Scope explainer

CBAM and Textile Exports: What Actually Applies in 2026

Most pages selling CBAM-for-textiles packages to garment factories are misleading. CBAM Phase 1 (2023–2025, reporting only) covers cement, iron & steel, aluminium, fertilisers, electricity and hydrogen — textiles are not in Phase 1. The real pressure on textile exporters is CSRD Scope 3 supplier reporting, where EU brands are legally required to report their supply-chain emissions. This page explains what to actually prepare.

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What CBAM Phase 1 actually covers (and why textiles aren't in it)

Phase 1 sectors: cement, iron & steel, aluminium, fertilisers, electricity, hydrogen
Textiles, garments, home furnishings — not in Phase 1. May enter Phase 2+ but not confirmed legislation.
If a vendor is selling you a "CBAM levy calculator" for your textile factory, the levy doesn't currently apply to your product.
The real EU regulation pressuring your buyers is CSRD (Corporate Sustainability Reporting Directive), which requires Scope 3 supplier reporting.

What to actually prepare for EU buyers

1ISO 14064-1 aligned GHG inventory: Scope 1, 2, and selected Scope 3

2Methodology documentation buyers and auditors can review

3Audit-ready format ready for third-party verification by an accredited body

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