Carbon Border Adjustment Mechanism

Carbon Border Adjustment Mechanism(CBAM)

A trade adjustment mechanism under which importers of greenhouse gas-intensive goods imported to the EU — such as steel, aluminium, cement, fertilisers, electricity, and hydrogen — shall purchase and surrender certificates corresponding to the carbon emissions generated during production in third countries, so that these goods bear the same carbon cost as products made within the EU.

CBAM Legislative Timeline

December 2019 — Launch of the European Green Deal, establishing the policy foundation for CBAM
July 2021 — European Commission publishes and formally proposes the draft CBAM Regulation
May 2023 — CBAM Regulation (EU) 2023/956 adopted and entered into force
October 2023 – December 2025 — Transitional Period: operators subject to reporting obligations only (no CBAM certificate surrender required)
1 January 2026 — Definitive Period commences: full obligations apply, including both reporting and verification of embedded emissions

CBAM Legislative & Implementation Timeline

Verification of Embedded Emissions under CBAM

To ensure the accuracy of calculated emissions and prevent false or under-reporting, operators may submit their CBAM declarations accompanied by a verification report issued by an accredited CBAM verifier. From the Definitive Period (1 January 2026 onwards), verification by an accredited verifier is mandatory where an operator chooses to declare *specific embedded emissions (as opposed to applying default values published by the Commission).

* Specific embedded emissions : The greenhouse gases directly emitted during the entire production process of a good, expressed on a per-unit-of-product basis.

Classification of Exporters Subject to CBAM Obligations

Type 1 Exporter Acting as EU Importer / Customs Declarant
Type 2 Direct Exporter to the EU
Type 3 Indirect Exporter to the EU

Reporting Flow : Third-country installation operator → Authorised CBAM Declarant in the EU → European Commission

Type 1. Exporter Acting as EU Importer / Customs Declarant

Definition
Companies with EU-based entities acting as importers or handling both Korean exports and EU import customs clearance.
Definitive-period response
Submit the annual CBAM declaration and surrender the corresponding CBAM certificates through the CBAM Registry.
Submission method
Enter the required information directly through the CBAM Registry user interface or upload it in XML format.

Type 2. Direct Exporter to the EU

Definition
A company that exports goods to a separate EU importer.
Definitive-period response
Provide emissions data to the EU importer via an emissions-data communication or the CBAM Operators Portal.
Submission method
Upload the emissions-data communication
The installation operator enters the required information in the portal and makes it available to the EU importer.

Type 3. Indirect Exporter to the EU

Definition
A company that sells precursors or CBAM-covered goods to a Type 1 or Type 2 company exporting goods to the EU.
Definitive-period response
Provide the purchasing company with installation information, actual embedded-emissions data, and information on the carbon price effectively paid.
Submission method
No CBAM submission form

Reference: Korea Institute of Industrial Technology, The 6th Government Joint Briefing on EU CBAM Response

Why Choose Korea Standards Association (KSA)?

Korea Standards Association (KSA) has been designated as an accredited CBAM Verification Body for two consecutive years under the support programme operated by the Korea SMEs and Startups Agency (KOSME).

During this period, KSA has:

Conducted verification of product-level carbon emissions required for export to CBAM-adopting jurisdictions;
Prepared verification reports compliant with the applicable CBAM regulatory requirements;
Successfully completed over 60 CBAM verifications during the Transitional Period across two years.

CBAM Verification Guide of KSA

Names and responsibility of management personnel Appeals and Complaints Process Declaration on Impartiality Policy

Complaints

Submission of inquiries, Suggestions, and Complaints Related to CBAM
Inquiries, suggestions, complaints related to Carbon Border Adjustment Mechanism(CBAM) may be submitted through the Q&A board or by sending an email to the contact person listed below.
※ Customers will not face any disadvantages or penalties for submitting complaints or objections.

E-MailSend E-mail
Jangwook-Lee-Director
TEL02)6240-4661
E-mailcom2jang@ksa.or.kr

Any clients or stakeholders who have inquiries, complaints, or appeals about CBAM can contact us
E-Mail: com2jang@ksa.or.kr (Validation, Verification & Certification Management Center)

Validation/Verification inquiry

KSA Conformity Assessment Division. Climate & Environment Center

KSA-CBAM-Quotation Request

TEL: 02) 6240-4692

E-MAIL: eucbam@ksa.or.kr

<div class="objTag">
  <h1 class="title_1">Carbon Border Adjustment Mechanism</h1>
  <div class="ksakr_wrap ksakr_wrap2" style="overflow:hidden;">
    <div class="section">
      <div class="mb100">
        <h2 class="title_2 mt100">Carbon Border Adjustment Mechanism(CBAM)</h2>
        <div class="bg_gray mb40">
          <p>A trade adjustment mechanism under which importers of greenhouse gas-intensive goods imported to the EU — such as steel, aluminium, cement, fertilisers, electricity, and hydrogen — shall purchase and surrender certificates corresponding to the carbon emissions generated during production in third countries, so that these goods bear the same carbon cost as products made within the EU.</p>
        </div>
      </div>
    </div>
    <div class="section">
      <h3 class="title_2 mt100">CBAM Legislative Timeline</h3>
      <ul class="cbam-type-list mb40">
        <li>December 2019 — Launch of the European Green Deal, establishing the policy foundation for CBAM</li>
        <li>July 2021 — European Commission publishes and formally proposes the draft CBAM Regulation</li>
        <li>May 2023 — CBAM Regulation (EU) 2023/956 adopted and entered into force</li>
        <li>October 2023 – December 2025 — Transitional Period: operators subject to reporting obligations only (no CBAM certificate surrender required)</li>
        <li>1 January 2026 — Definitive Period commences: full obligations apply, including both reporting and verification of embedded emissions</li>
      </ul>
      <div class="img_pc"><img src="/sites/ksa_kr/images/renewal/cert/cert_cbam_1_en.png" alt="CBAM Legislative & Implementation Timeline"></div>
      <div class="img_mo"><img src="/sites/ksa_kr/images/renewal/cert/cert_cbam_1_en_mo.png" alt="CBAM Legislative & Implementation Timeline"></div>
    </div>
    <div class="section mb100">
      <h2 class="title_2 mt100">Verification of Embedded Emissions under CBAM</h2>
      <p class="mb10">To ensure the accuracy of calculated emissions and prevent false or under-reporting, operators may submit their CBAM declarations accompanied by a verification report issued by an accredited CBAM verifier.
        
        From the Definitive Period (1 January 2026 onwards), verification by an accredited verifier is mandatory where an operator chooses to declare <span class="_bold">*specific embedded emissions</span> (as opposed to applying default values published by the Commission).</p>
      <span class="cl_green2">* Specific embedded emissions : The greenhouse gases directly emitted during the entire production process of a good, expressed on a per-unit-of-product basis.</span> </div>
    <div class="section mb100">
      <h3 class="title_2 mt100 mb40">Classification of Exporters Subject to CBAM Obligations</h3>
      <ul class="list_style5">
        <li><span class="_bold cl_green2">Type 1</span> Exporter Acting as EU Importer / Customs Declarant</li>
        <li><span class="_bold cl_green2">Type 2</span> Direct Exporter to the EU </li>
        <li><span class="_bold cl_green2">Type 3</span> Indirect Exporter to the EU</li>
      </ul>
      <div class="mt40 bg_box1 tC title_3 _bold">Reporting Flow : Third-country installation operator →
        Authorised CBAM Declarant in the EU → European Commission </div>
      <div class="cbam-type-layout">
        <article class="cbam-type-card">
          <h3 class="cbam-type-title">Type 1. Exporter Acting as EU Importer / Customs Declarant</h3>
          <div class="cbam-type-content">
            <ul class="cbam-type-list">
              <li><span class="_bold">Definition</span><br>
                Companies with EU-based entities acting as importers or handling both Korean exports and EU import customs clearance.</li>
              <li><span class="_bold">Definitive-period response</span><br>
                Submit the annual CBAM declaration and surrender the corresponding CBAM certificates through the CBAM Registry.</li>
              <li><span class="_bold">Submission method</span><br>
                Enter the required information directly through the CBAM Registry user interface or upload it in XML format.</li>
            </ul>
          </div>
        </article>
        <article class="cbam-type-card">
          <h3 class="cbam-type-title">Type 2. Direct Exporter to the EU</h3>
          <div class="cbam-type-content">
            <ul class="cbam-type-list">
              <li><span class="_bold">Definition</span><br>
                A company that exports goods to a separate EU importer.</li>
              <li><span class="_bold">Definitive-period response</span><br>
                Provide emissions data to the EU importer via an emissions-data communication or the CBAM Operators Portal.</li>
              <li><span class="_bold">Submission method</span><br>
                Upload the emissions-data communication<br>
                The installation operator enters the required information in the portal and makes it available to the EU importer.</li>
            </ul>
          </div>
        </article>
        <article class="cbam-type-card">
          <h3 class="cbam-type-title">Type 3. Indirect Exporter to the EU</h3>
          <div class="cbam-type-content">
            <ul class="cbam-type-list">
              <li><span class="_bold">Definition</span><br>
                A company that sells precursors or CBAM-covered goods to a Type 1 or Type 2 company exporting goods to the EU.</li>
              <li><span class="_bold">Definitive-period response</span><br>
                Provide the purchasing company with installation information, actual embedded-emissions data, and information on the carbon price effectively paid. </li>
              <li><span class="_bold">Submission method</span><br>
                No CBAM submission form</li>
            </ul>
          </div>
        </article>
      </div>
      <div class="list_style4 mt10">Reference: Korea Institute of Industrial Technology, The 6th Government Joint Briefing on EU CBAM Response</div>
    </div>
    <div class="section">
      <h2 class="title_2 mt100">Why Choose Korea Standards Association (KSA)?</h2>
      <div class="bg_gray">
        <p class="mb20">Korea Standards Association (KSA) has been designated as an accredited CBAM Verification Body for two consecutive years under the support programme operated by the Korea SMEs and Startups Agency (KOSME).</p>
        <p class="mb20"> </p>
        <ul class="cbam-type-list">
          <ut class="_bold">During this period, KSA has:</ut>
          <li>Conducted verification of product-level carbon emissions required for export to CBAM-adopting jurisdictions;</li>
          <li>Prepared verification reports compliant with the applicable CBAM regulatory requirements;</li>
          <li>Successfully completed over 60 CBAM verifications during the Transitional Period across two years.</li>
        </ul>
        <div class="tC mt20 mb20"><a class="ksa_kr_btn btn_5st">CBAM Verification Guide of KSA</a></div>
        <div class="tC mb40"> <a class="ksa_kr_btn btn_4st mb20" href="/sites/ksa_kr/files/Names and reponsibility of management personnel_CBAM.pdf">Names and responsibility of management personnel</a> <a class="ksa_kr_btn btn_3st mb20" href="/sites/ksa_kr/files/Appeals and Complaints Process.pdf">Appeals and Complaints Process</a> <a class="ksa_kr_btn btn_2st mb20" href="/sites/ksa_kr/files/Declaration on Impartiality Policy.pdf">Declaration on Impartiality Policy</a> </div>
      </div>
    </div>
    <div class="cert7_1_7">
      <h2 class="title_2 mt100">Complaints </h2>
      <p>Submission of inquiries, Suggestions, and Complaints Related to CBAM<br>
        Inquiries, suggestions, complaints related to Carbon Border Adjustment Mechanism(CBAM) may be submitted through the Q&A board or by sending an email to the contact person listed below.<br>
        ※ Customers will not face any disadvantages or penalties for submitting complaints or objections.</p>
      <ul class="lay_icon_box">
        <li><strong>E-Mail</strong><a href="mailto:com2jang@ksa.or.kr">Send E-mail</a></li>
        <li><img src="/sites/ksa_kr/images/renewal/cert/contract_icon1.jpg" alt=""><span></span><strong>Jangwook-Lee-Director</strong></li>
        <li><img src="/sites/ksa_kr/images/renewal/cert/contract_icon2.jpg" alt=""><span>TEL</span><strong>02)6240-4661</strong></li>
        <li><img src="/sites/ksa_kr/images/renewal/cert/contract_icon4.jpg" alt=""><span>E-mail</span><strong>com2jang@ksa.or.kr</strong></li>
      </ul>
      <p>Any clients or stakeholders who have inquiries, complaints, or appeals about CBAM can contact us<br>
        E-Mail: com2jang@ksa.or.kr (Validation, Verification & Certification Management Center)</p>
    </div>
    <div class="section iso_tel _rightBtn">
      <h2 class="title_2 mt100">Validation/Verification inquiry</h2>
      <div>
        <p>KSA Conformity Assessment Division. Climate & Environment Center</p>
        <div class="cont_btns_pd mb20"> <a class="ksa_kr_btn btn_3st">KSA-CBAM-Quotation Request</a></div>
      </div>
      <div class="bg_gray bg_gray2 mb40">
        <dl>
          <dt>TEL</dt>
          <dd><strong>02) 6240-4692</strong></dd>
        </dl>
        <dl>
          <dt>E-MAIL</dt>
          <dd><strong>eucbam@ksa.or.kr</strong></dd>
        </dl>
      </div>
    </div>
  </div>
</div>