Are you an operator of an installation producing “CBAM goods”?
CBAM goods are goods currently imported into the EU from the cement, iron and steel, aluminium and some chemical industries (fertilizers and hydrogen), and electricity. To answer this question, you must compare the CN codes of your products against the list of goods given in Annex I to the CBAM Regulation. More information on how to approach this can be found in Section 5.2 of this document, and subsequent sub-sections within section 5 set out further detail for each sector.
If you do not produce such goods, you do not have to read this document. However, it is written to be of help also to all other kinds of interested audiences (academia, CBAM importers, GHG verifiers, competent authorities, consultants, etc.). If you just want to understand how the CBAM works in general, you may find an introduction to the CBAM in Section 4.

Are you exporting your goods to customers in EU Member States?
The CBAM affects you if this is the case.
Please note that your products may also be purchased by clients who themselves manufacture CBAM goods, and your products may serve as “precursor” for their CBAM goods, which then may be exported to EU countries. Also, if you sell your products to traders who then sell them to EU customers, your goods fall under the CBAM.
In all those cases where CBAM goods end up in being imported into the EU, at some point the importer will contact you to gather information on the “embedded emissions” of these CBAM goods. Alternatively, the operator using your goods as precursor for producing other CBAM goods will ask the level of embedded emissions. Therefore, you must be prepared to provide these data and as soon as possible start to develop a monitoring methodology at your installation, as described in this guidance document.