← All Countries

Iraq — CBAM Guide

Iraq exports cement, fertilisers and hydrogen to the EU. The State Company for Petrochemical Industries operates urea and ammonia facilities that fall within CBAM scope on EU-destined volumes.

FertilisersCementHydrogen
First declaration deadline
30 Sep 2027
De minimis threshold
50 t / year
Carbon pricing
None — no Art. 9 deduction
EUA price Q1 2026
€75.36 / tCO₂e
CBAM phase-in 2026
2.5% of full liability
CBAM phase-in 2030
48.5% of full liability

Trade Profile

Iraq's CBAM-relevant exports centre on nitrogenous fertilisers — urea, ammonia and ammonium nitrate — produced at the state-owned petrochemical complex in Basra. Cement is produced domestically at several plants and some output reaches EU-adjacent markets. Iraq has published country-specific default values for cement, fertilisers and hydrogen.

Article 9 — Carbon Price Deduction

No deduction

Carbon pricing in Iraq: Iraq does not operate a domestic carbon pricing mechanism, emissions trading scheme, or carbon tax applicable to CBAM-covered goods.

No carbon price has been paid in Iraq on the production of CBAM-covered goods. Iraqi exporters pay the full CBAM certificate cost on embedded emissions above the sector benchmark. No qualifying scheme exists as of 2026.

Compliance Insight for Iraq Exporters

Iraqi fertiliser producers with EU export volumes above the 50 tonne de minimis threshold should begin establishing monitoring infrastructure ahead of the September 2027 declaration deadline. Iraq's published urea default of 1.4847 tCO₂e/t and ammonia default of 2.1412 tCO₂e/t are country-specific values — producers who verify actual emissions below these levels reduce their EU customers' compliance costs directly.

Verify Your Actual Emissions →

Four Steps to Compliance

1
Register in the CBAM Operators Portal
Upload installation identification data: legal name, UN/LOCODE, GPS coordinates, contact person. This enables your EU buyer's authorised declarant to access your verified data.
2
Establish a monitoring plan
Document all energy inputs, production outputs, and emission calculation methodology per the governing EU implementing regulation. This is the foundation for any verified data submission.
3
Engage an accredited verifier
Appoint a third-party verifier accredited under EN ISO/IEC 14065 by an EA-recognised National Accreditation Body. A physical site visit is required before verified data can be submitted.
4
Share verified data with your EU buyer
Provide verified specific embedded emissions to your EU buyer's authorised CBAM declarant before the September 2027 declaration deadline. Verified actual data replaces default values — typically at significantly lower cost.

Key Deadlines

2026
First full reporting year begins
CBAM Regulation fully in force
30 Sep 2027
First CBAM declaration due
Covers goods imported in 2026
2028+
Annual declarations continue
Phase-in increases each year to 2034
2034
Full CBAM liability
100% of certificates required

Calculate your exposure

Estimate your 2026–2034 CBAM certificate costs using your sector, volume, and production route.

Free Sector Calculator →

Country Assessment Report

Need a verified, installation-specific CBAM exposure report for Iraq? Our Country Assessment covers default vs actual emission gaps, benchmark comparison, and a 2026–2034 cost trajectory.

Request Assessment →

Default values sourced from IR 2025/2621 (EU Commission). Net costs are illustrative — actual liability depends on verified embedded emissions, SEFA benchmark deduction, and the applicable CBAM phase-in factor. Not legal or compliance advice.