GUIDE
CBAM penalties
The CBAM penalty regime has two layers: an ETS-linked amount for authorised declarants who fail to surrender certificates, and multiples of it for unauthorised imports. This page states only what we could verify from primary legislation — and says plainly what we left out.
Last checked: 1 September 2026
Certificates not surrendered: the ETS-linked penalty
Where an authorised CBAM declarant fails to surrender the certificates corresponding to declared embedded emissions, the penalty amount under Regulation (EU) 2023/956 is identical to the EU ETS excess emissions penalty: Article 16(3) of the ETS Directive (2003/87/EC) sets a penalty of €100 per tonne of CO₂e for operators who fail to surrender allowances.
An important detail: that €100 is not fixed. Under Article 16(4), the penalty increases in accordance with the European index of consumer prices for allowances issued from 2013 onwards — so the amount actually applied today sits above €100. We do not state the current indexed figure on this page, because the official pages we verified do not publish it; in a concrete case, confirm the amount with the relevant national competent authority.
Unauthorised imports: three to five times
For persons introducing CBAM goods into the EU without authorised declarant status, the penalty is heavier: under Article 26 of the Regulation it is set within a range of three to five times the non-surrender penalty. Where within the range depends on the duration, gravity and scope of the non-compliance, its intentional nature and repetition, and the person’s level of cooperation with the competent authority.
The Regulation’s recitals state the intent openly: penalties for unauthorised imports are set higher so as to be "effective, proportionate and dissuasive" (recital 26).
Summary table
| Breach | Penalty | Basis |
|---|---|---|
| Failure to surrender certificates for declared emissions | €100/tCO₂e base — increased with the European index of consumer prices from 2013 onwards | Reg. 2023/956 → ETS Directive Art. 16(3)-(4) |
| Importing CBAM goods without authorised declarant status | 3-5 times the above (by duration, gravity, intent, repetition, cooperation) | Reg. 2023/956, Art. 26 |
What we have not written on this page: the current indexed euro amount (we could not verify an official publication of it) and member states’ own procedural penalties (they vary by country). In a concrete case, confirm both with the relevant national authority.
Who imposes penalties?
Penalties are imposed by the national competent authority (NCA) of the member state where the declarant is established. In the words of the Commission’s Q&A: the NCA "is responsible for engaging in the appropriate dialogue with the authorised declarant and may impose penalties". The process is an administrative one running with the authority, not a unilateral deduction — and opportunities to correct arise within that dialogue.
The producer’s reading
The penalty always lands on the EU importer — no CBAM penalty is issued to a producer in a third country. But the chain comes back to you: a producer whose data is missing or late leaves their importer exposed to declaration errors and penalty risk. An importer carrying penalty risk either changes supplier or prices the risk in. The soundness of your data is the insurance on your customer’s penalty risk.
Close your importer’s penalty risk from the data side
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Regulation (EU) 2023/956 (recital 26 and Art. 26); ETS Directive 2003/87/EC Art. 16(3)-(4); the Commission CBAM Q&A (28 May 2026). This page is informational, not legal advice.
The way to never meet a penalty is to size the obligation correctly: calculate your CBAM cost product by product and track the current certificate price.