CBAM clause for your sales contract
Agree with your EU buyer who pays for CBAM certificates and what data you send. Pick the cost rule and the date, then copy the clause into your contract or purchase terms.
CBAM CLAUSE
1. Definitions. "CBAM" means the carbon border adjustment mechanism under Regulation (EU) 2023/956, as amended, and the acts adopted under it. "Specific embedded emissions", "default value" and "CBAM certificate" have the meaning given to them there. "Verified" means verified by a verifier accredited under the CBAM rules. In this clause, the Seller is the "Seller", the Buyer is the "Buyer" and the "Goods" are the goods delivered under this contract.
2. Emissions data. For each calendar year in which the Seller delivers Goods to the Buyer, the Seller shall provide to the Buyer, by 30 June of the following year, the verified specific embedded emissions of the Goods, per production installation and per CN code, with the installation's identification and the verification report, using the European Commission's communication template for installation operators or an equivalent document. The Seller shall also register its installations in the EU CBAM Registry for operators of third-country installations and make these data available there to the Buyer's EORI number.
3. Cost of CBAM certificates. The Buyer bears the cost of the CBAM certificates surrendered for the Goods. Where the Seller has not provided verified data for Goods by the date in paragraph 2 and the Buyer therefore uses default values, the Seller shall reimburse the cost of the certificates attributable to the mark-up on those default values, calculated as: tonnes of Goods concerned, multiplied by the default value before mark-up, multiplied by the mark-up percentage that applies in the year of import, multiplied by the CBAM certificate price published by the European Commission for the period of import. The Buyer shall send the Seller this calculation within 30 days after submitting the CBAM declaration, and the Seller shall pay within 30 days of receiving it.
4. Accuracy and corrections. The Seller shall provide data that reflect the verified emissions of the installations that produced the Goods. If the Seller learns that data it provided were wrong, or a verifier or an authority corrects them, it shall inform the Buyer within 10 business days and provide the corrected data. Each party shall cooperate with the other and provide the information reasonably requested by a competent authority or verifier concerning the Goods.
5. Use of the data. The Buyer shall use the emissions data received under this clause only to meet its CBAM obligations, and may disclose them only to its authorised CBAM declarant, its verifier, the competent authorities and the CBAM Registry, or where the law requires.
A starting point for negotiation, not legal advice. Have it checked by a lawyer for the law that governs your contract before you sign.
Why put CBAM in the contract
The EU importer pays for the CBAM certificates, but how many depends on your data. Without your verified figures the importer must use the EU default value for your country plus a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028. A clause settles in advance who carries that cost and makes the data you owe a contract term with a date.
Choosing the cost rule
Buyer pays, seller pays the mark-up if data is late keeps prices simple and gives the seller a reason to send verified figures on time: the seller bears the mark-up, the part of the extra cost that comes only from the late data, and the buyer keeps the rest. Buyer pays all suits buyers who already price CBAM in. Seller reimburses all works like a delivered, CBAM-paid price; the reimbursement follows the declaration, so the seller needs its own figures and the certificate price to quote it.
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- Emissions summary for your EU buyerA one-page emissions summary PDF for your EU customer.
- Verification checklistThe records a verifier will ask for, as a printable list.
Based on Regulation (EU) 2023/956 as amended by (EU) 2025/2083 and the default values of Implementing Regulation (EU) 2025/2621 as corrected by (EU) 2026/1740. A template, not legal advice; see the disclaimer.