Source data
EU Carbon Border Adjustment Mechanism timetable for reportable 2026 imports
Sources checked
- 1 January 2026Definitive regime begins.
- During 2026Track covered imports and the applicable threshold.
- 1 February 2027Certificate sales begin under the amended regulation.
- 30 September 2027First declaration and certificate surrender are due.
The 2026 goods form the reporting period. The first certificate purchases and annual compliance deadlines fall in 2027.
EU Carbon Border Adjustment Mechanism timetable for reportable 2026 imports
The calendar covers the first definitive CBAM year and its following-year reporting and surrender. Whether an importer must comply depends on the goods, reporting scope and applicable exemptions.
| Source | |||
|---|---|---|---|
| 1 January 2026 | Definitive CBAM regime begins | Covered 2026 imports enter the definitive reporting period | Source 3 |
| During calendar 2026 | Check whether authorisation is required | Monitor the aggregate 50-tonne threshold for covered mass-based goods and the separate electricity and hydrogen rule | Source 3 |
| 1 February 2027 | Certificate sales start | Date set in the amended regulation | Source 1 |
| 30 September 2027 | First annual declaration due | Covers embedded emissions for reportable 2026 imports | Source 2 |
| 30 September 2027 | First certificate surrender due | Surrender the corresponding certificates for those imports | Source 2 |