Who does Border Ledger work with?

We work with engineering and manufacturing exporters importing CBAM goods (steel, aluminium, cement, fertiliser, hydrogen, electricity), and with agri-food operators subject to the 6th Nitrates Action Programme. Clients are based across the island of Ireland, North and South.

How quickly will I hear back after submitting a Border Risk Audit?

You receive a written exposure summary within one business day. There is no obligation and no sales call unless you ask for one.

Do you handle filings or only advice?

Both. We provide written exposure assessments, prepare and submit annual EU CBAM declarations, manage Nitrates Derogation applications, and act as Local Authority liaison where required.

Border Ledger operates as a private compliance advisory. We are not solicitors and do not provide legal advice. Our work is informed by published DAFM, EPA, Revenue, European Commission, Teagasc and Bord Bia guidance.

How are fees structured?

Each engagement is scoped from the Border Risk Audit and quoted as a fixed fee or annual retainer depending on filing volume and complexity. Pricing is disclosed before any work begins.

Established 2026 · Monaghan, Ireland

A quieter approach to cross-border compliance.

Understand what carbon-border rules could mean for your imports, or estimate the livestock nitrogen on your farm. Start with a quick planning estimate, then get help with the details.

Where do you want to start?

I import goods I run a farm

Estimates are for planning, not proof of compliance. Want a person to look at it? Request a Border Risk Audit.

Active deadlines

Days calculated in UTC

CBAM — certificate sales begin
1 Feb 2027
117
days
6th NAP — slurry closed period begins
1 Oct 2026
6
days overdue
CBAM — first annual declaration and surrender
30 Sept 2027
358
days

CBAM source review: 7 October 2026

Next rules review: 7 November 2026. Sources are manually reviewed, not monitored live.

Verified 2026 prices: Q1 €75.36, Q2 €75.28, Q3 €82.32. Q4 is not yet verified here; publication due 4 January 2027.

EU deadlines reflect adopted rules. UK information is based on the HMRC policy summary. Proposals and consultations are not treated as adopted law.

Primary sources and check dates

Revenue — customs guidance — Administrative guidance. Checked 7 October 2026.
EPA — Irish authorisation — Administrative guidance. Checked 7 October 2026.
Commission — definitive regime — Implementation guidance. Checked 7 October 2026.
Commission — certificate prices — Published Q1–Q3 2026 prices. Checked 7 October 2026.
EU Regulation 2025/2083 — Adopted law. Checked 7 October 2026.
HMRC — UK CBAM policy summary — Policy summary; check legislation separately. Checked 7 October 2026.

Two practice areas

Built for the two regulations changing Irish trade.

We focus narrowly so we can go deep. CBAM for engineering and manufacturing imports; the Nitrates Action Programme for dairy, beef and tillage operators.

CBAM Compliance

The Carbon Border Adjustment Mechanism Definitive Regime began on 1 January 2026. Importers of steel, aluminium, cement, fertiliser, hydrogen and electricity must surrender certificates for embedded emissions.

Annual EU CBAM declarations and certificate surrender
Supplier embedded-emissions data collection
Authorised CBAM Declarant representation

Open CBAM calculator

Nitrates Action Programme

The Sixth NAP covers 2026–2028. Conditional derogation allowances depend on mapped 220/250 parcels and holding rules. Check annual animal records, eligible land, storage and nutrient planning separately.

Nitrates derogation applications and renewal
Stocking rate audits and Nutrient Management Plans
Teagasc AgNav onboarding and footprint reporting
AgNav is voluntary; assurance surveys and processor programme conditions are separate. The 2026 derogation closing date was 15 May. Check DAFM for the next application window; no 2027 deadline is assumed.

Open stocking rate calculator

Statutes monitored

Towns served

≤ 24h

Risk audit response

Jurisdictions, IE & NI

Built on published guidance from

DAFM EPA Ireland Revenue European Commission Teagasc Bord Bia DAERA

Common questions

Before you book a call.

Who does Border Ledger work with?: We work with engineering and manufacturing exporters importing CBAM goods (steel, aluminium, cement, fertiliser, hydrogen, electricity), and with agri-food operators subject to the 6th Nitrates Action Programme. Clients are based across the island of Ireland, North and South.
How quickly will I hear back after submitting a Border Risk Audit?: You receive a written exposure summary within one business day. There is no obligation and no sales call unless you ask for one.
Do you handle filings or only advice?: Both. We provide written exposure assessments, prepare and submit annual EU CBAM declarations, manage Nitrates Derogation applications, and act as Local Authority liaison where required.
Are you regulated?: Border Ledger operates as a private compliance advisory. We are not solicitors and do not provide legal advice. Our work is informed by published DAFM, EPA, Revenue, European Commission, Teagasc and Bord Bia guidance.
How are fees structured?: Each engagement is scoped from the Border Risk Audit and quoted as a fixed fee or annual retainer depending on filing volume and complexity. Pricing is disclosed before any work begins.

Not sure where you stand?

The Border Risk Audit is a four-question form. You'll receive a written exposure summary within one business day.

Start the audit