives,<\/strong> CBAM requires a fundamental shift from transactional sourcing to <u>strategic, carbon-aware procurement<\/u>. Import decisions must increasingly integrate emissions profiles, production routes and long-term decarbonisation commitments of suppliers. Early engagement with Chinese partners, combined with robust internal compliance systems and CBAM cost forecasting, will be essential to manage regulatory exposure, avoid default emission values and ensure supply chain resilience.<\/p>\n<p style=\"text-align: justify\">Overall, CBAM should be understood not merely as a border compliance mechanism, but as a long-term driver of convergence between EU climate policy and China\u2013EU industrial cooperation. Companies on both sides that treat CBAM as an opportunity to upgrade supply chains, improve transparency and align with global decarbonisation trends will be best positioned to navigate the transition and capture sustainable trade advantages in the years ahead.<br \/><strong><u>CBAM <\/u><\/strong><strong><u>\u6b63\u5f0f\u5b9e\u65bd\u4e0b\u7684\u4e2d\u6b27\u8d38\u6613\u5173\u952e\u542f\u793a<br \/><\/u><\/strong>\u81ea 2026 \u5e74\u8d77\uff0c\u6b27\u76df\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\uff08CBAM\uff09\u5c06\u901a\u8fc7\u5c06\u78b3\u7ee9\u6548\u76f4\u63a5\u5d4c\u5165\u5e02\u573a\u51c6\u5165\u4e0e\u5b9a\u4ef7\u673a\u5236\uff0c\u91cd\u5851\u4e2d\u6b27\u9ad8\u78b3\u4ea7\u54c1\u8d38\u6613\u683c\u5c40\u3002\u5728\u94dd\u3001\u94a2\u3001\u6c34\u6ce5\u3001\u6c22\u6c14\u4e0e\u7535\u529b\u7b49\u9886\u57df\uff0c<u>\u51b3\u5b9a\u6027\u56e0\u7d20\u4e0d\u518d\u4ec5\u662f\u751f\u4ea7\u6210\u672c\uff0c\u800c\u662f<\/u>\u751f\u4ea7\u8fc7\u7a0b\u7684<u>\u78b3\u5f3a\u5ea6\u4ee5\u53ca\u6392\u653e\u6570\u636e\u7684\u8d28\u91cf\u4e0e\u53ef\u4fe1\u5ea6\u3002<\/u><u>CBAM <\/u><u>\u5b9e\u8d28\u4e0a\u5c06\u78b3\u900f\u660e\u5ea6\u8f6c\u5316\u4e3a\u5546\u4e1a\u51c6\u5165\u6761\u4ef6<\/u>\uff0c\u5956\u52b1\u4f4e\u6392\u653e\u751f\u4ea7\u8005\uff0c\u60e9\u7f5a\u9ad8\u78b3\u8def\u5f84\u3002<\/p>\n<p style=\"text-align: justify\">\u5bf9<strong>\u4e2d\u56fd\u51fa\u53e3\u5546<\/strong>\u800c\u8a00\uff0cCBAM \u662f\u52a0\u901f\u8131\u78b3\u3001\u5f3a\u5316\u6392\u653e\u76d1\u6d4b\u4f53\u7cfb\u5e76\u5bf9\u63a5\u56fd\u9645\u78b3\u6838\u7b97\u6807\u51c6\u7684\u7ed3\u6784\u6027\u4fe1\u53f7\uff0c\u5e76\u4f7f\u751f\u4ea7\u8def\u5f84\u4e0e\u56fd\u9645\u516c\u8ba4\u7684\u78b3\u6838\u7b97\u65b9\u6cd5\u76f8\u4e00\u81f4\u3002<u>\u79ef\u6781\u6295\u8d44\u4e8e\u6e05\u6d01\u80fd\u6e90\u3001\u5de5\u827a\u4f18\u5316\u548c\u7b2c\u4e09\u65b9\u9a8c\u8bc1\u7684\u51fa\u53e3\u5546\uff0c\u5c06\u66f4\u6709\u80fd\u529b<\/u>\u4fdd\u6301\u7a33\u5b9a\u7684\u6b27\u76df\u5e02\u573a\u51c6\u5165\uff0c\u800c\u90a3\u4e9b\u65e0\u6cd5\u63d0\u4f9b\u53ef\u9760\u6392\u653e\u6570\u636e\u7684\u51fa\u53e3\u5546\uff0c\u5219\u53ef\u80fd\u56e0\u6b27\u76df\u5ba2\u6237\u627f\u62c5\u66f4\u9ad8\u7684\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\u6210\u672c\u800c\u5931\u53bb\u7ade\u4e89\u529b\u3002<\/p>\n<p style=\"text-align: justify\">\u5bf9<strong>\u6b27\u76df\u8fdb\u53e3\u5546\u548c\u95f4\u63a5\u6d77\u5173\u4ee3\u8868<\/strong>\u800c\u8a00\uff0cCBAM \u8981\u6c42\u4ece\u4ea4\u6613\u578b\u91c7\u8d2d\u8f6c\u5411<u>\u6218\u7565\u6027\u3001\u78b3\u654f\u611f\u578b\u91c7\u8d2d\u6a21\u5f0f<\/u>\u3002\u8fdb\u53e3\u51b3\u7b56\u5fc5\u987b\u8d8a\u6765\u8d8a\u591a\u5730\u8003\u8651\u4f9b\u5e94\u5546\u7684\u6392\u653e\u6982\u51b5\u3001\u751f\u4ea7\u8def\u7ebf\u548c\u957f\u671f\u8131\u78b3\u627f\u8bfa\u3002\u4e0e\u4e2d\u56fd\u5408\u4f5c\u4f19\u4f34\u7684\u65e9\u671f\u63a5\u89e6\uff0c\u7ed3\u5408\u7a33\u5065\u7684\u5185\u90e8\u5408\u89c4\u4f53\u7cfb\u548cCBAM\u6210\u672c\u9884\u6d4b\uff0c\u5bf9\u4e8e\u7ba1\u7406\u76d1\u7ba1\u98ce\u9669\u3001\u907f\u514d\u9ed8\u8ba4\u6392\u653e\u503c\u548c\u786e\u4fdd\u4f9b\u5e94\u94fe\u97e7\u6027\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<p style=\"text-align: justify\">\u603b\u4f53\u800c\u8a00\uff0c CBAM\u4e0d\u5e94\u4ec5\u4ec5\u88ab\u89c6\u4e3a\u4e00\u79cd\u8fb9\u5883\u5408\u89c4\u673a\u5236\uff0c\u800c\u5e94\u89c6\u4e3a\u63a8\u52a8\u6b27\u76df\u6c14\u5019\u653f\u7b56\u4e0e\u4e2d\u56fd-\u6b27\u76df\u4ea7\u4e1a\u5408\u4f5c\u8d8b\u540c\u7684\u957f\u671f\u52a8\u529b\u3002\u53cc\u65b9\u4f01\u4e1a\u82e5\u5c06CBAM\u89c6\u4e3a\u5347\u7ea7\u4f9b\u5e94\u94fe\u3001\u63d0\u9ad8\u900f\u660e\u5ea6\u4ee5\u53ca\u987a\u5e94\u5168\u7403\u8131\u78b3\u8d8b\u52bf\u7684\u5951\u673a\uff0c\u5219\u5c06\u5728\u672a\u6765\u51e0\u5e74\u4e2d\u5904\u4e8e\u6700\u6709\u5229\u7684\u5730\u4f4d\uff0c\u987a\u5229\u5b9e\u73b0\u8f6c\u578b\u5e76\u83b7\u5f97\u53ef\u6301\u7eed\u8d38\u6613\u4f18\u52bf\u3002<\/p>\n<p style=\"text-align: justify\"><strong><u>Conclusion<br \/><\/u><\/strong>The CBAM definitive regime from 2026 is no longer a future concern \u2014 it is a present operational reality. While the policy introduces significant compliance requirements, it also provides a framework for businesses to embed carbon management into global trade strategies, boosting competitiveness in an increasingly climate-conscious market.<\/p>\n<ul>\n<li style=\"text-align: justify\">Carbon performance now drives competitiveness across aluminium, steel, cement, hydrogen, and electricity.<\/li>\n<li style=\"text-align: justify\">Chinese exporters must decarbonise production, improve emissions transparency, and align with EU accounting standards to maintain market access.<\/li>\n<li style=\"text-align: justify\">EU importers must integrate carbon metrics into sourcing, engage suppliers proactively, and forecast CBAM costs.<\/li>\n<li style=\"text-align: justify\">CBAM creates strategic opportunities for early adopters, enabling carbon-conscious supply chains, long-term partnerships, and compliance with EU climate goals.<\/li>\n<li style=\"text-align: justify\">CBAM is not just a regulatory burden, but a driver for China\u2013EU industrial convergence and sustainable trade.<\/li>\n<\/ul>\n<p style=\"text-align: justify\"><strong><u>\u7ed3\u8bed<br \/><\/u><\/strong>CBAM \u6b63\u5f0f\u5b9e\u65bd\u5df2\u4e0d\u518d\u662f\u672a\u6765\u8bae\u9898\uff0c\u800c\u662f\u5f53\u524d\u7684\u8fd0\u8425\u73b0\u5b9e\u3002\u5c3d\u7ba1\u5176\u5e26\u6765\u663e\u8457\u5408\u89c4\u6311\u6218\uff0c\u4f46\u4e5f\u4e3a\u4f01\u4e1a\u5c06\u78b3\u7ba1\u7406\u878d\u5165\u5168\u7403\u8d38\u6613\u6218\u7565\u63d0\u4f9b\u4e86\u5236\u5ea6\u6846\u67b6\uff0c\u5e76\u5728\u6c14\u5019\u610f\u8bc6\u4e0d\u65ad\u589e\u5f3a\u7684\u5e02\u573a\u4e2d\u63d0\u5347\u7ade\u4e89\u529b\u3002<\/p>\n<ul>\n<li style=\"text-align: justify\">\u78b3\u7ee9\u6548\u73b0\u5df2\u6210\u4e3a\u94dd\u3001\u94a2\u94c1\u3001\u6c34\u6ce5\u3001\u6c22\u80fd\u548c\u7535\u529b\u884c\u4e1a\u7ade\u4e89\u529b\u7684\u9a71\u52a8\u529b\u3002<\/li>\n<li style=\"text-align: justify\">\u4e2d\u56fd\u51fa\u53e3\u5546\u5fc5\u987b\u5b9e\u73b0\u751f\u4ea7\u8131\u78b3\uff0c\u63d0\u9ad8\u6392\u653e\u900f\u660e\u5ea6\uff0c\u5e76\u9075\u5b88\u6b27\u76df\u7684\u4f1a\u8ba1\u51c6\u5219\uff0c\u4ee5\u4fdd\u6301\u5e02\u573a\u51c6\u5165\u3002<\/li>\n<li style=\"text-align: justify\">\u6b27\u76df\u8fdb\u53e3\u5546\u5fc5\u987b\u5c06\u78b3\u6307\u6807\u7eb3\u5165\u91c7\u8d2d\u6d41\u7a0b\uff0c\u4e3b\u52a8\u4e0e\u4f9b\u5e94\u5546\u6c9f\u901a\uff0c\u5e76\u9884\u6d4b\u78b3\u8fb9\u5883\u8c03\u8282\u673a\u5236\uff08CBAM\uff09\u7684\u6210\u672c\u3002<\/li>\n<li style=\"text-align: justify\">CBAM\u4e3a\u65e9\u671f\u91c7\u7528\u8005\u521b\u9020\u4e86\u6218\u7565\u673a\u9047\uff0c\u4f7f\u5176\u80fd\u591f\u5b9e\u73b0\u5177\u6709\u78b3\u610f\u8bc6\u7684\u4f9b\u5e94\u94fe\u3001\u5efa\u7acb\u957f\u671f\u5408\u4f5c\u4f19\u4f34\u5173\u7cfb\uff0c\u5e76\u7b26\u5408\u6b27\u76df\u7684\u6c14\u5019\u76ee\u6807\u3002<\/li>\n<li style=\"text-align: justify\">CBAM\u4e0d\u4ec5\u662f\u4e00\u79cd\u76d1\u7ba1\u8d1f\u62c5\uff0c\u66f4\u662f\u63a8\u52a8\u4e2d\u6b27\u4ea7\u4e1a\u878d\u5408\u548c\u53ef\u6301\u7eed\u8d38\u6613\u7684\u9a71\u52a8\u529b\u3002<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>From Policy to Practice: Implementation, Compliance &amp; Strategic Business Opportunities \u4ece\u653f\u7b56\u8d70\u5411\u5b9e\u8df5\uff1a\u5b9e\u65bd\u8def\u5f84\u3001\u5408\u89c4\u8981\u6c42\u4e0e\u6218\u7565\u6027\u5546\u4e1a\u673a\u9047 IntroductionFrom 1 January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) transitions from a transitional reporting phase to its definitive regime, marking a pivotal moment for global supply chains trading with the EU. CBAM has moved beyond pilot reporting and enters full operational implementation &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/chinaeucn.com\/zh\/cbam-definitive-regime-2026-onwards\/\"> <span class=\"screen-reader-text\">CBAM Definitive Regime, 2026 Onwards<\/span> \u67e5\u770b\u5168\u6587 &raquo;<\/a><\/p>","protected":false},"author":4,"featured_media":6306,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-6297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"rttpg_featured_image_url":{"full":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"landscape":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"portraits":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"thumbnail":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1-150x150.png",150,150,true],"medium":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1-300x200.png",300,200,true],"large":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"1536x1536":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"2048x2048":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1.png",816,544,false],"trp-custom-language-flag":["https:\/\/chinaeucn.com\/wp-content\/uploads\/2025\/12\/cover-1-18x12.png",18,12,true]},"rttpg_author":{"display_name":"CNEUCN","author_link":"https:\/\/chinaeucn.com\/zh\/author\/chinaeucn-staff\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/chinaeucn.com\/zh\/category\/uncategorized\/\" rel=\"category tag\">Uncategorized<\/a>","rttpg_excerpt":"From Policy to Practice: Implementation, Compliance &amp; Strategic Business Opportunities \u4ece\u653f\u7b56\u8d70\u5411\u5b9e\u8df5\uff1a\u5b9e\u65bd\u8def\u5f84\u3001\u5408\u89c4\u8981\u6c42\u4e0e\u6218\u7565\u6027\u5546\u4e1a\u673a\u9047 IntroductionFrom 1 January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) transitions from a transitional reporting phase to its definitive regime, marking a pivotal moment for global supply chains trading with the EU. CBAM has moved beyond pilot reporting and enters full operational implementation&hellip;","_links":{"self":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/6297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/comments?post=6297"}],"version-history":[{"count":9,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/6297\/revisions"}],"predecessor-version":[{"id":6311,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/posts\/6297\/revisions\/6311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/media\/6306"}],"wp:attachment":[{"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/media?parent=6297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/categories?post=6297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chinaeucn.com\/zh\/wp-json\/wp\/v2\/tags?post=6297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}