- In forceEuropean Unioncbam
Regulation (EU) 2023/956 — CBAM
Carbon Border Adjustment Mechanism
The definitive period applies from January 1, 2026: CBAM goods above the threshold may be imported only by an authorized declarant, and embedded emissions are covered by certificates.
- In forceEuropean Unioncbam
Regulation (EU) 2025/2083 — CBAM simplification
50-tonne threshold and new deadlines
A single threshold of 50 tonnes per importer per year; certificates for 2026 imports go on sale on February 1, 2027; the first annual declaration is due by September 30, 2027.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2547
Methods for calculating embedded emissions
Methods for calculating the embedded emissions of goods in the CBAM definitive period: installation boundaries, direct and indirect emissions, precursors.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2546
Verification of embedded emissions data
Principles for verifying embedded emissions data under the definitive CBAM regime.
- In forceEuropean Unioncbam
Delegated Regulation (EU) 2025/2551
Accreditation of CBAM verifiers
Accreditation and verification requirements for the definitive CBAM regime; accredited verifiers get access after accreditation, but not before September 1, 2026.
- In forceEuropean Unioncbam
Implementing Regulation (EU) 2025/2621
Default values
Legally binding default values for embedded emissions; corrections were published in July 2026.
2025 · correction 2026/1740Open the document: Implementing Regulation (EU) 2025/2621 — opens in a new tab