How do importers purchase and surrender CBAM certificates?

Certificate system mirroring EU ETS allowances

During the definitive period (starting 2026), importers must purchase CBAM certificates corresponding to the embedded emissions in their imported goods. These certificates will be sold by EU Member States through a common central platform. The number of certificates to be surrendered equals the total embedded emissions (in tonnes of CO2 equivalent) of the imported goods. Certificates must be surrendered annually by May 31 for the previous year's imports.