Can an EU importer deduct a carbon price paid in Montenegro from CBAM?
Possibly. Montenegro runs its own emissions trading system for power and large industry, and CBAM allows a deduction for a carbon price effectively paid in the country of origin. The producer must prove what was paid per tonne, net of free allowances. Check the rules for the year.
What a deduction needs
- Allowances actually surrendered and paid for.
- A link to the embedded emissions of the goods.
- Free allocation and any compensation subtracted.
What usually remains
Free allocation can shrink the amount actually paid, so the deduction may be smaller than the headline price suggests.
Records
Allowance purchase and surrender records by installation and year.
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.