CBAM and agricultural operations

The EU carbon border adjustment covers cement, fertilizers, iron and steel, aluminium, electricity and hydrogen. It does not cover agricultural produce.

For an agricultural operation the exposure is imported fertilizer. Mati records shipments with direct and indirect emissions per tonne and whether the figures are actual or default values.

The regulation sets a threshold of 50 tonnes of covered goods per importer per year, and the definitive period began on 1 January 2026. Confirm current rules against the Official Journal before you file.