Comprehensive regulatory package: BACUTI is ready for CBAM

The definitive period announcement:

The “definitive period” of the EU Carbon Border Adjustment Mechanism (CBAM) officially began on January 1, 2026, following the release of a comprehensive regulatory package in mid-December 2025. These final implementing acts—including the rules on “benchmarking, default values, and mandatory verification”—have shifted CBAM from a reporting exercise into a significant financial liability.

AUTOMATE “FREE ALLOCATION” BENCHMARKING FOR IMMEDIATE COST SAVINGS

The final 2026 regulations established the definitive “Free Allocation Adjustment” methodology. Our platform incorporates these new EU ETS-aligned benchmarks to automatically calculate your exact certificate deductions. This ensures you pay only the legal minimum and avoid over-purchasing certificates during this first definitive year.

MITIGATE THE NEW “PUNITIVE” DEFAULT VALUE MARK

Default values are now significantly more expensive, with a “mandatory 10% surcharge” (rising to 20% in 2027) on non-actual data. Our product already has built-in workflows to incorporate primary data. With BACUTI, your procurement team can flag high-risk consignments where missing data will trigger this penalty. Procurement also has leverage to demand better data or switch to more cost-efficient suppliers.

STREAMLINE MANDATORY 2026 VERIFICATION

Actual emissions data is no longer valid unless verified by an EU-accredited auditor. We anticipated this and have architected this, from day one, into our product and will support the recently published verification template . Auditors will have direct access to reports and data. This slashes audit timelines and prevents your reports from being rejected or downgraded to costly default-tier pricing.

MONITOR THE NEW 50-TONNE “DE MINIMIS” THRESHOLD

The final rules confirm a strict “50-tonne cumulative annual threshold” for core sectors. Our system can monitor exports across all your legal entities , ensuring you never inadvertently cross the limit, put your status at risk and avoid heavy fines.

FUTURE-PROOF FOR THE 180+ PRODUCT EXTENSION

With the Commission expanding CBAM to “180+ products” by 2028, our future release will include these CN codes and a “”What-If” simulation tool”. You can forecast financial impacts on your future supply chain years before competitors, turning a regulatory hurdle into a strategic procurement advantage.

BACUTI is committed to be your CBAM software partner of choice and will stay current with new regulations so that you don’t have to.