New CBAM obligations for importers apply from 2026. The “CBAM Update 2026” event provided a compact overview of the legal changes that are now relevant and what is in store for the mechanical and plant engineering sector.
With the start of the operational phase of the Carbon Border Adjustment Mechanism (CBAM) on January 1, 2026, new reporting obligations and requirements for emissions data have become mandatory. The web event “CBAM Update 2026 – legislative changes and future developments” provided a compact overview of the current changes and their impact on the mechanical and plant engineering industry.
The event focused on the legal changes to CBAM that have been in force since the beginning of the year, which were presented by Anna Feldman (Project Manager Climate Neutral Production, VDMA). From 2026, CBAM-relevant goods may only be imported into the customs territory of the European Union by authorized CBAM declarants. At the same time, the previous quarterly reporting system has been replaced by an annual CBAM declaration, which must be submitted for the first time in 2027 for the 2026 reporting year.
Another focus was on the requirements for emissions reporting. From 2026, only direct emissions are required to be reported. Companies can either report verified real values from their suppliers’ production facilities in third countries or – if these are not available – use standard values from the EU Commission. These are conservative and come with additional surcharges, which can lead to higher CBAM costs.
In addition, an outlook was given on the further development of CBAM. In particular, the planned expansion of the scope of application to other, primarily downstream products made of steel and aluminum as well as possible anti-circumvention measures were discussed. These developments could affect additional parts of mechanical and plant engineering from 2028.
The event was rounded off with an exchange of practical experience. It became clear that CBAM poses organizational and strategic challenges for many companies, particularly in terms of data collection and communication along international supply chains. Early preparation and clear internal responsibilities were therefore emphasized as crucial.
Organizer
The event was organized by ProduktionNRW. ProduktionNRW is the cluster for mechanical engineering and production technology in North Rhine-Westphalia and is organized by VDMA NRW. ProduktionNRW sees itself as a platform for networking, informing and marketing companies, institutions and networks with each other and along the value chain. Significant parts of the services provided by ProduktionNRW are funded by the Ministry of Economic Affairs, Industry, Climate Protection and Energy of the State of North Rhine-Westphalia.