CBAM Legislation and Guidance

Info sessions 

The Commission organised a series of online webinars covering general features of CBAM as well as the specifics for each sector (cement, aluminium, fertilisers, iron and steel, hydrogen and electricity). Details and recordings are available below and on the Customs & Tax EU Learning Portal.

In addition, a nano-learning module introducing CBAM for EU importers and customs declarants and third country operators has been made available. 

CBAM for EU importers and customs declarants and third country operators

Self-assessment tool 

The Commission has developed a CBAM Self-Assessment Tool for Importers to the EU. 

The tool provides importers to the EU with the possibility to get a quick overview on whether the imported goods are subject to CBAM during the transitional period, what the CBAM reporting requirements for that particular type of good are, and where to find further information. 

The Commission maintains the tool to facilitate the implementation of CBAM during the transitional period until 31 December 2025. The goal is to keep the tool timely and accurate, and if errors are brought to our attention, we will try to correct them. 

However, the Commission accepts no responsibility or liability with regards to the information provided by this tool. It cannot be guaranteed that the tool exactly reproduces the officially adopted legislation. Only the Official Journal of the European Union (the printed edition or the electronic edition on the EUR-Lex website) is authentic and produces legal effects. 

Further information on customs obligations for importers to the EU is provided in the TARIC database. 

Default values transitional period 

The Commission has published the default values guidance that can be used to determine embedded emissions in imported goods (except electricity) covered by the CBAM. 

Guidance documents

The Guidance document on CBAM implementation for installation operators outside the EU is also available in Arabic, Chinese, Hindi, Japanese, Korean, Turkish and Ukrainian.

Communication template 

The Commission has created a video training module that provides a general overview of the CBAM Communication Template, prepared to help the economic operators to transmit their data correctly. 

Course: CBAM Communication Template, Topic

FAQs 

The Commission has prepared a Q&A document which provides answers to the most frequently asked questions about CBAM. This document will be continuously updated.