The European regulatory landscape is undergoing a profound transformation. If you work in logistics or the importation of raw materials, one acronym should now be at the top of your priority list: the MACF (Mécanisme d'Ajustement Carbone aux Frontières), known as CBAM in English.

Having entered its transitional phase on 1 October 2023, this mechanism will become fully operational in January 2026. For businesses, the challenge is not just financial, but informational. The question is no longer if you should measure your emissions, but how to collect the necessary transport data to avoid heavy penalties.

1. What is CBAM and Why is Logistics on the Front Line?

CBAM is a climate tool designed to place a carbon price on products imported into the EU, equivalent to that paid by European producers. It initially targets the most carbon-intensive sectors: iron, steel, aluminium, cement, fertilisers, electricity, and hydrogen.

Why is Transport Crucial?

Although CBAM primarily focuses on production emissions (direct and indirect energy-related emissions), the calculation of emissions from international transport is becoming a cornerstone of traceability. Without granular visibility of your supply chain, reporting becomes impossible.

2. Essential Transport Data to Start Collecting Today

To meet the quarterly reporting requirements (during the transitional period) and prepare for the 2026 deadline, here is the logistics data you must start gathering:

A. Transport Mode and Route Information

It is no longer enough to know the port of departure. You must document:

  • The primary mode of transport: Sea, air, rail, or road.
  • The exact route: Trans-shipment points and distances travelled between the production facility and the point of entry into the EU.
  • The type of vehicle or vessel: The more precise the information (e.g., a 15,000 TEU container ship), the more reliable the emissions calculation will be.

B. Weight and Nature of Goods (CN Code)

CBAM is based on Combined Nomenclature (CN) codes. You must systematically link:

  • The net weight of each category of goods subject to CBAM.
  • The load factor: If your goods are shipped in a shared container (LCL), how is the weight allocated?

C. Carrier-Specific Emissions

The transitional phase still allows the use of default values, but by 2026, the EU will require actual data. You must ask your service providers (freight forwarders, carriers) to provide:

  • Fuel consumption data per journey.
  • Sustainability declarations if biofuels are used.

3. How to Structure Your Data Collection

Data collection should not be a manual burden. Here is how to automate it:

  1. Audit your supplier database: Are your non-EU suppliers able to provide the carbon footprint of their upstream logistics?
  2. Integrate carbon criteria into your TMS/ERP: Your management systems must be able to accommodate specific fields for CO2e (CO2 equivalent).
  3. Collaborate with your freight forwarders: Make transport data a selection criterion in your logistics tenders.

4. The Risks of Poor Preparation

Waiting until 2026 to structure your reporting is a risky strategy. Companies that fail to provide accurate data face exposure to:

  • Financial penalties: Ranging from 10 to 50 euros per tonne of undeclared emissions.
  • Operational disruptions: Customs delays and more complex import processes.
  • A loss of competitiveness: End customers increasingly demand transparency on the overall carbon footprint of products.

Conclusion: From Obligation to Opportunity

CBAM 2026 is transforming logistics from a cost centre into a strategic data hub. By accurately collecting transport data today, you are not just ensuring compliance: you are optimising your supply chain for a low-carbon future.

Expert tip: Do not underestimate the time required to synchronise with your international partners. Data is the new fuel of international trade; ensure yours is clean and actionable.