EU CBAM definitive regime now in force
The Carbon Border Adjustment Mechanism's definitive regime began on 1 January 2026. Under simplification amendment Regulation (EU) 2025/2083, CBAM certificates
reg: CBAM
jur: EU
status: Definitive regime in force
date: 2026-01-01
what changed: The Carbon Border Adjustment Mechanism's definitive regime began on 1 January 2026. Under simplification amendment Regulation (EU) 2025/2083, CBAM certificates go on sale from 1 February 2027, and the first annual declaration and certificate surrender for 2026 imports are due by 30 September 2027. Importers below a single 50-tonne annual threshold are exempt.
so what: If you import CBAM goods above the 50-tonne threshold, make sure 2026 embedded-emissions data is being captured for the first surrender in 2027.
what to check: Whether your imports exceed the 50-tonne annual threshold
That embedded-emissions data for 2026 imports is being recorded
applies to: EU importers of CBAM-covered goods
next date: 2027-09-30
source: EUR-Lex, Reg (EU) 2023/956
source url: https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng