New CBAM rules have been implemented affecting TCB assemblies exported to the EU.
The importer or customer now need to have a CBAM code.
What is CBAM and what is MACF and how are they related?
The initials CBAM refer to Carbon Border Adjustment Mechanism – this is the European Unions mechanism for applying a carbon related cost to specific imported items including steel, aluminium, cement & fertilisers. TCB Ltd have been reporting CBAM emissions data since October 2024. TCBs are primarily comprised of steel.
The Initial MACF stand for “…Mécanisme d’ajustement carbone aux frontières..” translated as Mechanism For Carbon Adjustment at the Border. The radical change in 2026 is that CBAM is no longer limited to a reporting requirement. CBAM / MACF changes the customs clearance process at the border. The requirement falls upon European fabricators and customers who are deemed the ‘importer’ rather than TCB Ltd as the ‘exporter.’
The EU importer must register a CBAM account , when generated this number is declared formally on the customs entry and integrated to commercial invoices. This allows the European Union to monitor carbon emissions data.
Registration for a CBAM/MACF number is completed via the EU official portal. If the importer does not have a CBAM / MACF number, goods are held by customs with associated delay and cost.
CBAM / MACF is mandatory in 2026 & enforced at the border !
To avoid delays at the border please proactively register for a CBAM / MACF code; via the EU’s official portal:
👉 https://cbam.ec.europa.eu/declarant
The registration generates a number which is integrated into the customs entry, customs can then validate the CBAM / MACF number vie the CERTEX system (Certificates Exchange System).
In other words’; only with the CBAM/MACF number will consignments pass through the border smoothly!
To stress the registration must be completed by the EU based importer. Tension Control Bolts Ltd or freight partners can not undertake this registration on the customers behalf; regardless of the Incoterm applied.
Tension Control Bolts Ltd can assist our customers with this process with guidance , there are temporary CBAM codes and a below 50 tonne cumulative threshold which has already assisted with customs clearance. The requirement falls upon European Union based fabricators, distributers and customers who are deemed the ‘importer’ rather than TCB Ltd as the ‘exporter.’
Tension Control Bolts Ltd have led the way on environmental matters for many years, EU initiatives in relation to CBAM are in need of radical overhaul. The CBAM data does not reflect that steel products, such as Tension Control Bolts are inherently recyclable or that Greenkote® is an award winning eco friendly coating, the recipient of the EU EUREKA innovation award.
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