About Smart CBAM - Carbon Compliance Specialists Backed by Customs Experts
Smart CBAM was established in 2025 as a specialist subsidiary of Smart Customs Group, created to help businesses navigate the regulatory requirements of the EU’s Carbon Border Adjustment Mechanism. By combining dedicated CBAM expertise with the customs knowledge and operational experience of the wider Smart Customs team, we deliver support that is both technically robust and commercially practical.
Why We Established Smart CBAM
When the EU announced CBAM, many businesses were left asking the same questions:
- Do we fall within scope?
- Who is responsible — us or our supplier?
- What are embedded emissions, and how are they calculated?
- How much will CBAM certificates cost?
- How do we prepare for verification?
We saw early that CBAM would create real operational risk for businesses without in-house compliance teams. Smart CBAM was established to change that — providing structured, practical support so businesses can meet their obligations with confidence.
Our mission: to make CBAM compliance structured, manageable, and commercially controlled.
Our Services
We provide end-to-end CBAM compliance support, including:
- CBAM exposure assessments
- Authorised Declarant preparation
- Embedded emissions data management
- Supplier engagement frameworks
- Annual CBAM Declaration submission
- Certificate forecasting and reconciliation
- Verification readiness
We act as your outsourced CBAM compliance partner — from initial assessment through to annual declaration.
Customs Knowledge + Carbon Expertise
CBAM sits at the intersection of customs law, environmental regulation, carbon pricing, and financial reporting. Because we operate Smart Customs, we bring practical knowledge of CN/HS code classification, importer-of-record responsibilities, EORI requirements, and EU-UK trade flows — allowing us to identify CBAM exposure quickly and accurately.
As an associate IACBAM member, Smart CBAM is internationally recognised as demonstrating competence under the global standards for CBAM fundamentals, having completed the IACBAM 3004:2025 certification programme
Who We Support
We work with construction material importers, steel and aluminium distributors, engineering and manufacturing firms, UK exporters supplying EU customers, and Irish businesses importing from outside the EU. Many of our clients don’t have in-house sustainability teams — our services are tailored, practical, and proportionate to business size.
Our Team
Kevin McCarron — Managing Director
Kevin is a customs and compliance specialist with over five years’ experience in international trade. He holds specialist training in CBAM compliance and reporting, and leads Smart CBAM’s day-to-day client operations — ensuring clients receive clear, practical guidance on emissions reporting and regulatory obligations.
Conall Dunne — Commercial Director
Conall is a Chartered Accountant with extensive experience in finance and international trade advisory. He provides commercial oversight and strategic direction, helping clients understand the financial impact of CBAM on their business alongside their regulatory requirements.
