{"id":83111,"date":"2026-03-30T10:09:56","date_gmt":"2026-03-30T10:09:56","guid":{"rendered":"https:\/\/transportjournal.com\/2026\/03\/30\/cbam-traz-desafios-para-empresas-importadoras\/"},"modified":"2026-03-30T10:09:56","modified_gmt":"2026-03-30T10:09:56","slug":"cbam-traz-desafios-para-empresas-importadoras","status":"publish","type":"post","link":"https:\/\/transportjournal.com\/pt-pt\/2026\/03\/30\/cbam-traz-desafios-para-empresas-importadoras\/","title":{"rendered":"CBAM traz desafios para empresas importadoras"},"content":{"rendered":"

Desde 1 de janeiro de 2023, o Mecanismo de Ajuste de Carbono na Fronteira (CBAM) est\u00e1 em vigor, o que traz novos desafios para empresas importadoras de determinados produtos. O Customs Support Group (CSG), um fornecedor de solu\u00e7\u00f5es de desembara\u00e7o aduaneiro e com\u00e9rcio na Europa, identificou em sua pr\u00e1tica de consultoria cinco erros comuns que podem levar a custos elevados, riscos de conformidade e trabalho adicional.<\/p>\n

O CBAM \u00e9 um elemento central do Pacto Verde da UE e visa garantir que produtos importados, como ferro, a\u00e7o, alum\u00ednio, cimento e fertilizantes, suportem os mesmos custos de CO\u2082 que os bens produzidos na UE. Ap\u00f3s um per\u00edodo de transi\u00e7\u00e3o de tr\u00eas anos, durante o qual as empresas puderam estabelecer suas estruturas de relat\u00f3rio e testar processos de declara\u00e7\u00e3o, as emiss\u00f5es reportadas ser\u00e3o atribu\u00eddas obrigatoriamente \u00e0s mercadorias importadas a partir de 1 de janeiro de 2026.<\/p>\n

Empresas que importam mais de 50 t de mercadorias CBAM anualmente devem apresentar seu pedido para o status de declarantes CBAM autorizados at\u00e9 31 de mar\u00e7o de 2026. Essa autoriza\u00e7\u00e3o \u00e9 crucial para garantir a importa\u00e7\u00e3o cont\u00ednua de mercadorias CBAM na UE. A partir de 2027, os declarantes CBAM autorizados dever\u00e3o adquirir e apresentar certificados para as mercadorias importadas no ano anterior, o que ter\u00e1 impactos financeiros diretos.<\/p>\n

Desafios na implementa\u00e7\u00e3o do CBAM<\/h3>\n
\"\"<\/p>\n

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

De acordo com John Wegman, CEO do Customs Support Group, o CBAM est\u00e1 se transformando de uma obriga\u00e7\u00e3o de relat\u00f3rio puramente t\u00e9cnica em uma ferramenta de controle operacional que interfere profundamente nos processos aduaneiros, de cadeia de suprimentos e financeiros. A CSG identificou cinco vulnerabilidades t\u00edpicas que as empresas devem abordar:<\/p>\n

Primeiro, o CBAM \u00e9 frequentemente visto como uma tarefa t\u00e9cnica de relat\u00f3rio, enquanto na pr\u00e1tica exige responsabilidades claras em v\u00e1rias \u00e1reas. A falta de coordena\u00e7\u00e3o entre aduanas, compras, sustentabilidade e finan\u00e7as pode levar a relat\u00f3rios inconsistentes e aumento do risco de erros.<\/p>\n

Em segundo lugar, a correta classifica\u00e7\u00e3o das mercadorias \u00e9 crucial. Erros na atribui\u00e7\u00e3o de n\u00fameros de tarifa aduaneira podem resultar em declara\u00e7\u00f5es incorretas e atrasos. As empresas devem revisar regularmente a origem, classifica\u00e7\u00e3o e obriga\u00e7\u00f5es do CBAM.<\/p>\n

Em terceiro lugar, as empresas que excedem o limite de 50 t devem solicitar o status de declarantes CBAM autorizados em tempo h\u00e1bil. Atrasos podem resultar em penalidades ou at\u00e9 proibi\u00e7\u00f5es de importa\u00e7\u00e3o.<\/p>\n

Em quarto lugar, muitas empresas n\u00e3o quantificaram adequadamente os impactos financeiros do CBAM. A aquisi\u00e7\u00e3o de certificados afetar\u00e1 diretamente os custos de importa\u00e7\u00e3o. As empresas devem utilizar os valores de refer\u00eancia do CBAM publicados para avaliar seu risco.<\/p>\n

Por \u00faltimo, declara\u00e7\u00f5es incorretas podem levar a retrabalhos e multas. O CBAM deve ser visto como um processo cont\u00ednuo que requer revis\u00f5es regulares.<\/p>\n

Exemplo pr\u00e1tico ilustra os riscos<\/h3>\n

Um exemplo da ind\u00fastria ilustra como os erros podem se tornar relevantes rapidamente: um importador de a\u00e7o da UE de um pa\u00eds terceiro entra na fase final do CBAM sem ter avaliado os impactos financeiros e sem ter envolvido seus fornecedores antecipadamente. Ao elaborar sua primeira declara\u00e7\u00e3o do CBAM, o importador solicita dados de emiss\u00f5es de seu fornecedor, que, no entanto, presume que os produtos n\u00e3o est\u00e3o sujeitos ao CBAM. Isso resulta na falta de medidas preparat\u00f3rias e na n\u00e3o coleta de dados de emiss\u00f5es.<\/p>\n

Somente mais tarde fica claro que as mercadorias, devido \u00e0 sua correta classifica\u00e7\u00e3o tarif\u00e1ria, realmente est\u00e3o sujeitas ao CBAM. O importador deve recorrer a valores padr\u00e3o, o que resulta em custos mais altos e um esfor\u00e7o significativo de coordena\u00e7\u00e3o.<\/p>\n

Wegman enfatiza: \u201cO CBAM n\u00e3o \u00e9 um projeto de relat\u00f3rio te\u00f3rico, mas um teste de estresse operacional para processos aduaneiros, de cadeia de suprimentos e de dados. N\u00e3o s\u00e3o as regras em si, mas sua implementa\u00e7\u00e3o que determina se as empresas conseguem gerenciar riscos ou suportar custos desnecess\u00e1rios.\u201d<\/p>\n

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

O Mecanismo de Ajuste de Carbono na Fronteira (CBAM) traz novas dificuldades para as empresas importadoras, que exigem um planejamento e implementa\u00e7\u00e3o cuidadosos para minimizar custos e riscos.<\/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":[1623,1617],"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-83111","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-europa","category-expedicao-e-logistica","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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