Ukuqala kwe 2026 Oku kubonisa ukuba akukho mbuyekezo kumgaqo-nkqubo wemozulu we-European Union. Emva kweminyaka eliqela yovavanyo kunye neengxelo ngaphandle kweendleko ezithe ngqo, i- Indlela yoLungiso lweMida yeKhabhoni Ingena kwisigaba sayo sokugqibela kwaye iqala ukuba nefuthe lokwenyani kwezoqoqosho ekuthengweni kweemveliso ezithile kwamanye amazwe.
Kwiinkampani ezithengisa kwimarike yaseYurophu, ingakumbi ezo intsimbi, isinyithi, i-aluminium, izichumisi, isamente, i-hydrogen kunye nombaneI-CBAM ayisayi kuba yingxaki yethiyori kwaye iba yinto ebalulekileyo xa imisela amaxabiso, ithetha-thethana ngeekhontrakthi kwaye ilungiselela ukulandeleka kwezixhobo zayo kunye nokukhutshwa komoya ongcolileyo.
Ingaba inkampani yakho ikulungele ixesha elitsha lokugqibela le-CBAM?
IKhomishini yaseYurophu ipapashe Uhlaziyo oluphambili lwemithetho Olu tshintsho luphucula zombini iimfuno zengxelo kunye nokubalwa kweendleko ezinxulumene nokukhutshwa kwegesi okubangelwa ziimpahla ezingeniswayo. Kwiinkampani ezininzi, ukwazi ngezi nguqu kwangaphambili kunokwenza umahluko phakathi kotshintsho oluhamba kakuhle kunye nokunyuka okungalindelekanga kweendleko.
Ukuba usebenza ngaphakathi ukungenisa impahla kwamanye amazwe, irhafu, uthutho, urhwebo lwangaphandle, ukuthobela imithetho, ezezimali okanye uzinzo Kwaye ukuba ulawula ukuhamba kweempahla kumacandelo achaphazelekayo, le nkqubo intsha ayithethi nje kuphela ngamaphepha amaninzi: ichaphazela ulwakhiwo lwemali engenayo, ukhetho lwababoneleli, kunye icebo lokurhweba ne-EU.
Yintoni i-CBAM kwaye iza kutshintsha njani ngo-2026?
El I-CBM I-Carbon Border Adjustment Mechanism (CBRM) yeyona "rhafu yekhabhoni" eyaziwayo eYurophu. Injongo yayo ephambili kukuba thintela ukuvuza kwekhabhoniOko kukuthi, ukuthintela iinkampani ekufuduseleni imveliso yazo kumazwe anemithetho ethe tyaba yokusingqongileyo zize emva koko zithengise iimveliso zazo kwi-EU ngaphandle kokufaka ngaphakathi iindleko zemozulu.
Ngexesha ixesha lotshintsho 2023-2025Abangenisi bezinto zangaphandle babenyanzelekile kuphela ukuba bhengeza ukukhutshwa kwegesi ezinxulunyaniswa neeasethi ezigutyungelweyo, ngaphandle kokuzihlawulela. Elo nqanaba lalisebenza ekuqokeleleni idatha, ukuvavanya iindlela zokusebenza kunye nokulungisa iinkqubo zokunika ingxelo zeenkampani kunye neegunya.
Ngaloo 1 de enero de 2026, indlela ingena inkqubo ecacileyoUkongeza ekunikeni ingxelo, abathumeli-mpahla kuya kufuneka bathenge Izatifikethi zeCBAM ezibonisa ubungakanani bokukhutshwa kwe-COâ‚‚ kwiimveliso zabo, ngexabiso elihambelana ne Inkqubo yokuRhweba ngeMikhuhlane yaseYurophu (i-EU ETS).
Enyanisweni, oku kuthetha ukuba ukungeniswa kweempahla ezithile kuya kuxhomekeka kwi- iindleko ezongezelelweyo inxulunyaniswa nomgangatho wayo wekhabhoni. Eli xabiso liza kubalwa nge-€/tonne ye-CO₂, ngexabiso eliphakathi kwekota ngo-2026 kunye nexabiso leveki ukususela ngo-2027 ukuya phambili, kulandela ixabiso lefandesi lokukhutshwa komoya kwi-EU ETS.
Amacandelo kunye neemveliso ezichaphazelekayo kulawulo lokugqibela
I-CBAM igxile kumacandelo ane ukukhutshwa okuphezulu komoya kwaye inxulumene neshishini laseYurophu. Eyona nto iphambili kuyo zezi:
- Isamente
- IAluminiyam
- Izichumisi
- Iintsimbi ze-ferrous (intsimbi kunye nentsimbi)
- IHydrogen
- Umbane
Ezi mveliso bezisele zijongwa ngexesha lesigaba sotshintsho, kodwa ngokuphunyezwa ngokupheleleyo kwendlela ngoku zidibene ngokuthe ngqo ne Ukuthengwa nokuhanjiswa kwezatifikethi zeCBAM ngabangenisi abakwi-EU.
Ngapha koko, kwi UDisemba 2025 iManyano yaseYurophu yagqiba ekubeni ukwandisa ububanzi be-CBAM ukongeza uluhlu olubanzi lweempahla zoshishino ukuze ziqhubeke nokucutshungulwa kwikhonkco lexabiso. Ezi, ngaphezu kwako konke, ziimveliso ezine intsimbi ephezulu kunye nomxholo we-aluminium, ngomyinge we-79% yezi zinto.
Lilonke, malunga 180 izinto ezintshaphakathi kwabo baninzi iimveliso zentsimbi kunye nentsimbi (ezifana nemibhobho, izakhiwo, izinto zikaloliwe, okanye izikrufu), uluhlu oluchaziweyo lwe oomatshini nezixhobo zoshishino kwaye ngokuqinisekileyo zixhobo zekhayaOlu lwandiso luqinisa ukuhambelana kwenkqubo kwaye lunciphisa umngcipheko wokuphambukisa ukukhutshwa kwezinto ezikhutshwayo kwiimpahla ezigqityiweyo okanye ezicutshungulwayo.
Amanyathelo okwenza lula kunye nokunciphisa umthwalo wolawulo
Iqonda ngempembelelo enokubakho kwicandelo lezoshishino, i-EU iye yazisa uthotho lweenkqubo imithetho elula ukunciphisa umthwalo wolawulo, ingakumbi kwii-SME kunye nabaqhubi abancinci.
Eyona ndlela iphambili yokulinganisa kukulungiswa kwe umlinganiselo omncinci weetoni ezingama-50 kwiimpahla ezithunyelwa ngaphandle ze-CBAM. Iintengiselwano ezingaphantsi kolu bunzima aziyi kukhululwa kwinkqubo, eya kuthi, ngokwezibalo ze-EU, ikhulule 90% yabangenisiingakumbi amashishini amancinci naphakathi kunye nabantu ngabanye.
Iinkqubo nazo zilungisiwe ukugunyaziswa kwababhengezi, indlela yokubala ukukhutshwa kwegesi, iindlela zokunika ingxelo kunye nokuthotyelwa kwembopheleleko zemali, ngenjongo yokwenza inkqubo ilawuleka ngakumbi kwiinkampani ezigxininisa ngokwenene umthamo wokukhutshwa kwegesi.
Kwangaxeshanye, iBrussels iyile icebo eliqinisiweyo lokulwa nokungahlawuli irhafu ukuvala iindlela zokubaleka ezinokubakho, ezinje ngokuphambukisa urhwebo kwiimveliso ezingagqunywanga, imisebenzi ephindwe kathathu, okanye ukungaxeli ngokwaneleyo ukukhutshwa kwezinto ezikhutshwayo kwikhonkco lokubonelela.
Ukubalwa kokukhutshwa kombane kunye nendlela entsha yokusetyenziswa kombane
Enye yezona zinto zibuthathaka kakhulu kwi-CBAM yile indlela yokubala ukukhutshwa okungacacanga yeemveliso ezingeniswa kwamanye amazwe. IKhomishini yaseYurophu ibisoloko ihlaziya le mithetho ukuqinisekisa ukuba inkqubo iqinile kwaye iyasebenza kumashishini nakubahloli.
Kwimeko ethile ye umbaneIndlela yokufumanisa amaxabiso amiselwe kwangaphambiliUkuza kuthi ga ngoku, kwasetyenziswa into ekhupha ukungcola esekwe ikakhulu kumafutha efosili elizwe elithumela kwamanye amazwe. Ngotshintsho, ubalo luya kubonisa ubunzulu bekhabhoni yazo zonke izizukulwana zemithombo yelo lizwe, kuquka amandla obushushu, nto leyo eza kunciphisa kwangaphambili iimbopheleleko ze-CBAM kwiimeko ezininzi.
Olu tshintsho luhamba kunye ukulula kweemeko ukuze bakwazi ukuvakalisa ukukhutshwa kombane okwenyani, okwenza kube lula kubaqhubi abanedatha ethembekileyo neqinisekisiweyo ukuba bazuze kwi-accounting ehambelana ngakumbi nenyani yemveliso yabo.
Kwiimveliso ezisele, kugcinwa imithetho ethile yokubala eya kuvumela abathumeli ukuba bakhethe phakathi kwamaxabiso asisiseko kunye idatha yokwenyani eqinisekisiweyoukuba nje bayahlangabezana neemfuno zobugcisa nezophicotho-zincwadi ezichazwe kumgaqo we-CBAM.
Izibhengezo ezigunyazisiweyo, izatifikethi kunye nemihla yokugqibela ebalulekileyo
Isakhelo esitsha simisela ukuba kuphela Abameli abagunyazisiweyo be-CBAM baya kukwazi ukulawula ukungeniswa kwempahla ngaphandle ngokuxhomekeke kwindlela yokusebenza. Abangenisi be-EU, okanye abameli babo berhafu, badlula umda I-50 itoni Iimpahla zeCBAM kufuneka zicele olu lwazi.
Umhla wokugqibela wokucela ukuqatshelwa njengo isibhengezo esigunyazisiweyo uqaphele ukuba 31 Matshi we2026Iinkampani ezingabhaliswanga ngokufanelekileyo kwaye zingagunyaziswanga ngexesha elifanelekileyo zinokuhlangabezana nemiqobo emikhulu ekuqhubekeni nokwazisa iimveliso ezigutyungelweyo kwimarike yoLuntu.
Los Izatifikethi zeCBAM ziya kufunyanwa ngaphambi kokuba amagunya kazwelonke afanelekileyo kwiLizwe ngalinye eliLungu. Ixabiso layo liza kudityaniswa ngokuthe ngqo nexabiso lentengiso yamalungelo e- I-EU RCDE, kuboniswe ngaphakathi €/ton ye-CO₂: umndilili wekota ngo-2026 kunye nomndilili weveki ukususela ngo-2027 ukuya phambili.
Unyaka ngamnye, abathumeli-mpahla bamele bhengeza ukukhutshwa kwegesi ezinxulumene nokungeniswa kwazo kwamanye amazwe kunye hambisa inani elifanelekileyo lezatifikethi kwigunya lesizwe. Ubungakanani bezatifikethi eziza kubuyiselwa buya kuxhomekeka kwi ukukhutshwa kwezinto ezikhutshwayo ngokungangqalanga ngemveliso nganye engeniswayonokuba kubalwe ngedatha yokwenyani okanye ngamaxabiso amiselweyo amkelweyo.
Iiparameters zesalathiso kunye nolwalamano ne-EU ETS
Enye into esaphuhliswayo yile imilinganiselo ye-CBAMKulindeleke ukuba zifumaneke kwi 2026, xa sele iiparameter zesalathiso se I-EU RCDE, abaza kuhlala benolwalamano olusondeleyo nabo.
IKhomishini yaseYurophu iya kuchaza ixabiso eliqhelekileyo lereferensi ezimele inkqubo eqhelekileyo yemveliso nganye equkwe kwindlela yokusebenza. La maxabiso aza kusebenza njengesikhokelo sokumisela ukuba ubungakanani bebuya kuba yintoni. amalungelo osasazo asimahla eyabelwe ukuba imveliso yenzekile ngaphakathi kwe-EU.
Abangenisi baza kukwazi ukusebenzisa idatha eqinisekisiweyo evela kubaboneleli bakho ukubonisa iinkqubo zemveliso ezahlukileyo kumgangatho, nto leyo eya kuvula ithuba lokusetyenziswa iiparameter zesalathiso ezizezinye ngcono ngakumbi xa kukho umlinganiselo ophantsi wekhabhoni.
Ngokuphathelele ixesha lotshintsho, kulindeleke ukuba imithetho ye- ukubalwa kokukhutshwa okungacacanga Baza kuhlengahlengiswa, ngokuchanekileyo ukuze bahambelane nezi milinganiselo mitsha kunye nengqiqo ye-EU ETS kwinqanaba layo lamva nje.
Izibhengezo zonyaka, iTARIC kunye nolawulo lwerhafu
Ishedyuli yoxanduva lokunika ingxelo iqiniswa kukuqala kokusebenza kwe-CBAM. Meyi 31 ye2027Abameli abagunyazisiweyo kufuneka bangenise rhoqo ngonyaka Ingxelo yeCBAM ezinxulumene nonyaka ophelileyo.
Eso sibhengezo masithunyelwe igunya elifanelekileyo leLizwe eliLungu ngaphambi komhla wama-31 kuMeyi rhoqo ngonyaka kwaye iya kuqokelela, phakathi kwezinye iinkcukacha, ubungakanani bezinto ezingeniswayo ezigqunyiweyo, ukukhutshwa kwegesi okungacacanga kunye nezatifikethi ze-CBAM ezifunyenweyo nezihanjisiweyo.
Ukongeza, ababhengezi baya kufuneka ukuba ngenisa inani elithile lezatifikethi ngaphambili 1 ngoJulayi yonyaka ngamnye. Inani lezatifikethi eziza kukhutshwa liza kudityaniswa ngokuthe ngqo nenqanaba elibhengeziweyo lokukhutshwa kwegesi okubandakanyiweyo, ukuze kubekho ukuhambelana kwengxelo-mali phakathi kokungeniswa kwempahla kwamanye amazwe, idatha yokukhutshwa komoya kunye neebhondi ezikhutshiweyo.
Kwangaxeshanye, i-CBAM iya kuhlanganiswa kwiinkqubo zerhafu ngokusebenzisa ukufakwa kweekhowudi ezithile zoxwebhu lweTARIC kwizibhengezo zokungenisa impahla echaphazelekayo ukususela nge-1 kaJanuwari 2026.
Phakathi kwezi khowudi, ezi zilandelayo zivelele, umzekelo: Y128, echaza inombolo yeakhawunti yeCBAM, okanye iikhowudi Y135 y Y136eziquka izinto ezithile ezingaphandle kweempahla ezinxulumene nemisebenzi yasemkhosini okanye ukuveliswa kombane kunye ne-hydrogen. Ikhowudi Y137 Isetyenziselwa umthetho we-de minimis (ubuncinci bomda ongasebenzi kumbane okanye kwi-hydrogen), ngelixa Y238 Oku kubonisa ukuba isicelo sokwamkelwa njenge-CBAM declarant Yangeniswa ngaphambi komhla wama-31 kweyoKwindla, ngowama-2026.
Impembelelo kwezoqoqosho kunye nendima yolwazi ngokukhutshwa komoya ongcolileyo
Ngaphaya kwenqanaba lolawulo olungqongqo, i-CBAM ingenisa inxalenye yeendleko nto leyo enokutshintsha ukukhuphisana kwabathengisi bamazwe ngamazwe abahlukeneyo. Umthengisi waseYurophu uza kuba noxanduva olusemthethweni malunga nokubhengezwa kunye nentlawulo, kodwa ukwabiwa kweendleko zekhabhoni kuza kugqitywa kwi uthethathethwano lwezoshishino.
Kwiimeko ezininzi, abathengi be-EU baya kuzama ukudluliselwa kumthengisi inxalenye okanye yonke indleko enxulumene nezatifikethi zeCBAM, nokuba kungezaphulelo zamaxabiso, uhlaziyo lwekhontrakthi, okanye utshintsho kwisiseko sobonelelo. Le meko intsha iguqula uphawu lwekhabhoni oluqinisekisiweyo njengenye into ethethwayo kwingxoxo malunga namaxabiso neemeko.
Eyona ngxaki inkulu kwiinkampani ezithumela kwamanye amazwe ayikokunciphisa ukukhutshwa komoya ongcolileyo kuphela, kodwa kukwazi nokufikelela idatha ecacileyo, elandelekayo nenokuphicothwaLe nkqubo ifuna umlinganiselo ocacileyo wokukhutshwa kwezinto ezikhutshwayo ngokuthe ngqo (umda 1), ukukhutshwa kwezinto ezikhutshwayo ezivela kumbane osetyenzisiweyo (umda 2) kwaye, kwezinye iimeko, inxalenye yomda 3 idibene nezinto ezifanelekileyo ezifakwayo.
Oku kuquka ukutyala imali kwi iinkqubo zokulinganisa, zokuqinisekisa kunye nezengxelo, kunye nokubekwa emgangathweni kweenkqubo zangaphakathi, ezihambelana ukusungula izinto ezintsha kunye nozinzoIinkampani ezinokubonelela abathengi bazo baseYurophu ngephakheji yolwazi oluqinileyo ngokukhutshwa komoya, enokuqinisekiswa okuzimeleyo kunye nesicwangciso sokunciphisa esithembekileyo, ziya kuba kwindawo engcono.
Isiphumo esisebenzayo kukuba i-CBAM isebenza njenge- isihluzo semarikeAbo babonisa ukuba i-carbon footprint incinci kwaye balawula idatha kakuhle baya kuba nethuba lokukhuphisana, ngelixa abo bangenakukwazi ukuzithethelela ngokukhutshwa kwegesi yabo baya kujongana neendleko eziphezulu kunye nokulahlekelwa ziiodolo.
Ukuncitshiswa kwemali, ukuthobela imithetho kunye nolawulo lwesohlwayo
Uyilo lwale nkqubo luyavuma ukuba, kwamanye amazwe, ixabiso lekhabhoni ngexesha lokuveliswa kweempahla ezithunyelwa kwi-EU. Ukuze kuthintelwe irhafu ephindwe kabini, le nkqubo ivumela abangenisi faka ibango lokutsalwa kwemali ilingana nexabiso lekhabhoni esele lihlawulwe kwilizwe elivela kulo.
Ukuze kwenziwe oku, kuya kufuneka ukuba ubungqina obaneleyo ukuba ixabiso lekhabhoni lihlawulwe ngokwenene, lihlawulwe ngesiphi isixa, kwaye phantsi kwesiphi isikimu solawulo. Amaxwebhu angonelanga okanye angaqinisekiswanga anokubangela ukuba ukutsalwa kwemali kungamkelwa okanye kuhlolwe kwakhona ziigunya.
Xa kwenzeka ulwaphulo okanye ukungangqinelani kwedatha ebhengeziweyo, imigaqo ibonelela ngeseti yezohlwayo. Enye yezona zicacileyo yi isohlwayo se-€100 ngetoni nganye ye-CO₂ engachazwangaezinokuba yimali ebalulekileyo kwiintengiselwano zomthamo othile.
Amagunya esizwe nawo anegunya lokubeka izohlwayo ezongezelelweyo zolawulo kunye nokufuna ukusebenza kwe uphicotho lwangaphandle ngeendleko zomngenisi welizwe, xa ebona ukungalungi okukhulu okanye okuphindaphindiweyo kwizibhengezo ze-CBAM.
Kwiimeko zokungathobeli imithetho ngendlela ecwangcisiweyo okanye enzulu kakhulu, oku kulandelayo kuyaqwalaselwa: ukulahleka kwesimo sokuvakalisa esigunyazisiweyonto leyo enokuthi ithintele amathuba okuqhubeka nokungenisa iimveliso phantsi kwendlela yemarike ye-EU.
I-CBAM kunye ne-ajenda eluhlaza yaseYurophu emva kowama-2026
Ukuthunyelwa kokugqibela kwe-CBAM akuzi kuphela. Kuhambelana nokuqala kokusebenza kwezinye ii-CBAM. imigangatho ephambili ye-ajenda eluhlaza IYurophu, nangona ilawula iindawo ezahlukeneyo, ikhomba kwicala elinye lokuqinisa uzinzo kunye nokukhuselwa kwemarike yangaphakathi.
Phakathi kwamanyathelo abalulekileyo kukuphunyezwa kwe- iqonga ledatha eliqhelekileyo ngezinto zeekhemikhali, ejoliswe ekuhlanganiseni ulwazi, ukuphucula ukungafihlisi kunye nokwenza lula ulungelelwaniso phakathi kwamagunya esizwe, iinkampani kunye nabemi malunga neengozi zeekhemikhali.
Zihlaziywa rhoqo ukuthengwa kwempahla karhulumente kunye nemida yokunikezelwa kwemvume ezifuna ukusetyenziswa kweenkqubo zaseYurophu, ukuze kuhlengahlengiswe le mida ukuze ihambelane nophuhliso lwezoqoqosho kunye nezibophelelo zamazwe ngamazwe ezithathwa yi-EU.
Ngaxeshanye, entsha imithetho yokhuseleko lweethoyi eqala ukusebenza ngokusesikweni ngo-2026, nangona isicelo sayo esinyanzelekileyo sirhoxisiwe kude kube Agasti 2030Eli xesha lenzelwe ukuvumela eli candelo ukuba liziqhelanise neemfuno ezifuna kakhulu, ingakumbi malunga iikhemikhali eziyingozi ekhoyo kwiimveliso zabantwana.
Iseti yale milinganiselo, kunye ne-CBAM njengenye yezona zinto ziphambili, ibonisa umnqweno weBrussels wokudibanisa imodeli yezoqoqosho ezinzileyo ngakumbi, apho imithetho yokusingqongileyo, ukhuseleko kunye nokungafihlisi izinto iqinisana, nokuba oku kuthetha ukungavisisani phakathi kwamacandelo athile emizi-mveliso axhalabileyo malunga nokukhuphisana kwawo ngamazwe ngamazwe.
Ukuqala kokusebenza kwe-CBAM ngokuqinisekileyo kwenza Imibhalo yenyawo yekhabhoni Oku kube yinto ebonakalayo kwixabiso lokungenisa kwiManyano yaseYurophu kwaye kunyanzela iinkampani zaseYurophu nakwamanye amazwe ukuba zihlolisise iinkqubo zazo, izivumelwano, kunye nedatha yokukhupha umbane ngokuchanekileyo. Kwabo bathengisa isamente, i-aluminium, izichumisi, iintsimbi ze-ferrous, i-hydrogen, okanye umbane kwimarike ye-EU, ukuziqhelanisa akusekho mfuneko: ukulinganisa ngokuchanekileyo, ukuqinisekiswa, kunye nengxelo ziya zibaluleke njengexabiso lemveliso ngokwayo, kwindawo elawulayo eya kuqhubeka nokutshintsha kwiminyaka ezayo.
