Question 1

Does all my aluminium automatically fall under CBAM?

Accepted Answer

No. Whether your aluminium is CBAM-liable depends on the specific CN/GN code in the customs declaration. Not all aluminium products are in scope — the official list is set out in EU CBAM Regulation (EU/2023/956). GBS ALU performs a pre-check based on your product and drawing.

Question 2

How exactly does the 50-tonne threshold work?

Accepted Answer

The 50-tonne threshold refers to your total annual import of all CBAM goods (all categories combined: aluminium, steel, cement etc.), not one order or one product type. If you stay below the threshold, CBAM reporting and certificate obligations do not apply. If in doubt, consult your customs adviser.

Question 3

What changes if I currently import directly from Turkey?

Accepted Answer

If your annual total CBAM goods imports exceed 50 tonnes, you are required to become an authorised CBAM declarant. You must report embedded emissions, purchase CBAM certificates and surrender them in time. The first annual declaration (for 2026) is due by 30 September 2027.

Question 4

What does GBS ALU mean by 'CBAM-inclusive supply'?

Accepted Answer

Where GBS ALU acts as importer per order (confirmed contractually via Incoterms and supply terms), we take on import and CBAM coordination. We include a CBAM cost estimate transparently in the quotation. 'CBAM-inclusive' does not mean no CBAM cost — it means the cost is visible and agreed upfront in our invoice to you.

Question 5

When do I need to purchase CBAM certificates?

Accepted Answer

The financial CBAM obligation applies to imports from 1 January 2026. At the point of import, no certificate purchase or surrender is required — but for your 2026 imports, CBAM certificates must be purchased and surrendered by 30 September 2027. The obligation exists for 2026 imports; the execution (purchase and surrender) takes place in 2027. If your total annual CBAM imports remain below 50 tonnes, certificate obligations do not apply.

Aluminium procurement without CBAM uncertainty — we handle the CBAM declaration