For a racking or tracker importer, the Carbon Border Adjustment Mechanism question starts with a customs classification, not with a carbon price.
The mechanism attaches to listed goods and their embedded emissions. Whether a steel structure, an aluminium frame or a complete tracker falls in scope is a CN-code determination that changes everything downstream.
This entry documents the workflow; it deliberately separates the law in force from the proposed product-list extension.
Why this entry exists
The filing chain
CN code determination, embedded-emissions method, quarterly reporting, certificate purchase and annual surrender form a single sequence. We publish it as a timeline with the operative dates.
The framework
Actual values versus default values
A verified actual embedded-emissions figure normally beats a default value. Preparing EPD or ISO 14067 data is therefore a procurement task, not a sustainability brochure.
Price examples need a date
A Q1 2026 certificate price of 75.36 EUR per tCO2e is a quarterly figure tied to EU ETS pricing. It is not an annual average and must always be printed with its quarter.
Data box
| Field | Value as reported |
|---|---|
| Definitive period start | 1 January 2026 |
| Certificate sales | From 1 February 2027 |
| Annual surrender | 30 September each year |
| Q1 2026 certificate price | 75.36 EUR per tCO2e |
| Legislative status | In-force regulation vs proposed extension to 457 products |
All figures above are quoted with the unit and reference period used by the primary source. They are reproduced here for reference, not independently re-measured.
How to use it in a tender or a brief: verification note
75.36 EUR/tCO2e is a single-quarter value, not a fixed annual price. The 457-product extension is a Parliament negotiating position and is described in a separate section from the law in force.
What to watch next
The outcome of trilogue negotiations on the product list and the expected 2028 application date.
Primary sources
- European Commission CBAM implementing legislation / EUR-Lex
- TARIC / CN code lookup
- European Parliament CBAM extension negotiating position, 2026-09-15
Researched and written by the solarrack.wiki editorial desk. Every figure in this article carries a source and a verification note; where a claim could not be confirmed against a primary document, it is labelled as such. Corrections: [email protected]
