CBAM: What Will Change from 2026 and What Does This Mean for You?

NES B.V. closely follows these developments and sees CBAM not only as a new obligation, but also as an opportunity to work together with customers and suppliers towards a more transparent, sustainable, and future-proof supply chain. With this letter, we inform you about what CBAM entails, how we have prepared for it, and what this could mean for you in practice.
We can already reassure you: NES B.V. is now authorised as a CBAM declarant and is fully set up to comply with current and future CBAM obligations.
CBAM in Brief CBAM was introduced to prevent production with high CO2 emissions from shifting to countries outside the European Union. For specific product groups imported from outside the EU, the associated carbon emissions must be determined.
Up to and including 2025, there is only a reporting obligation. From 2026, this reporting will gradually be linked to a financial obligation, partly due to the phasing out of free emission allowances within the European ETS system.
What Will Change in Practice? CBAM has direct consequences for costs, prices, and commercial choices. For importers within the EU, this means that:
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CO2 emissions per product must be recorded structurally and transparently
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The carbon intensity of products will directly affect the cost price
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CBAM certificates will become a new, structural cost item from 2026 onwards
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Products with a higher CO2 footprint are expected to become more expensive
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Price differences between products and suppliers will become more visible based on emissions and origin
In short: CBAM makes sustainability a concrete part of pricing. Products with lower CO2 intensity will better maintain their competitive position, while more CO2-intensive products may face rising costs.
The ultimate impact varies per product and depends on factors such as product type, country of production, production method, and the market price of CBAM certificates.
How Is NES B.V. Preparing? NES B.V. imports products that fall within the scope of CBAM and has anticipated this in good time. In November, we received the status of authorised CBAM declarant. This means we are formally set up to comply with both current reporting obligations and future financial obligations.
We are taking a proactive role by:
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Setting up systems and processes for reliable and structural CO2 registration
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Further deepening product, production, and supplier data
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Making cost developments and price effects transparent in a timely manner
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Staying ahead of further tightening of regulations
What Does This Mean for You as a Customer? CBAM affects the entire chain and will also influence market prices and product choices. For you, this means that:
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Sustainability and CO2 performance will play an increasingly important role in price and availability
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Products with a lower CO2 footprint will become more attractive in the long term
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Transparency about origin and emissions helps in making future-proof choices
By making emissions transparent, CBAM not only stimulates sustainability but also provides tools to manage costs, risks, and competitiveness more consciously.
Our Vision and Approach Sustainability is an integral part of NES B.V.'s long-term strategy. We do not see transparency about CO2 emissions and origin as an administrative burden, but as an opportunity to add value together with our customers and suppliers.
Specifically, this means that we:
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Actively follow and translate European regulations and guidelines into practice
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Work with suppliers on reliable and detailed emissions data
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Continuously strive to reduce the total footprint within our entire supply chain
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Seize opportunities to further make products, processes, and choices more sustainable
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Inform you in a timely and transparent manner about possible consequences for products and prices
More Information and Contact General information about CBAM is available via the European Commission: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
If you have questions about CBAM or want to know what this means for specific products, deliveries, or price developments, we are happy to think along with you. You can contact your regular contact person at NES B.V. or reach us at verkoop@nesbv.nl.