EU CBAM 2026 Training & Consulting: What Exporting Companies Must Do to Comply and Continue Supplying Products to the European Market?

EU CBAM: What Exporting Companies Must Do to Comply and Continue Accessing the European Market

1. What is CBAM and why should exporting companies be concerned?

The Carbon Border Adjustment Mechanism (CBAM) is a carbon pricing mechanism introduced by the European Union (EU). It is designed to assess the CO₂ emissions embedded in imported goods, ensuring fair competition between products manufactured within the EU and those imported from outside the EU.

CBAM is implemented in two phases:

Transitional Phase (1 October 2023 – 31 December 2025)

• Importers are required to report greenhouse gas (GHG) emissions embedded in products.
• No carbon payment is required during this phase.

Full Implementation Phase (from 1 January 2026)

• EU importers must purchase CBAM certificates corresponding to the CO₂ emissions embedded in imported goods.
• Annual emissions declarations and submission of corresponding carbon certificates will be required.

CBAM currently applies to sectors with high carbon intensity, including:

• Iron and steel
• Aluminium
• Cement
• Fertilizers
• Electricity
• Hydrogen

In practice, companies in the EU supply chain will require manufacturers in Vietnam and other exporting countries to provide verified emissions data so that they can comply with CBAM obligations.

If emissions data is not available, the EU may apply default emissions values, which are typically much higher. This may significantly increase import costs and reduce the competitiveness of exported products.

VINTECOM International Supports Vietnamese Companies to Comply with CBAM for Export to the EU

Based on the latest EU regulations and practical implementation experience in global supply chains, VINTECOM International provides guidance and consulting services to help companies implement CBAM compliance through the following seven key steps.

Step 1: Determine Whether the Product Falls Within the Scope of CBAM

Companies must determine:

• The HS Code of the product
• Whether the sector is covered under CBAM
• The composition of raw materials and semi-finished products

Key aspects to analyze include:

• main product
• input raw materials
• intermediate products (precursors)

Step 2: Establish a Carbon Data Management System

CBAM requires companies to establish a system for managing emissions data throughout the production process.

VINTECOM International provides guidance for companies to establish:

1. MRV System (Monitoring – Reporting – Verification)

Including:

• energy data collection
• CO₂ emissions measurement
• emissions calculation for products

2. Emissions Scope

• Direct emissions (Scope 1)
• Indirect emissions from electricity (Scope 2)

3. Required Data Collection

• electricity consumption
• fuel consumption
• raw material usage
• production output

Step 3: Calculate the Product Carbon Footprint

This is the most critical step in CBAM compliance.

VINTECOM International will guide companies to:

• define the system boundary of the production process
• collect energy and raw material data
• calculate emissions according to EU CBAM methodology

The emissions to be calculated include:

• Direct emissions (CO₂ from furnaces or fuel combustion)
• Process emissions (chemical reactions)
• Indirect emissions from electricity

The final result must determine:

tCO₂ per ton of product

Step 4: Establish the CBAM Technical File for the Product

The EU requires transparent and traceable emissions documentation.

VINTECOM International assists clients in establishing CBAM documentation including:

• production process description
• process flow diagram
• energy consumption data
• emissions calculation methodology
• carbon intensity results
• verification records

This documentation is similar to a Technical File required under many EU regulations.

Step 5: Verification of Emissions Data

To ensure credibility, emissions data must:

• undergo internal review
• be independently verified by VINTECOM International experts
• be assessed by independent organizations where required

The CBAM evaluation process includes:

• documentation review
• on-site assessment
• verification of calculation methodology

Step 6: Provide CBAM Data to EU Customers

EU importers require emissions data for:

• quarterly CBAM reports during the transitional period
• annual CBAM declarations starting from 2026

Companies must provide the following information to the VINTECOM expert team:

• export volume
• embedded emissions
• carbon price paid in the country of production (if applicable)

If a carbon tax has already been applied in the exporting country, the cost may be deducted from CBAM obligations.

Step 7: Improve Emissions Performance to Maintain Competitiveness

CBAM will significantly increase pressure on carbon costs.

VINTECOM International provides consulting support to help companies:

• optimize energy consumption
• adopt renewable energy
• improve manufacturing technology
• optimize logistics

The objective is to:

reduce the carbon intensity of products

Major Risks if Companies Are Not Prepared for CBAM

Companies that fail to prepare for CBAM may face serious risks, including:

• EU customers suspending imports
• application of high default emission values
• loss of competitive advantage
• delays in EU customs clearance

VINTECOM International's Role in Supporting CBAM Implementation

With extensive experience in implementing international standards across global FDI supply chains, VINTECOM International supports companies in building comprehensive CBAM compliance systems, including:

1. CBAM Training for Exporting Companies

• EU CBAM regulations
• embedded emissions calculation methods
• MRV system implementation

2. Carbon Inventory System Consulting

• establishment of emissions data management systems
• CO₂ calculation methodologies aligned with EU requirements
• development of CBAM documentation

3. Emissions Data Assessment and Verification

• evaluation of carbon inventory systems
• on-site assessments
• verification of CBAM documentation for EU customers

4. Support for FDI Companies in EU Supply Chains

Industries include:

• steel
• aluminium
• electronics
• automotive supply chains

Conclusion

CBAM is not only an environmental regulation but is rapidly becoming a new trade barrier introduced by the European Union.

Companies wishing to maintain exports to the EU must:

• establish emissions inventory systems
• ensure transparent carbon data
• comply with CBAM reporting requirements

Early preparation will help companies reduce carbon costs and maintain competitiveness in global supply chains.
Organizations and enterprises seeking consulting and certification support for the EU Carbon Border Adjustment Mechanism (CBAM) in the supply chain of goods exported to the European market, please contact: