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2026-04-248 min read0

2026 SME CBAM MRV Infrastructure Support Program: How to Leverage Up to KRW 42 Million

A practical guide to the 2026 Korean SME CBAM MRV Infrastructure Support Program (up to KRW 42M, deadline April 27) — eligibility, supported items, checklist, and long-term ISSB disclosure strategy.

KITIM Consulting Team

Program Overview — Why Now

In April 2026, Korea's Ministry of SMEs and Startups and the Ministry of Environment jointly launched the 'SME CBAM MRV Infrastructure Support Program.' With the EU Carbon Border Adjustment Mechanism (CBAM) transition period ending December 2025 and paid certificate obligations beginning in 2026, Korean exporters urgently need Measurement, Reporting, and Verification (MRV) capabilities.

The application deadline is April 27, 2026 (Mon) at 18:00 KST, leaving only 13 days from the announcement. Each selected company can receive up to KRW 42 million (70% government + 30% self-funded) covering hardware, software, and verification costs in a single package.

Eligibility and Scale

Target Products (EU CBAM 6 Sectors)

  • Steel, aluminum, cement, fertilizers, electricity, hydrogen
  • Finished goods plus HS-code-matched intermediate products
  • Qualification Criteria

  • Direct exporters: SMEs shipping directly to EU importers
  • Indirect exporters: Tier-2 vendors supplying conglomerates that export to the EU
  • Must provide EU export records or contracts from the past 2 years
  • Support Scale

  • Up to KRW 42M per company (HW 20M + SW 15M + Verification 7M)
  • Approximately 80 companies to be selected
  • Expected competition ratio: 3–4:1 based on prior years
  • Detailed Support Items

    Hardware (HW)

  • Production and utility metering equipment: power meters, gas/steam flow meters, boiler flue gas analyzers
  • Sub-metering installation for process-level emission separation
  • IoT gateways and data acquisition devices
  • Software (SW)

  • Real-time emissions monitoring system deployment
  • CBAM quarterly report automation tools aligned with EU Commission templates
  • API integration costs with existing ERP/MES systems
  • Verification (V)

  • Third-party verification by KAB-accredited domestic verifiers
  • Verification Statement and Embedded Emissions opinion letters
  • From 2026, EU importers will require verified data as mandatory
  • Pre-Application Checklist

  • Readiness for product-level embedded emissions calculation
  • - Status of process flow diagrams and Bill of Materials (BOM)

    - Ability to separate Scope 1 (direct) and Scope 2 (indirect) emissions

  • Existing data infrastructure integration
  • - Access rights to ERP, energy management (FEMS), and MES data

    - Availability of 3-year historical energy consumption records

  • Alignment with EU importers
  • - Confirmation of buyer-required CBAM Quarterly Report format

    - Negotiation on pass-through of CBAM Certificate purchase costs

    Post-Program Sustainability Strategy

    To avoid a one-off infrastructure build, data reuse pathways must be designed upfront.

  • ISSB/KSSB disclosure linkage: Mandatory climate disclosure begins 2026 for firms over KRW 2T in assets, expanding gradually. CBAM MRV data directly feeds Scope 1·2 calculations for climate reporting
  • Supply chain due diligence (CSDDD) response: EU CSDDD applies from 2027. Emissions data becomes core evidence for due diligence reporting
  • K-ETS allocation preparation: As Korea's Phase 4 ETS plan (2026–2030) expands, MRV data converts into a tradable data asset
  • How KITIM Can Help

    The Korea Institute of Technology Innovation Management (KITIM) provides end-to-end consulting from pre-diagnosis through post-program operations.

  • CBAM Applicability Screening: HS-code-based screening against the 6 sectors and indirect export pathway analysis
  • Application Writing Support: Emissions methodology, MRV system architecture, and verification planning
  • MRV System Design: ERP/MES integration, metering point design, and vendor matching
  • Verifier Matching: Optimized matching from KAB-accredited verifier pool by industry and schedule
  • The deadline is tight. CBAM response is no longer optional — it is a prerequisite for EU market access. Contact a KITIM expert today to secure both the KRW 42 million support opportunity and a durable foundation for sustainable export competitiveness.

    CBAMMRVMSSEU ExportCarbon Emissions Measurement
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