After three years of reporting-only obligations, the EU Carbon Border Adjustment Mechanism entered its definitive period on 1 January 2026. Importers of iron & steel, aluminium, cement, fertilisers, hydrogen and electricity now carry a financial liability for the embedded emissions of what they bring into the EU.
What changed
- Country- and product-specific default values replaced the transitional global averages. Browse them by country and sector.
- A 50-tonne de minimis exemption. Importers below 50 tonnes of net CBAM goods a year are fully out of scope — no reporting, no authorisation, no certificates.
- Certificate sales postponed to 1 February 2027. Emissions from 2026 imports are covered by certificates bought in 2027.
- Annual declaration deadline moved to 30 September (from 31 May) of the year after importation.
These came out of the EU's “Omnibus” simplification package. New to CBAM? Start with CBAM default values explained.