EU CBAM for Fasteners: What Importers Need to Know in 2026
From 1 January 2026, the EU Carbon Border Adjustment Mechanism entered its definitive phase. Importers of covered goods above the applicable threshold must account for the embedded carbon emissions associated with their imports and meet CBAM authorisation, reporting and financial requirements.
For imports made during 2026, the first annual CBAM declaration and corresponding certificate surrender are due by 30 September 2027.
CBAM applies to imports of certain fasteners and other iron and steel products covered by the relevant customs classifications. Under the definitive regime, EU importers whose covered goods exceed the applicable 50-tonne annual threshold are subject to CBAM obligations.
What is CBAM?
CBAM is a European regulatory mechanism designed to align carbon pricing inside and outside the EU. Its objective is to prevent unfair competition when production takes place in countries with less stringent climate regulations.
The mechanism imposes a carbon-related levy on goods imported into the EU, based on the embedded CO₂ emissions generated during production.
Within the fastener category, most emissions arise during steel production processes, such as smelting and rolling. When steel or finished fasteners are produced outside the EU, these emissions fall within CBAM's scope.
CBAM therefore applies to all EU importers sourcing fasteners from outside the EU.
Learn more about Fabory's wider approach to sustainability and responsible sourcing.
What changes from 2026?
During the transitional period (2023–2025), only a reporting obligation applied. As of 1 January 2026, a payment obligation also applies.
EU importers are required to:
- Calculate the embedded emissions in imported goods
- Purchase CBAM certificates based on those emissions
- Surrender the certificates annually
- Submit an annual CBAM declaration in line with EU methodology
- Apply default values where verified emissions data is unavailable
CBAM therefore becomes a structural cost component within the import supply chain.
The payable levy will gradually increase until 2034, in parallel with the phase-out of free allowances under the EU Emissions Trading System (EU ETS).
CBAM is a statutory EU obligation that applies to all importers of in-scope products. It is not a discretionary surcharge and is not specific to Fabory: the framework applies across the industry.
What happens in case of non-compliance?
CBAM is enforced under EU legislation and monitored through customs and reporting systems.
Non-compliance may result in:
- Financial penalties
- Administrative sanctions
- Increased scrutiny by authorities
- Restrictions on import activities
Businesses should assess CBAM obligations based on the importer, product classification, country of origin, and applicable thresholds. Supply-chain changes should not be used to circumvent CBAM requirements.
Why this matters for the fastener industry
A significant share of global fastener production and the underlying steel manufacturing takes place outside the EU. CBAM therefore represents a structural change in the industry's regulatory framework.
The impact is both financial and administrative. Collecting emissions data, engaging suppliers, ensuring correct product classification, managing certificates and complying with reporting obligations require structured internal processes and clear responsibilities.
What In-Scope Fastener Importers Need
- Reliable and verifiable emissions data
- Properly established administrative and reporting systems
- The required CBAM authorisation
- Clear internal compliance processes
A professional and timely approach is essential to avoid risks, delays and penalties.
For a commercial perspective on how CBAM affects manufacturers and procurement teams, read our CBAM Blind Spot analysis.
Fabory’s approach
Fabory is fully prepared to implement CBAM and has obtained the necessary authorisations and governance structure to comply with all regulatory obligations.
Our approach includes:
- Official CBAM authorisation
- Active supplier engagement to obtain emissions data
- Accurate product classification and full documentation
- Application of EU-compliant calculation methodologies
- Transparent communication regarding the impact on costs and pricing structures
We provide our customers with continuity, compliance confidence and predictability in a changing regulatory environment.
CBAM fundamentally changes how steel-related products are imported, regulated, and priced. Careful preparation and solid governance are essential.
Would you like to understand what CBAM means for your supply chain or future pricing structure? Please contact your Fabory representative.
