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CBAM definitive regime

Rules and obligations applicable under the CBAM definitive regime

This section contains information on the CBAM definitive regime applicable from 1 January 2026, including its functioning, governance, and main obligations for economic operators.

Latest developments

Check our previous news about CBAM on the communication and news page 

Definitive regime (from 2026) 

The CBAM definitive regime applies from 1 January 2026. Importers of CBAM goods or their indirect customs representatives are encouraged to follow the instructions available in the Authorisation Management Module section and submit their applications for the status of authorised CBAM declarant. 

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    EU importers (or their indirect customs representatives) who import more than the single mass-based threshold of 50 tonnes of CBAM goods into the EU are required to apply for the status of authorised CBAM declarants. Authorised CBAM declarants buy CBAM certificates from the national competent authority in their EU country of establishment. The price of the certificate is calculated based on the auction price of EU Emissions Trading System (ETS) allowances expressed in €/tonne of CO2 emitted, as a quarterly average in 2026 and as a weekly average from 2027 onwards.

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    EU importers declare the emissions embedded in their imports and surrender the corresponding number of certificates each year.

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    If importers can prove that a carbon price has already been paid during the production of the imported goods, the corresponding amount can be deducted.

Why CBAM?

CBAM ensures that a carbon price is paid for the embedded emissions generated during the production of certain goods imported into the EU. This ensures that: 

  • the carbon price of imports is equivalent to the carbon price of domestic production; 
  • the EU's climate objectives are not undermined. 

CBAM is designed to be compatible with WTO rules.

National Competent Authorities 

Access to the CBAM Registry can be requested through the National Competent Authority (NCA) of the EU country in which the importer is established.

  • 26 JUNE 2026
List of National Competent Authorities for CBAM

Sectoral information 

CBAM applies to imports of selected goods in the following sectors: 

  • Cement 

  • Iron and steel

  • Aluminium

  • Fertilisers 

  • Electricity 

  • Hydrogen

Further information on sector-specific requirements is available on our dedicated webpage. 

Explore CBAM Sectors 

Support for developing countries 

The EU is committed to supporting developing countries and Least Developed Countries (LDCs) in greening their industries, transitioning to renewable energy sources and implementing CBAM. The EU is also committed to helping countries interested in introducing or enhancing their carbon pricing systems. 

The following document provides an overview of the guidance and technical support offered by the EU. It includes a list of programmes that support the green transition in developing countries and LDCs.

  • 29 MAY 2024
CBAM and developing countries/LDCs

More information

What is CBAM?

CBAM complements the EU Emissions Trading System (EU ETS). It helps prevent carbon leakage by ensuring that imported goods reflect the carbon emissions generated during their production.

In doing so, it supports the EU’s climate objectives, encourages cleaner industrial production in non-EU countries, and promotes global decarbonisation.

What products are under CBAM?

CBAM covers 

The information on each sector is on the CBAM sectors page.

Where can I find the default values and benchmarks for 2026?

The corrected default values are in the Default values definitive period (Excel format)

You can find more information on the CBAM Legislation and Guidance page.

Where is the CBAM log in portal?

The CBAM declarant portal is established via UUM&DS portal. 

The manual for the declarant portal is CBAM UMN UI manual

For more information, visit the CBAM Registry and reporting page.

What is the price of the CBAM certificate?

The prices are published each calendar quarter on the Price of CBAM certificates page.