{"id":31375,"date":"2026-06-25T00:59:52","date_gmt":"2026-06-25T00:59:52","guid":{"rendered":"https:\/\/www.othellointernational.com\/?p=31375"},"modified":"2026-08-02T15:43:19","modified_gmt":"2026-08-02T15:43:19","slug":"cbam-thailand-exporters-2026","status":"publish","type":"post","link":"https:\/\/www.othellointernational.com\/th\/cbam-thailand-exporters-2026\/","title":{"rendered":"CBAM 2026 for Thai Exporters | Definitive Phase Guide"},"content":{"rendered":"<!--OBG-CSS--><style>\n.obg{--r:#ED4036;--r1:#FF5046;--gold:#e0a93a;--ok:#3ddc84;--w:#fff;--w1:rgba(255,255,255,.85);--w2:rgba(255,255,255,.60);--w3:rgba(255,255,255,.42);--gl:rgba(255,255,255,.10);--card:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015));font-family:'Poppins',-apple-system,BlinkMacSystemFont,sans-serif;-webkit-box-sizing:border-box;box-sizing:border-box}\n.obg *,.obg *::before,.obg *::after{box-sizing:border-box}\n.obg{position:relative;margin:30px 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22px;border-radius:8px;transition:all .3s}\n.obg-cta:hover{background:var(--r1);transform:translateY(-2px);box-shadow:0 12px 30px -8px rgba(237,64,54,.5)}\n.obg-cta::after{content:\"\\2192\";transition:transform .3s}\n.obg-cta:hover::after{transform:translateX(4px)}\n\/* fact \/ at-a-glance grid *\/\n.obg-facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:13px}\n.obg-fact{background:var(--card);border:1px solid var(--gl);border-radius:13px;padding:20px 20px}\n.obg-fact .obg-fh{font-family:'Poppins',sans-serif;font-size:10px;letter-spacing:.1em;text-transform:uppercase;color:var(--r1);font-weight:700;margin-bottom:9px}\n.obg-fact p{font-size:13.5px;color:var(--w1);line-height:1.55;margin:0}\n.obg-fact p b{color:var(--w)}\n\/* fix legacy light-theme related-reading box -> dark brand (inline styles beaten with !important) *\/\n.oth-related,.oth-related-reading{background:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015))!important;border:1px solid rgba(255,255,255,.1)!important;border-left:3px solid #ED4036!important;border-radius:14px!important;color:rgba(255,255,255,.85)!important}\n.oth-related p,.oth-related-reading p,.oth-related strong,.oth-related-reading strong,.oth-related b,.oth-related-reading b{color:#fff!important}\n.oth-related a,.oth-related-reading a{color:#FF5046!important}\n.oth-related li,.oth-related-reading li,.oth-related span,.oth-related-reading span{color:rgba(255,255,255,.85)!important}\n@media(max-width:640px){\n  .obg-toc ol{grid-template-columns:1fr}\n  .obg-quote p{font-size:19px}\n  .obg-band{padding:22px 20px}\n}\n<\/style><!--\/OBG-CSS-->\n\n\n<h1 class=\"wp-block-heading\"><\/h1>\n\n\n<p>On 1 January 2026 the European Union&#8217;s Carbon Border Adjustment Mechanism (CBAM) entered its definitive phase, ending the transitional reporting period that ran from 2023. For Thai manufacturers that sell into Europe \u2014 particularly steel, aluminium and cement producers \u2014 CBAM is no longer a paperwork exercise. It now carries a real cost, measured in the embedded carbon of every tonne shipped.<\/p>\n\n<figure class=\"wp-block-image size-large\"><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"1561\" src=\"https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=800%2C1561&#038;ssl=1\" alt=\"CBAM 2026 \u2014 For Thai exporters: infographic for SET-listed companies\" class=\"wp-image-31518\" srcset=\"https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?w=820&amp;ssl=1 820w, https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=154%2C300&amp;ssl=1 154w, https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=525%2C1024&amp;ssl=1 525w, https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=768%2C1499&amp;ssl=1 768w, https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=787%2C1536&amp;ssl=1 787w, https:\/\/i0.wp.com\/www.othellointernational.com\/wp-content\/uploads\/2026\/07\/cbam-thailand-exporters-2026-infographic.png?resize=6%2C12&amp;ssl=1 6w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<!--OBG-G--><div class=\"obg obg-toc\"><div class=\"obg-lb\">What this guide covers<\/div><ol><li><a href=\"#what-the-cbam-definitive-phase-changes\">What the CBAM definitive phase changes<\/a><\/li><li><a href=\"#why-this-matters-for-thai-exporters\">Why this matters for Thai exporters<\/a><\/li><li><a href=\"#how-embedded-emissions-are-calculated-and-why-defaults-hurt-\">How embedded emissions are calculated \u2014 and why defaults hurt you<\/a><\/li><li><a href=\"#what-thai-exporters-should-do-now\">What Thai exporters should do now<\/a><\/li><li><a href=\"#the-documentation-and-language-gap\">The documentation and language gap<\/a><\/li><li><a href=\"#where-cbam-and-your-set-disclosure-meet\">Where CBAM and your SET disclosure meet<\/a><\/li><li><a href=\"#frequently-asked-questions\">Frequently asked questions<\/a><\/li><li><a href=\"#turn-cbam-readiness-into-a-commercial-edge\">Turn CBAM readiness into a commercial edge<\/a><\/li><\/ol><\/div><!--\/OBG-G-->\n<h2 id=\"what-the-cbam-definitive-phase-changes\">What the CBAM definitive phase changes<\/h2>\n<p>During the transitional period, EU importers only had to <em>report<\/em> the emissions embedded in covered goods. From 2026 they must also <strong>pay<\/strong> for them by surrendering CBAM certificates priced against the <a href=\"https:\/\/taxation-customs.ec.europa.eu\/carbon-border-adjustment-mechanism_en\" target=\"_blank\" rel=\"noopener\">EU Emissions Trading System<\/a>. The obligation sits with the EU importer \u2014 the &#8220;authorised CBAM declarant&#8221; \u2014 but the data those importers need, the verified embedded emissions of each product, has to come from you, the exporter.<\/p>\n<p>The core obligations now: importers bringing more than 50 tonnes of in-scope goods into the EU each year must hold authorised CBAM declarant status, file an annual carbon border declaration of verified embedded emissions, and surrender matching certificates. The first declaration and certificate surrender falls due on <strong>30 September 2027<\/strong> for 2026 imports, and every 30 September thereafter. Importers below the 50-tonne threshold are now fully exempt.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-quote\"><p>On 1 January 2026 the European Union&#8217;s Carbon Border Adjustment Mechanism (CBAM) entered its definitive phase, ending the transitional reporting period that ran from 2023.<\/p><cite>CBAM 2026 for Thai Exporters | Definitive Phase Guide<\/cite><\/div><!--\/OBG-G-->\n<h2 id=\"why-this-matters-for-thai-exporters\">Why this matters for Thai exporters<\/h2>\n<p>CBAM covers six categories: iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. Kasikorn Research Center estimates the mechanism could affect around 3.8% of Thailand&#8217;s exports to the EU in 2026 \u2014 roughly <a href=\"https:\/\/www.nationthailand.com\/business\/economy\/40060732\" target=\"_blank\" rel=\"noopener\">28 billion baht<\/a> \u2014 with iron, steel and aluminium feeling it first. For steel, compliance is expected to add 1,300\u20131,500 baht per tonne, about 1.5\u20131.7% of product value.<\/p>\n<p>The competitive risk is simple: EU buyers will factor CBAM cost into purchasing decisions. An exporter that can hand over clean, verified, well-documented embedded-emissions data makes itself the easier supplier to keep. One that cannot will see CBAM costs estimated conservatively \u2014 against it.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-flow\"><div class=\"obg-step\"><div class=\"obg-snum\">1<\/div><div class=\"obg-sh\">Identify goods<\/div><div class=\"obg-sp\">Check if your CN codes are CBAM-covered (steel, aluminium, cement, fertiliser\u2026).<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">2<\/div><div class=\"obg-sh\">Measure embedded carbon<\/div><div class=\"obg-sp\">Calculate emissions embedded in each product to TGO\/ISO 14067.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">3<\/div><div class=\"obg-sh\">\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23<\/div><div class=\"obg-sp\">Prepare Thai\u2013English evidence your EU buyer can file.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">4<\/div><div class=\"obg-sh\">Report<\/div><div class=\"obg-sp\">Support quarterly declarations under the definitive regime.<\/div><\/div><\/div><!--\/OBG-G-->\n<h2 id=\"how-embedded-emissions-are-calculated-and-why-defaults-hurt-\">How embedded emissions are calculated \u2014 and why defaults hurt you<\/h2>\n<p>CBAM is settled on the <strong>embedded emissions<\/strong> of each covered product: the direct emissions from your production process and, for certain goods, relevant indirect emissions such as the electricity consumed. Where an exporter cannot supply verified, actual figures, the EU importer may have to rely on default values \u2014 and those defaults are deliberately set at conservative, high-emission levels. In effect, the absence of good data is priced against you. The exporter who can substantiate lower actual emissions with a verified dataset hands the EU buyer a cheaper compliance cost, and becomes the more attractive supplier for it.<\/p>\n<p>This is why the underlying carbon accounting has to be product-level and defensible, not a plant-wide average retrofitted onto individual shipments. A credible <a href=\"\/th\/esg-advisory\/ghg-inventory\/\">\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01 (GHG)<\/a> that allocates emissions to specific products is the foundation on which every CBAM declaration your customers file will rest.<\/p>\n<h2 id=\"what-thai-exporters-should-do-now\">What Thai exporters should do now<\/h2>\n<ul>\n<li><strong>Measure embedded emissions at product level.<\/strong> CBAM is calculated per tonne, so you need a defensible <a href=\"\/th\/esg-advisory\/ghg-inventory\/\">\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e01\u0e4a\u0e32\u0e0b\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e01\u0e23\u0e30\u0e08\u0e01 (GHG)<\/a> covering direct and relevant indirect emissions for each covered product.<\/li>\n<li><strong>Get the data verified.<\/strong> Declarations rely on verified figures; unverified or default values tend to penalise the exporter.<\/li>\n<li><strong>Document in English to EU standards.<\/strong> Your customers&#8217; declarants need the data in a form their authorities accept \u2014 accurate English documentation, consistent with your wider <a href=\"\/th\/technical-translation\/sustainability-report-translation\/\">sustainability reporting<\/a>.<\/li>\n<li><strong>Align CBAM data with your ESG disclosure.<\/strong> The same emissions figures appear in your sustainability report, your <a href=\"\/th\/cbam\/\">CBAM<\/a> submissions and your climate disclosure \u2014 they must agree.<\/li>\n<\/ul>\n<h2 id=\"the-documentation-and-language-gap\">The documentation and language gap<\/h2>\n<p>CBAM is, at its core, a data-and-documentation problem. Thai producers usually hold their emissions records, methodologies and verification statements in Thai, while their EU customers \u2014 and the customs authorities behind them \u2014 work in English. Any inconsistency between the Thai source data and the English submission is a compliance risk. <a href=\"\/th\/esg-advisory\/\">Othello International&#8217;s ESG advisory and bilingual Thai\u2013English translation<\/a> teams help exporters build that bridge: accurate, verifiable, ISO 17100-grade English documentation that matches the underlying Thai records exactly.<\/p>\n<h2 id=\"where-cbam-and-your-set-disclosure-meet\">Where CBAM and your SET disclosure meet<\/h2>\n<p>For SET-listed exporters, CBAM should not be run as a siloed export-compliance task. The embedded-emissions data you assemble for European customers is the same Scope 1 and Scope 2 data that belongs in your <a href=\"https:\/\/www.othellointernational.com\/th\/ifrs-s1-s2-thailand\/\">IFRS S1 and S2 climate disclosure<\/a> and your 56-1 One Report. Treating them as one dataset, disclosed consistently in both Thai and English, removes a common source of contradiction: a plant reporting one emissions figure to an EU buyer and a different one to investors. When a rating provider or an EU customs authority can see that your numbers reconcile across every document, your disclosure \u2014 and your commercial position \u2014 is stronger for it.<\/p>\n<h2 id=\"frequently-asked-questions\">Frequently asked questions<\/h2>\n<p><strong>Does CBAM apply directly to Thai companies?<\/strong> The legal obligation to declare and surrender certificates sits with the EU importer. But because that importer needs verified embedded-emissions data for your products, the practical burden \u2014 and the competitive advantage of getting it right \u2014 falls on you as the exporter.<\/p>\n<p><strong>Which products are covered?<\/strong> The definitive phase covers iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. If you export any of these into the EU, you are affected; specifics of scope and thresholds should be confirmed against current EU guidance.<\/p>\n<p><strong>What happens if we don&#8217;t provide emissions data?<\/strong> Your EU customer falls back on default values set at conservative, high-emission levels \u2014 raising their CBAM cost and weakening your position as a supplier. Verified actual data is how you avoid that penalty.<\/p>\n<h2 id=\"turn-cbam-readiness-into-a-commercial-edge\">Turn CBAM readiness into a commercial edge<\/h2>\n<p>CBAM is here, and the first real deadline \u2014 30 September 2027 \u2014 is closer than it looks once a full year of verified product-level data must be assembled. Thai exporters who treat 2026 as the preparation year will be in a far stronger position than those who wait for their EU customers to ask. Othello International combines <a href=\"\/th\/esg-advisory\/\">\u0e07\u0e32\u0e19\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32 ESG<\/a> with disclosure-grade bilingual documentation for SET-listed exporters. <a href=\"https:\/\/www.othellointernational.com\/th\/contact\/\">Talk to our team<\/a> to benchmark your CBAM readiness.<\/p>\n\n<!-- othello-seo:related -->\n<h2 id=\"related-esg-guides\">Related ESG guides<\/h2>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/56-1-one-report-esg-section\/\">The 56-1 One Report ESG Section: What SET-Listed Companies Must Include (2026)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/ifrs-s1-s2-thailand\/\">IFRS S1 and S2 in Thailand: What SET-Listed Companies Must Disclose (2026)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/set-esg-ratings-explained\/\">SET ESG Ratings Explained (2026): Criteria, Results, and the Shift to FTSE Russell<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/ghg-inventory-scope-1-2-3-thailand\/\">Scope 1, 2 &#038; 3 GHG Inventory for Thai Companies (TGO-Aligned)<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/double-materiality-assessment-thailand\/\">Double Materiality Assessment, Explained for Thai Issuers<\/a><\/li>\n<\/ul>\n\n\n<!-- othello-seo:services -->\n<h3>Related Othello services<\/h3>\n<ul>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/ghg-inventory-tgo\/\">GHG Inventory &#038; TGO<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/eu-taxonomy\/\">EU-TAXONOMY<\/a><\/li>\n  <li><a href=\"https:\/\/www.othellointernational.com\/th\/science-based-targets-sbti\/\">\u0e01\u0e32\u0e23\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e1b\u0e49\u0e32\u0e2b\u0e21\u0e32\u0e22\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c (SBTi)<\/a><\/li>\n<\/ul>\n\n\n<p class=\"oth-playbook-cta wp-block-paragraph\" style=\"border-left:4px solid #EC3737;background:rgba(237,64,54,.06);padding:14px 18px;border-radius:4px;\">\ud83d\udcd8 <strong>Free resource:<\/strong> \u0e14\u0e39\u0e23\u0e32\u0e22\u0e25\u0e30\u0e40\u0e2d\u0e35\u0e22\u0e14 <a href=\"\/th\/esg-playbooks\/\">The FTSE 2026 Playbook Library<\/a> \u2014 Othello&#8217;s ESG disclosure playbook plus focused editions for Thai banks, energy, property, healthcare, technology and more.<\/p>\n\n\n\n<div class=\"oth-related-reading\" style=\"border-top:2px solid #ED4036;margin-top:36px;padding-top:16px\">\n<p style=\"font-size:11px;letter-spacing:.12em;text-transform:uppercase;color:#ED4036;font-weight:700;margin:0 0 10px;font-family:monospace\">Related reading<\/p>\n<ul style=\"margin:0;padding-left:20px\"><li style=\"margin:0 0 8px\"><a href=\"\/th\/csrd-omnibus-thai-suppliers-2026\/\"><\/a><\/li><li style=\"margin:0 0 8px\"><a href=\"\/th\/carbon-credits-thailand-t-ver-2026\/\"><\/a><\/li><li style=\"margin:0 0 8px\"><a href=\"\/th\/introduction-to-localization-adapting-content-for-other-cultures\/\"><\/a><\/li><\/ul>\n<\/div>\n\n\n\n<!--OBG-G--><div class=\"obg obg-band\"><h4>Turn your carbon numbers into a scored disclosure<\/h4><p>We build TGO-certified CFO\/CFP footprints and convert them into the FTSE-legible English climate disclosure that actually earns the score.<\/p><a class=\"obg-cta\" href=\"\/th\/tgo-cfo-certification\/\">TGO CFO &amp; CFP<\/a><\/div><!--\/OBG-G-->","protected":false},"excerpt":{"rendered":"<p>The EU CBAM definitive phase began on 1 January 2026. What Thai steel, aluminium and cement exporters must report, the 30 September 2027 deadline, and how to prepare.<\/p>","protected":false},"author":14,"featured_media":32529,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_yoast_wpseo_title":"CBAM 2026 for Thai Exporters | Definitive Phase Guide | Othello","_yoast_wpseo_metadesc":"The EU CBAM definitive phase began Jan 2026. What Thai steel, aluminium & cement exporters must report, the 2027 deadline, and how to prepare with bilingual ESG support.","_yoast_wpseo_focuskw":"CBAM Thailand","_yoast_wpseo_canonical":"","rank_math_title":"CBAM 2026 for Thai Exporters | Definitive Phase Guide | Othello","rank_math_description":"The EU CBAM definitive phase began Jan 2026. 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