CBAM Legislation and Guidance

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 and benchmarks definitive period

Default values definitive period

The Commission has published the default values. An Excel file is made available for information purposes only, while the legally binding values are set out in Commission Implementing Regulation (EU) 2025/2621.

Benchmarks definitive period

The Commission has published the benchmarks. The benchmarks are set out in Commission Implementing Regulation (EU) 2025/2620 of 16 December 2025 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the calculation of the free allocation adjustment to the number of CBAM certificates to be surrendered. An Excel file is provided for information purposes only.

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