CBAM (Carbon Border Adjustment Mechanism) is the EU's system that charges fees on imported steel, aluminum, cement, fertilizers, electricity, and hydrogen based on the carbon emissions from their production process. Starting January 1, 2026, it enters the definitive period: EU importers must first obtain "Authorized Representative" status to import controlled goods, and must complete their first annual declaration by September 30, 2027. The EU importer pays the fee, but the declaration requires "embedded carbon emissions" that only the producer can calculate—so in practice, Taiwan factories must provide the data.
Complete information and tariff code list: https://patisco.com/zh/eu-check/cbam Search by tariff code to find which new EU regulations apply to you: https://patisco.com/zh/eu-check