Reference · Deadlines
EU CBAM deadlines for the first annual declaration on 2026 imports
The first EU Carbon Border Adjustment Mechanism annual declaration and corresponding certificate surrender are due on 30 September 2027 for reportable 2026 imports. The amended regulation provides for certificate sales from 1 February 2027.
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.
The 2026 import period and the 2027 filing date are separate
The Commission identifies 1 January 2026 as the start of the definitive regime. The first annual declaration is due by 30 September 2027 and covers reportable 2026 imports. Use the import year to determine the data included in the declaration. Source 2 Source 3
Check which imports are within scope
The Commission’s compliance guidance describes a 50-tonne annual mass threshold for covered goods to which the threshold applies, and separate treatment for electricity and hydrogen. The threshold is measured over the calendar year. Check the goods codes and how the rules apply to your importer or indirect customs representative. Source 1 Source 3
Purchasing certificates and surrendering them are separate actions
Certificate sales start on 1 February 2027 under the amended rules. The surrender date for corresponding certificates for reportable 2026 imports is 30 September 2027. Allow time to check the embedded emissions data and determine the certificate obligation before the deadline. Source 1 Source 2
Use the updated regulation for the first annual filing
The October 2025 amendment sets the current annual filing calendar. The Commission explains that declarants can use its default values or report actual embedded emissions in accordance with the rules. Record which method is applicable and keep the supporting information for the declaration. Source 1 Source 2 Source 3