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Module 1 of 9 · S1 · CBAM basics for non-EU producers

Check your understanding

  1. An importer brings 30 t of CBAM goods from you and 25 t from another supplier into the EU in 2026. Is it exempt under the de minimis rule? A. Yes, each supplier is below 50 t. B. Yes, the threshold is per CN code. C. No, the total of 55 t exceeds 50 t, so all 55 t are covered. D. No, but only the 5 t above the threshold are covered.
  1. Who carries the legal obligation to declare and surrender certificates? A. The non-EU operator. B. The verifier. C. The authorised CBAM declarant. D. The NCA.
  1. When is the first CBAM declaration due, and for which year? A. 31 May 2026, for 2025. B. 30 September 2027, for 2026. C. 31 December 2026, for 2026. D. 30 September 2026, for the first half of 2026.
  1. How is the certificate price for 2026 emissions set? A. Weekly average in the week of surrender. B. Quarterly average for the quarter the goods were imported. C. A fixed price in the Regulation. D. Annual average for 2027.
  1. From 2027, what share of emissions must be covered by certificates at each quarter end? A. 25 % B. 50 % C. 80 % D. 100 %
  1. Which statement about operator registration is correct? A. It is mandatory before any export. B. It lasts five years and lets you share verified data with declarants. C. It lasts one year. D. Only the importer can register your installation.
  1. A batch made in December 2025 is imported in March 2026. Which reporting period applies? A. 2025 B. 2026 C. Q4 2025 D. The declarant chooses.
  1. In what language must the monitoring plan and emissions report be submitted? A. The producing country's language. B. The importer's language. C. English. D. Any EU language.

Sources: REG Art 2a, 4, 6(1), 10, 21, 22; MA Art 5(6), 7(1), 10(4).