If the CBAM calculation for my product comes out negative, does my EU buyer get a credit?
No credit. When the calculation for a good comes out negative, the CBAM obligation for that good is set to 0. The negative amount cannot be deducted from the same importer's obligations on its other CBAM goods, so a low-emission product does not pay for a high-emission one.
When a result goes negative
The Commission's Q&A names two cases. The embedded emissions are below the free allocation adjustment, or the carbon price paid in the country of origin is higher than the EU ETS price. In either case the obligation for that good is not a negative number. It is zero.
What zero means across several goods
An importer that brings in several CBAM goods works out each good separately. A negative good is set to 0 and cannot be deducted from the obligations on the importer's other goods. Your clean product earns its buyer nothing against a dirtier product bought from someone else, or from you.
What to say to your buyer
- Do not promise a saving that spans products. Each CN code stands alone.
- If one of your lines is already at or near zero, more cuts on that line will not lower the buyer's bill further.
- Spend the effort on the lines that still carry a positive figure.
Two goods, one importer (round numbers to show the rule, not a forecast)
- Good A: the calculation gives 120 certificates to surrender.
- Good B: the calculation gives minus 40.
- Good B is set to 0 and cannot be netted against good A.
- Certificates owed in total: 120 plus 0 = 120, not 120 minus 40 = 80.
What Senseible does here
Senseible reads your fuel, power and steam bills into verified emission records, so the monthly figures a monitoring plan needs are ready to hand to your verifier. Verified here means rule checks passed against the evidence. It is not third-party assurance, and a CBAM verifier still signs the report.
Sources: European Commission, CBAM Questions and Answers (definitive period)
Last reviewed 2026-11-04.