Can a Colombian exporter deduct its national carbon tax from CBAM?
Possibly, for the part actually paid on the fuels behind the goods exported, with proof and an independent certification. Colombia's tax is charged on fossil fuels and can be offset with carbon credits, so any amount avoided that way cannot be claimed. Check current rates.
What counts
- Tax actually paid, per tonne of embedded emissions.
- Not amounts offset with credits.
- Not rebates or exemptions.
Evidence
Fuel invoices showing the tax, the link between those fuels and the exported goods, and certification by an independent person.
Size
Colombia's rate is low next to the EU price, so the deduction is usually small. Do not let it hold up the main figure.
What Senseible does here
Senseible keeps each site's fuel, power and production records together, so the embedded emissions you send an EU importer trace back to dated documents.
Sources: Regulation (EU) 2023/956 (CBAM Regulation), consolidated, European Commission, CBAM definitive regime
Last reviewed 2026-10-21.