{"id":5945,"date":"2026-08-15T10:03:40","date_gmt":"2026-08-15T07:03:40","guid":{"rendered":"https:\/\/aesinn.com\/cbam-ab-sinirda-karbon-duzenleme-mekanizmasi-ve-turk-ihracatcisina-etkisi\/"},"modified":"2026-08-15T10:20:21","modified_gmt":"2026-08-15T07:20:21","slug":"cbam-ab-sinirda-karbon-duzenleme-mekanizmasi-ve-turk-ihracatcisina-etkisi","status":"publish","type":"post","link":"https:\/\/aesinn.com\/en\/cbam-ab-sinirda-karbon-duzenleme-mekanizmasi-ve-turk-ihracatcisina-etkisi\/","title":{"rendered":"CBAM \u2014 The EU Border Carbon Adjustment Mechanism and its Impact on Turkish Exporters"},"content":{"rendered":"<h2 class=\"wp-block-heading\">What is SKDM (CBAM) and why was it introduced?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Border Carbon Adjustment Mechanism (CBAM) is a regulation that applies a carbon price to certain carbon-intensive products imported into the European Union, based on the greenhouse gas emissions generated during their production. Its legal basis is Regulation (EU) 2023\/956 of 10 May 2023. Its aim is to equalize the carbon price paid by producers within the EU under the EU Emissions Trading System (ETS) for similar products coming from outside the EU, at the border.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fundamental rationale behind the mechanism is &#039;carbon leakage&#039;. As the EU tightens its climate policy and gradually phases out free allowances under the ETS, there is a risk of production shifting to countries with more lenient climate regulations. The SKDM aims to offset this risk by closing the gap in carbon costs between imported and EU-produced goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this respect, SKDM is not a customs duty in the classic sense, but rather a reflection of the carbon price in the domestic market at the border. In short: whatever the ETS does within the EU, SKDM tries to establish its equivalent at the border.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Who is affected? What sectors and products are covered?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The SKDM currently covers six carbon-intensive sectors. The scope is defined individually in the annex to the Regulation by the HS\/CN codes of the products; not only raw materials but also certain intermediate and sub-products (e.g., certain iron and steel fasteners) are included in the list.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is a critical distinction here: the legal obligation rests with the importer in the EU (the authorized SKDM declarant); not directly with the exporting Turkish producer. However, the burden is effectively reflected in the supply chain. This is because the EU importer is obliged to request verified embeded emission data from the producer. If the Turkish producer cannot provide this data, the importer usually uses the higher default values, and the cost increases.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Iron and steel<\/li><li>Aluminum<\/li><li>Cement<\/li><li>Fertilizer<\/li><li>Electric<\/li><li>Hydrogen<\/li><li>These include certain intermediate and sub-products defined in Annex I by HS Code\/CN (Note: The EU Commission proposed to expand the scope to include some &#039;downstream&#039; products in December 2025; this is still a proposal.)<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Basic obligations and the 2025 simplification (Omnibus)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">During the transition period (October 1, 2023 \u2013 December 31, 2025), there was only a reporting obligation: EU importers reported their embedd emissions and carbon price paid at origin quarterly, without making any payments. However, the situation changed in the definitive (harmonization) period starting January 1, 2026: the importer must have authorized declarant status, declare verified embedd emissions annually, and submit a corresponding SKDM certificate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The omnibus regulation \u2014 Regulation (EU) 2025\/2083; adopted on 8 October 2025, entered into force on 20 October 2025 \u2014 which came into effect shortly before the transition to the definitive period, introduced some important facilitations. These changes eased the burden, particularly on smaller importers, while keeping the majority of emissions within the scope.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The price of the certificates is indexed to the EU ETS allocation price; certificates issued in 2026 and to be delivered in 2027 will be valued at the average 2026 ETS price.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Yeni k\u00fctle-bazl\u0131 muafiyet e\u015fi\u011fi: y\u0131ll\u0131k toplam ithalat\u0131 50 tonu a\u015fmayan ithalat\u00e7\u0131lar y\u00fck\u00fcml\u00fcl\u00fckten muaf (eski 150 avro\/sevkiyat e\u015fi\u011finin yerine). Komisyon&#8217;a g\u00f6re bu, ithalat\u00e7\u0131lar\u0131n ~%90&#8217;\u0131n\u0131 muaf tutarken emisyonlar\u0131n ~%99&#8217;unu kapsamda b\u0131rak\u0131yor. Elektrik ve hidrojen bu e\u015fi\u011fin d\u0131\u015f\u0131ndad\u0131r.<\/li><li>Certificate sales have been postponed from January 1, 2026 to February 1, 2027; certificates for 2026 emissions will be received and delivered in 2027.<\/li><li>The deadline for the annual SKDM declaration has been moved from May 31st to September 30th.<\/li><li>Various administrative simplifications in authorization, default values, and validation processes.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Important dates<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">While the SKDM calendar has eased somewhat with the 2025 simplification (Omnibus), the direction remains the same: the shift from reporting to financial obligation. These are the milestones exporters should focus on:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>October 1, 2023 \u2013 December 31, 2025: Transition period \u2014 quarterly reporting, no payments.<\/li><li>January 1, 2026: The compliance period begins \u2014 mandatory authorised declaration and verified emissions.<\/li><li>March 31, 2026: The practical deadline for submitting authorized declaration applications within the framework of facilitating the transition to the definitive period (please confirm the exact procedures and deadlines via the authorized authority\/SKDM Registration system).<\/li><li>February 1, 2027: Sales of SKDM certificates begin (for 2026 emissions).<\/li><li>September 30, 2027: The deadline for submitting the first annual SKDM declaration and certificate for imports in 2026.<\/li><li>2026\u20132034: SKDM fakt\u00f6r\u00fc %2,5&#8217;ten kademeli olarak %100&#8217;e y\u00fckselir; ayn\u0131 h\u0131zla AB ETS \u00fccretsiz tahsisatlar\u0131 s\u0131f\u0131rlan\u0131r.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">What does this mean for Turkish manufacturers?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The EU is one of the main markets for T\u00fcrkiye&#039;s iron and steel, aluminum, and cement exports; therefore, Turkey is among the trading partners most affected by SDC (Supplementary Data Protection Regulation). The magnitude of the impact will vary depending on the sector, the carbon intensity of the product, and the increasing SDC factor over time. Although the obligated party is legally the EU importer, competitiveness directly depends on the quality of data that the producer can provide.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The most critical preparation is being able to generate reliable and verifiable embedded emissions data on a facility basis. Without this data, the importer applies default values, which are often higher than actual performance; that is, more costs. Therefore, SKDM (Source-Based Manufacturing) is both a cost constraint and a differentiation opportunity for producers who can document low-carbon production.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Establish capacity for carbon footprint\/embedded emissions calculations at the organizational level (using appropriate monitoring methods, frameworks such as ISO 14064\/ISO 14067).<\/li><li>Record energy and production data in a traceable manner; clearly define facility and system boundaries.<\/li><li>Standardize data sharing with EU buyers; add SKDM cost-sharing and data provision clauses to contracts.<\/li><li>Document the carbon price paid in T\u00fcrkiye: carbon costs actually paid and documented in the country of origin can be offset against the SKDM (Source-Based Carbon Distribution) obligation. This offset will become more important as T\u00fcrkiye&#039;s national ETS, established by the Climate Law No. 7552 (July 2, 2025; Official Gazette July 9, 2025), becomes operational and recognized by the EU.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Transition period vs. definitive period: key differences.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Summarizing the difference between the two periods is helpful for understanding which obligation comes into effect when:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Reporting frequency: Quarterly during the transition period; annual comprehensive report during the definitive period.<\/li><li>Financial obligation: None during the transition period; delivery of certificates in exchange for emission during the definitive period (cost).<\/li><li>Verification: There was no mandatory independent verification during the transition period; verified emission data was used as the basis for the final period.<\/li><li>Status: Must be an &#039;authorized SKDM declaration holder&#039; for imports during the specified period (above the threshold).<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Whose SKDM (Special Consumption Tax) obligation is it, the Turkish exporter&#039;s or the EU importer&#039;s?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The legally responsible party is the authorized SKDM declarant in the EU (importer). However, the importer is obliged to request verified embed emission data from the manufacturer. If the data is not provided, higher assumed values apply, increasing costs; therefore, the burden is effectively passed on to the supply chain, i.e., the Turkish producer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Which products are covered by SKDM (Special Consumption Tax and Customs Duty)?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Iron and steel, aluminum, cement, fertilizers, electricity and hydrogen, and certain intermediate and sub-products thereof, defined by their HS\/CN codes in Annex I of the Regulation. Be sure to verify whether your product falls within the scope by checking the CN code in the current Annex I list.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What exactly does the 50-ton exemption mean?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With the 2025 simplification, an importer is exempt from the obligation if their total annual imports of SKDM products do not exceed 50 tonnes (replacing the old \u20ac150\/shipment threshold). Electricity and hydrogen are excluded from this threshold. This exemption excludes most small importers; large-volume steel and aluminum exports will continue to be affected.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">When will the certificates be issued and how is the price determined?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Certificate sales begin on February 1, 2027. Certificates for 2026 emissions will be purchased and delivered in 2027. The price is indexed to the EU ETS allocation price; 2026 certificates will be valued at the average 2026 ETS price.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Can the carbon footprint payments made in T\u00fcrkiye be deducted from the SKDM (Social Security Institution&#039;s Contribution Tax)?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Yes. Carbon prices actually paid and documented in the country of origin can be offset against the SKDM (Source-Based Emissions Trading) obligation. As T\u00fcrkiye&#039;s national Emissions Trading System, established by the Climate Law No. 7552, becomes operational and recognized by the EU, this offset will become increasingly important for exporters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>This content is for informational purposes only and does not constitute a commitment to providing services or advice. Please contact us with any questions.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>The EU&#039;s Carbon Price Adjustment Mechanism (CBAM), which applies carbon pricing to carbon-intensive imports, entered its definitive phase on January 1, 2026. What changes are there for Turkish producers exporting iron and steel, aluminum, cement, fertilizers, electricity, and hydrogen? Which dates should they pay attention to, and how can they prepare?<\/p>","protected":false},"author":1,"featured_media":5954,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","slim_seo":{"title":"What is CBAM (SKDM)? A Guide for Turkish Exporters to 2026","description":"What is the EU Border Carbon Adjustment Mechanism (CBAM\/SKDM), which sectors does it cover, what obligations came with the definite period of 2026, and how does it affect Turkish producers? Dates, certifications, and practical preparation."},"footnotes":""},"categories":[36,17,116],"tags":[],"class_list":["post-5945","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ab-regulasyonlari-uyum","category-haberler","category-kuresel-uyum-ihracat"],"acf":[],"taxonomy_info":{"category":[{"value":36,"label":"AB Reg\u00fclasyonlar\u0131 ve Uyum"},{"value":17,"label":"Haberler"},{"value":116,"label":"K\u00fcresel Uyum &amp; \u0130hracat"}]},"featured_image_src_large":["https:\/\/aesinn.com\/wp-content\/uploads\/aes-cbam-regulasyon-1024x1024.png",1024,1024,true],"author_info":{"display_name":"Emre Metin","author_link":"https:\/\/aesinn.com\/en\/author\/yonetim\/"},"comment_info":"","category_info":[{"term_id":36,"name":"AB Reg\u00fclasyonlar\u0131 ve Uyum","slug":"ab-regulasyonlari-uyum","term_group":0,"term_taxonomy_id":36,"taxonomy":"category","description":"Avrupa Birli\u011fi \u00fcr\u00fcn ve tedarik zinciri reg\u00fclasyonlar\u0131 (DPP\/ESPR, PPWR, CSDDD, EUDR) ve uyum s\u00fcre\u00e7leri hakk\u0131nda bilgilendirici i\u00e7erikler.","parent":0,"count":19,"filter":"raw","cat_ID":36,"category_count":19,"category_description":"Avrupa Birli\u011fi \u00fcr\u00fcn ve tedarik zinciri reg\u00fclasyonlar\u0131 (DPP\/ESPR, PPWR, CSDDD, EUDR) ve uyum s\u00fcre\u00e7leri hakk\u0131nda bilgilendirici i\u00e7erikler.","cat_name":"AB Reg\u00fclasyonlar\u0131 ve Uyum","category_nicename":"ab-regulasyonlari-uyum","category_parent":0},{"term_id":17,"name":"Haberler","slug":"haberler","term_group":0,"term_taxonomy_id":17,"taxonomy":"category","description":"","parent":0,"count":36,"filter":"raw","cat_ID":17,"category_count":36,"category_description":"","cat_name":"Haberler","category_nicename":"haberler","category_parent":0},{"term_id":116,"name":"K\u00fcresel Uyum &amp; \u0130hracat","slug":"kuresel-uyum-ihracat","term_group":0,"term_taxonomy_id":116,"taxonomy":"category","description":"T\u00fcrk ihracat\u00e7\u0131lar\u0131 i\u00e7in k\u00fcresel \u00fcr\u00fcn uygunlu\u011fu ve reg\u00fclasyon rehberleri (AB, UK, ABD, K\u00f6rfez, EAEU\/\u00c7in).","parent":0,"count":8,"filter":"raw","cat_ID":116,"category_count":8,"category_description":"T\u00fcrk ihracat\u00e7\u0131lar\u0131 i\u00e7in k\u00fcresel \u00fcr\u00fcn uygunlu\u011fu ve reg\u00fclasyon rehberleri (AB, UK, ABD, K\u00f6rfez, EAEU\/\u00c7in).","cat_name":"K\u00fcresel Uyum &amp; \u0130hracat","category_nicename":"kuresel-uyum-ihracat","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/posts\/5945","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/comments?post=5945"}],"version-history":[{"count":1,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/posts\/5945\/revisions"}],"predecessor-version":[{"id":5955,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/posts\/5945\/revisions\/5955"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/media\/5954"}],"wp:attachment":[{"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/media?parent=5945"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/categories?post=5945"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aesinn.com\/en\/wp-json\/wp\/v2\/tags?post=5945"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}