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P2 — Q3/Q4 2026 Q3/Q4 2026

CBAM importer tool

EU Carbon Border Adjustment Mechanism

What we are examining

The EU CBAM regime requires importers to file structured emissions reports. Swiss exporters to the EU and smaller EU importers have few pragmatic tools today.

Hypothesis

— A narrow tool covering the standard case beats expensive consulting hours — Industry associations are sensible multipliers — Flat-rate reporting subscription works better than pay-per-report

Status

Concept. We are watching the gradual entry into force of the CBAM obligations and assessing the market in Q3 2026.