Does your company import cement, electricity, fertiliser, iron, steel or aluminium into the EU? If so, now is the time to look at the Carbon Border Adjustment Mechanism (CBAM). The Regulation came into force on 17.05.2023. It provides for the mandatory purchase of emission allowances for future importations of the above-mentioned substances from third countries. The Regulation is comprehensively applicable as from 01.01.2026, but certain provisions will already become applicable as from 01.10.2023. Our current newsletter provides you with an overview.