Latest developments
On 14 August 2026, the European Commission published a series of ten guidance documents to help non-EU operators with the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period.
On Thursday 16 July 2026, DG TAXUD hosted the third in a series of webinars on the implementation of the EU’s Carbon Border Adjustment Mechanism (CBAM).
Each 2026 quarterly price is calculated by the Commission in the first calendar week after the quarter ends, based on publicly available EU ETS auction information.
This new page contains information on CBAM verification rules and the accreditation framework for verifiers.
CBAM requires EU importers of certain goods to become authorised CBAM declarants, report the embedded carbon emissions in these goods, and meet related financial obligations. By 30 September 2027, importers of CBAM goods must submit their first CBAM declaration and surrender the corresponding CBAM certificates.
Webinars and e-learning
Links to e-learning courses and recordings of recent webinars are listed below. These sessions provide practical guidance and address common questions from various stakeholders. The sessions are led by policy experts from the European Commission who provide an overview of CBAM, covering its overall framework and key implementation steps.
CBAM has launched: What changes for me?
This webinar explains how CBAM emissions are calculated, as well as the process for verification and accreditation, with guidance on how to use actual verified emissions.
CBAM: How to make your decarbonisation efforts pay off
This webinar provides information to help non-EU exporters master the CBAM methodology and turn CBAM compliance into a strategic advantage.
Become a CBAM verifier: all about accreditation and verification
This webinar provides an overview of the reporting of CBAM embedded emissions in CBAM declarations, including the use of actual verified emissions and default values. It clarifies the activities performed by operators, accredited verifiers, the European Commission and National Competent Authorities (NCAs) in the calculation, verification and review of embedded emissions.
Recordings of webinars on the general features of CBAM, as well as on the specific requirements for each of the six CBAM sectors, are available below. See also the Customs and Tax EU Learning Portal for more e-learning resources.
| Webinar |
|---|
| CBAM – general information (English) |
| CBAM – general information (Spanish) |
| CBAM for EU importers and customs declarants, and third-country operators |
The following resources are intended for National Competent Authorities (NCAs) only.
Factsheets
CBAM factsheets are available in German, English, Spanish, French, Italian, Dutch and Polish.
From 1 January 2026, EU importers - or their indirect customs representatives - importing more than the single mass-based threshold of 50 tonnes of CBAM goods into the EU need a CBAM account number or application reference number under the EU Carbon Border Adjustment Mechanism (CBAM)
CBAM requires EU importers of certain goods to become authorised CBAM declarants, report the embedded carbon emissions in these goods, and meet related financial obligations. By 30 September 2027, importers of CBAM goods must submit their first CBAM declaration - covering embedded emissions from 2026 imports - and surrender the corresponding CBAM certificates. Importers can report emissions using default values provided by the Commission or actual values. If an importer chooses to report actual values, the producer in the third country must provide verified emissions data on the total embedded emissions.
Frequently asked questions (FAQs)
Answers to the most frequently asked questions about CBAM can be found in the documents below.
Communication
Key communication materials related to CBAM.
Examples of the communication template filled in for each sector: cement, aluminium, fertilisers, hydrogen, steel (blast furnace, EAF, screws and nuts).
The following elearning course has been developed to help economic operators transmit their data correctly using the CBAM communication template.
Ready-to-share materials
Please find below a toolkit containing factsheets and social media posts for you to learn more about CBAM and to share with your wider network.
CBAM newsletter
Stay up-to-date with the CBAM newsletter.
Social media
Follow CBAM-related updates on the official European Commission social media channels.