On 1 January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) officially ended its two‑year transitional period and entered the substantive collection phase, becoming the world's first systematically implemented carbon border adjustment instrument. CBAM currently covers six categories of goods: cement, electricity, fertilisers, hydrogen, iron and steel, and aluminium. Importers must purchase CBAM certificates based on the embedded emissions of their products. The certificate price is linked to the carbon allowance price under the EU Emissions Trading System (EU ETS), thereby equalising the carbon cost difference between imported and EU‑domestic products. Importers are also required to hold a sufficient number of CBAM certificates on a quarterly basis.
Direct impact on container building exporters: Container buildings rely heavily on steel and aluminium as primary structural materials. The carbon intensity of the container steel structure and aluminium profiles directly determines the carbon tariff cost for entering the EU market. In 2028, CBAM coverage will be extended to downstream steel and aluminium products, adding about 180 new product categories, covering machinery, metal products, construction equipment and other manufacturing sectors. By then, finished building products – container houses, container coffee shops, etc. – will be directly subject to the carbon levy.
