Navigating Carbon Border Adjustment Mechanism (CBAM) A Guide for Procurement & Supply Chain Leaders NAVIGATING CARBON BORDER ADJUSTMENT MECHANISM (CBAM) A Guide for Procurement & Supply Chain Leaders 1 To achieve its ambitious goal of reducing carbon emissions to 55% by 2030, the European Union, in 2023, decided to levy a carbon tariff — the Carbon Border Adjustment Mechanism (CBAM) — on carbon- intensive goods entering the EU. As per the regulation, importers have to submit quarterly reports on their impor ...