EU Carbon Border Adjustment Mechanism (CBAM)
As part of its Emissions Trading System (EU ETS), the EU is progressively reducing from 2026 onwards, the free allocation of emission allowances to high-emission installations such as steelworks, aluminium smelters and cement plants. In parallel, it has introduced a Carbon Border Adjustment Mechanism (EU CBAM).
Introduction of the EU CBAM from 1 January 2026
The definitive phase of the EU CBAM entered into force on 1 January 2026. Levies are applied to the CO₂ content of EU imports of cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. The aim is to prevent the risk of carbon leakage to third countries. As a result, importers into the EU must declare the greenhouse gas emissions embedded in these products and purchase CBAM certificates corresponding to those emissions.
Impact on Swiss exports to the EU
Swiss exports to the EU are subject to the EU CBAM only under certain conditions including the tariff number of the goods and their origin. You can find information on these requirements and practical advice under ‘Further information’.
Goods originating in Switzerland are exempt from the EU CBAM due to the linking of the Swiss and EU emissions trading systems. Goods originating in other EFTA states (Norway, Iceland, Liechtenstein) and in the EU are likewise not subject to it. The determination of origin is therefore of particular importance. Under the EU CBAM, the origin of goods is determined on the basis of the EU's non-preferential rules of origin. Swiss companies must therefore ensure that their CBAM goods can be considered as originating under these rules, particularly when raw materials or intermediate products from third countries are used in the production process.
Swiss economic operators trading with the EU are more familiar with the preferential rules of origin applicable under the Switzerland-EU Free Trade Agreement. To help them determine whether their goods meet the EU's non-preferential rules of origin, SECO and the FOCBS have published a guidance document comparing these rules.
Further information
Index
Related topics
Customs tariff policy
Switzerland's customs tariff policy aims to strike a balance between economic protection and openness. This policy is in line with international agreements.
Non-preferential origin and Preferential origin
Customs tariff distinguishes between non-preferential and preferential origin. The former refers to trade without customs preferences, the latter to trade with customs preferences.
Contact
Foreign Economic Affairs Directorate
Special Foreign Economic Service / International Movement of Goods
Holzikofenweg 36
CH - 3003 Bern