Carbon price paid in country of origin: the CBAM deduction
If a carbon price has already been paid where goods were produced, it can be deducted from the CBAM certificate liability. Here's how to claim it.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
If a carbon price has been effectively paid in the country where the imported goods were produced, the EU importer can deduct that paid amount from the number of CBAM certificates they need to surrender. Documentary evidence from the producer, verified by an EU-accredited verifier, is required.
What counts as “paid”
- A domestic carbon price, cap-and-trade or carbon tax, that applied to the specific installation that produced the goods.
- Documentation: certificate of payment, tax receipts, allowance surrender records.
- The price must be final — rebates and refunds reduce the claimable amount.
What does not count
- Voluntary offsets.
- General corporate taxes not tied to carbon.
- Future prices not yet paid.
Countries where this may apply (2026-10-18)
- UK ETS: for goods produced in the UK (but note that the UK is developing its own CBAM, so the picture is evolving).
- China’s national ETS: covers power generation and expanding to other sectors.
- South Korea’s ETS: covers steel and other industries.
- Several more domestic systems — check case by case.
What CBAMWorks does
For actual-value declarations, we capture the carbon-price-paid field per installation and attach the supporting document. The verifier reviews the claim.