One import line: are you over 50 t, and what do the 2026 certificates cost?
The 50 t de minimis, the 2.5% 2026 factor and the Art. 26 exposure, for one import line, in your browser
De minimis status
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Headroom left under 50 t (negative = over)
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t
Embedded emissions on this line
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t CO2e
Chargeable CO2e after the CBAM factor
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t CO2e
CBAM certificates due
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certificates
Certificate cost
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EUR
Art. 26 exposure at 300 EUR per t CO2e
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EUR
What happens next
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50 t/year de minimis check Tells you whether a calendar-year net mass is under the 50 t threshold of Art. 2(3a) (Reg. (EU) 2025/2083) and how many tonnes of headroom are left - and that hydrogen and electricity have no de minimis at all.
2026 certificate cost at the 2.5% factor Prices the certificates actually due: embedded CO2e x the CBAM factor (2.5% in 2026, 5% in 2027) x your EUA price, minus any carbon price already paid in the country of origin.
Art. 26 exposure line Shows the minimum penalty exposure on the same import at EUR 300 per tonne CO2e - the low end of the 3-5x rate for importing CBAM goods without authorised declarant status.
The two dates that replaced the quarterly report Returns the live deadline for your case: certificate sales open 1 Feb 2027 and the 2026 CBAM declaration is due 30 Sep 2027, or the Art. 26 warning if you are over 50 t and not authorised.
CSV export of every line you ran (paid) Writes goods group, net mass, factor, certificates due and cost to a .csv you keep, so the working behind your CBAM declaration leaves the browser with you.
Chrome alarms for 1 Feb 2027 and 30 Sep 2027 (paid) Sets the two CBAM dates as browser alarms so the declaration window does not pass while the calculation sits in a closed tab.