{"id":83112,"date":"2026-03-30T10:09:56","date_gmt":"2026-03-30T10:09:56","guid":{"rendered":"https:\/\/transportjournal.com\/2026\/03\/30\/cbam-brengt-uitdagingen-voor-importerende-bedrijven\/"},"modified":"2026-03-30T10:09:56","modified_gmt":"2026-03-30T10:09:56","slug":"cbam-brengt-uitdagingen-voor-importerende-bedrijven","status":"publish","type":"post","link":"https:\/\/transportjournal.com\/nl\/2026\/03\/30\/cbam-brengt-uitdagingen-voor-importerende-bedrijven\/","title":{"rendered":"CBAM brengt uitdagingen voor importerende bedrijven"},"content":{"rendered":"

Seit 1 januari 2023 is het Carbon Border Adjustment Mechanism (CBAM) van kracht, wat voor importerende bedrijven van bepaalde goederen nieuwe uitdagingen met zich meebrengt. De Customs Support Group (CSG), een aanbieder van douaneafhandelings- en handelsoplossingen in Europa, heeft in haar adviespraktijk vijf veelvoorkomende fouten ge\u00efdentificeerd die kunnen leiden tot verhoogde kosten, compliance-risico’s en extra inspanningen.<\/p>\n

CBAM is een centraal element van de EU-Green Deal en heeft als doel ervoor te zorgen dat ge\u00efmporteerde producten zoals ijzer, staal, aluminium, cement en kunstmest dezelfde CO\u2082-kosten dragen als in de EU geproduceerde goederen. Na een overgangsperiode van drie jaar, waarin bedrijven hun rapportagestructuren konden opbouwen en meldprocessen konden testen, worden de gerapporteerde emissies vanaf 1 januari 2026 verplicht toegewezen aan de ingevoerde goederen.<\/p>\n

Bedrijven die jaarlijks meer dan 50 ton CBAM-goederen importeren, moeten hun aanvraag voor de status als goedgekeurde CBAM-aanmelder uiterlijk op 31 maart 2026 indienen. Deze goedkeuring is cruciaal om de ononderbroken import van CBAM-goederen in de EU te waarborgen. Vanaf 2027 moeten goedgekeurde CBAM-aanmelders certificaten voor de in het voorgaande jaar ge\u00efmporteerde goederen verwerven en indienen, wat directe financi\u00eble gevolgen heeft.<\/p>\n

Uitdagingen bij de implementatie van CBAM<\/h3>\n
\"\"<\/p>\n

John Wegmann<\/p>\n<\/div>\n

Volgens John Wegman, CEO van de Customs Support Group, ontwikkelt CBAM zich van een loutere rapportageverplichting naar een operationeel sturingsinstrument dat diep ingrijpt in douane-, supply chain- en financi\u00eble processen. De CSG heeft vijf typische zwakke punten ge\u00efdentificeerd die bedrijven moeten aanpakken:<\/p>\n

Ten eerste wordt CBAM vaak gezien als een technische meldtaak, terwijl het in de praktijk duidelijke verantwoordelijkheden over verschillende gebieden vereist. Ontbrekende afstemming tussen douane, inkoop, duurzaamheid en financi\u00ebn kan leiden tot inconsistente rapportage en een verhoogd risico op fouten.<\/p>\n

Ten tweede is de correcte classificatie van goederen cruciaal. Fouten bij het toewijzen van douanecode kunnen leiden tot onjuiste meldingen en vertragingen. Bedrijven moeten regelmatig de oorsprong, classificatie en CBAM-verplichtingen controleren.<\/p>\n

Ten derde moeten bedrijven die de drempel van 50 ton overschrijden tijdig de status als goedgekeurde CBAM-aanmelder aanvragen. Verzuim kan leiden tot vertragingen, boetes of zelfs invoerverboden.<\/p>\n

Ten vierde hebben veel bedrijven de financi\u00eble impact van CBAM niet voldoende gekwantificeerd. De verwerving van certificaten zal directe invloed hebben op de importkosten. Bedrijven moeten de gepubliceerde CBAM-richtwaarden gebruiken om hun risico te beoordelen.<\/p>\n

Ten vijfde kunnen onjuiste meldingen leiden tot nabehandelingen en geldboetes. CBAM moet worden beschouwd als een continu proces dat regelmatige controles vereist.<\/p>\n

Praktijkvoorbeeld illustreert de risico’s<\/h3>\n

Een voorbeeld uit de industrie illustreert hoe snel fouten relevant kunnen worden: Een EU-importeur van staalcomponenten uit een derde land betreedt de laatste fase van CBAM zonder de financi\u00eble impact te hebben beoordeeld en zijn leveranciers tijdig te hebben betrokken. Bij het opstellen van zijn eerste CBAM-aangifte vraagt de importeur emissiegegevens aan bij zijn leverancier, die echter aanneemt dat de producten niet onder CBAM vallen. Dit leidt ertoe dat er geen voorbereidende maatregelen worden genomen en er geen emissiegegevens worden verzameld.<\/p>\n

Pas later wordt duidelijk dat de goederen vanwege hun correcte douanetariefclassificatie daadwerkelijk onder CBAM vallen. De importeur moet terugvallen op standaardwaarden, wat leidt tot hogere kosten en een aanzienlijke afstemminginspanning.<\/p>\n

Wegman benadrukt: „CBAM is geen theoretisch rapportageproject, maar een operationele stresstest voor douane-, supply chain- en dataprocessen. Niet de regels zelf, maar hun uitvoering bepaalt of bedrijven risico’s beheersen of onnodige kosten dragen.“<\/p>\n

www.customssupport.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Het Carbon Border Adjustment Mechanism (CBAM) brengt nieuwe uitdagingen met zich mee voor importerende bedrijven, die zorgvuldige planning en uitvoering vereisen om kosten en risico’s te minimaliseren.<\/p>\n","protected":false},"author":7,"featured_media":83106,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1599,1593],"tags":[33407,33408,33409,33410,33411,33412,33413,33414,33415,33416,33417,33418,4753,31470,33419,4754,33420,33421,2166,33422,33423,33424,33425,33426,33427,2123,33428,33429,33430,33431,33432,33433,33434,10818,33435,2139,33436,33437,9056,33438,33439,33440,33441,33442,2106,2154,33443,33444,33445,33446,33447,33448,10324,33449],"class_list":["post-83112","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europa","category-expeditie-logistiek","tag-audits-reguliers","tag-carbon-border-adjustment-mechanism","tag-certificates-for-cbam-goods","tag-certificats-pour-les-marchandises-cbam","tag-challenges-of-cbam-implementation","tag-classification-tarifaire","tag-co-costs","tag-co-kosten","tag-compliance-risks","tag-compliance-risiken","tag-couts-dimportation","tag-couts-de-co","tag-customs-clearance","tag-customs-support-group","tag-declarations-erronees","tag-dedouanement","tag-defis-de-la-mise-en-oeuvre-du-cbam","tag-deutsch-cbam","tag-durabilite-dans-la-logistique","tag-entreprises-importatrices","tag-erroneous-reporting","tag-eu-green-deal","tag-fehlerhafte-meldungen","tag-financial-impacts-of-cbam","tag-finanzielle-auswirkungen-von-cbam","tag-gestion-de-la-chaine-dapprovisionnement","tag-herausforderungen-bei-der-umsetzung-von-cbam","tag-impacts-financiers-du-cbam","tag-import-costs","tag-importierende-unternehmen","tag-importing-companies","tag-importkosten","tag-instruments-de-controle-operationnel","tag-lieferkettenmanagement","tag-mecanisme-dajustement-carbone-aux-frontieres","tag-nachhaltigkeit-in-der-logistik","tag-operational-control-instruments-francais-cbam","tag-operative-steuerungsinstrumente-english-cbam","tag-pacte-vert-europeen","tag-regelmaessige-ueberpruefungen","tag-regular-audits","tag-risques-de-conformite","tag-schwellenwert-von-50-t","tag-seuil-de-50-tonnes","tag-supply-chain-management","tag-sustainability-in-logistics","tag-tache-de-reporting-technique","tag-tariff-classification","tag-technical-reporting-task","tag-technische-meldeaufgabe","tag-threshold-of-50-tons","tag-zertifikate-fuer-cbam-waren","tag-zollabfertigung","tag-zolltarifnummern"],"acf":[],"yoast_head":"\nCBAM 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