CBAM 2026: Key Obligations and Exemptions for Importers

Starting 1 January 2026, the EU Carbon Border Adjustment Mechanism (CBAM) introduces new compliance requirements for importers of carbon-intensive goods. These rules apply in addition to current quarterly CBAM reporting obligations during the transition phase (until the end of 2025).

What importers need to know:

• CBAM authorisation is mandatory to import CBAM goods into the EU.

• You must hold sufficient CBAM certificates for reported emissions each quarter.

• An annual verified CO₂ declaration is required, based on actual embedded emissions or EU-approved default values.

• Payment for emissions is made using CBAM certificates.

New exemptions and simplified reporting:

• If you import less than 50 tonnes of CBAM goods per year (excluding hydrogen and electricity), you are exempt from reporting obligations.

• You may use default values without justification—actual emission data is no longer required.

• The next CBAM report deadline is 30 April 2025, for Q1 imports over 50 tonnes.

CBAM Authorisation Application:

• Applications open 1 May 2025 in the EU CBAM Registry.

• If you import under 50 tonnes annually, wait until September before applying, as pending legislation may exempt you entirely.

Stay up to date via the EU CBAM Register and the NEa for official guidelines.

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