Latest developments
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.
The European Commission held the fourth in a series of webinars on the implementation of the EU’s Carbon Border Adjustment Mechanism (CBAM). The webinar covers the policy context and practical steps for the first compliance deadline of 30 September 2027, when the first CBAM declarations and corresponding certificates are due.
Download the latest factsheet
Under Article 2a(3) of the CBAM Regulation, the Commission shall assess whether the single mass-based threshold (currently 50 tonnes) applies to no more than 1% of the emissions embedded in the imported goods and processed products. In addition, the Commission shall adopt delegated acts in accordance with Article 28 of the CBAM Regulation to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII of the CBAM Regulation, where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes.
For the period 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of embedded emissions, remaining below the 1% limit.
The Commission has published an overview of the latest resources available to support CBAM verifiers. It brings together guidance on verification and accreditation, information on access to the CBAM Registry, operational documents for Accredited Verifiers and training videos on the use of the CBAM Registry - O3CI portal. Consult the overview and access all the available resources.
The videos provide guidance on applying to become a registered verifier, submitting requests for change, and managing collaboration requests with operators of Third Country Installations in the CBAM Registry.
The Commission has published a procedure setting out how CBAM verifiers can obtain access to the CBAM Registry as from 1 September 2026 and describes relevant roles and responsibilities of verifiers, accreditation bodies, EC and NCAs.
For further information, please visit the CBAM Registry webpage and consult the access procedure.
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.
CBAM: from policy to practice - emissions calculation, declarations, and certificates
The webinar aimed to help businesses understand the broader policy context of CBAM as well as the practical steps to prepare for the first compliance deadline of 30 September 2027. By this date, the first CBAM declaration must be submitted and the corresponding CBAM certificates surrendered.
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, Tax & CBAM 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.
Starting in 2027, CBAM importers must submit their annual CBAM declaration by 30 September for imports of CBAM goods during the preceding year.
The CBAM declaration reports the quantity of goods imported, their embedded emissions, and the corresponding number of certificates.
- MECANISMO DE AJUSTE EN FRONTERA POR CARBONO: CÓMO FUNCIONAN LOS CERTIFICADOS MAFC
- CO₂-GRENZAUSGLEICHSSYSTEM: WIE CBAM-ZERTIFIKATE FUNKTIONIEREN
- MÉCANISME D’AJUSTEMENT CARBONE AUX FRONTIÈRES: FONCTIONNEMENT DES CERTIFICATS MACF
- MECCANISMO DI ADEGUAMENTO DEL CARBONIO ALLE FRONTIERE: COME FUNZIONANO I CERTIFICATI CBAM
- CARBON BORDER ADJUSTMENT MECHANISM: HOE CBAM-CERTIFICATEN WERKEN
- MECHANIZM DOSTOSOWANIA CEN NA GRANICACH Z UWZGLĘDNIENIEM EMISJI CO₂: JAK DZIAŁAJĄ CERTYFIKATY CBAM
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
CBAM videos
Follow our new video series for practical snippets on CBAM implementation. A new video will be available each week, in both short and extended formats, covering different aspects of the CBAM compliance cycle.
Stay CBAM-ready! Share the series using #CBAM on social media!
Communication toolkit
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.