Feedback from the workshop chaired by I4CE during the Climate Plan Anniversary Conference

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 January 2026. It is a carbon tax applied at the borders of the European Union to imports of certain industrial products covered by the EU Emissions Trading System (EU ETS). Nitrogen-based mineral fertilisers are included in this initial list of products. To avoid an increase in costs for the farmers concerned, the level of the tax has been reduced for fertilisers, and they may even be temporarily excluded from the scope of the CBAM. Yet, for the climate, but also for France’s strategic independence and food sovereignty, the CBAM will ultimately have to be fully applied to mineral fertilisers. To limit or even avoid an increase in farmers’ fertiliser expenditure, we need public policies – some of which are currently under threat. Ring-fencing budgets for these policies would be a way to support farmers’ incomes and the food sovereignty of both the European Union and France, while reducing the carbon footprint of our food system. 

Six years after its inception, this study aims to review this mechanism and its projects: what activities are being implemented in the field, what impact are they having on the climate, with what robustness or, on the contrary, what limitations in terms of measurement, environmental integrity, accessibility, etc.? This exercise is also intended to feed into the process of continuous improvement of the scheme and to provide feedback for the current implementation of the European carbon certification framework (Carbon removals and carbon farming: CRCF).

Current food production and consumption trends contribute to a range of public health, social and environmental problems. The need for a transition is no longer in doubt: we must move towards a system that produces healthy food with a low impact on ecosystems, is accessible to all, and ensures fair remuneration for producers. There’s no denying that the questions we raise here are politically and socially sensitive, as food is deeply connected to cultural, economic, environmental and health issues. Nevertheless, it is essential to develop ways to foster open discussion. IDDRI and I4CE have therefore joined forces with several other actors to provide insights for the debate.