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Taxation and Customs Union

Carbon Border Adjustment Mechanism (CBAM)

The EU’s environmental policy tool for fair carbon emissions pricing

The Carbon Border Adjustment Mechanism (CBAM) is the EU’s tool to address carbon leakage by ensuring that the price of imports reflects their embedded carbon emissions. CBAM complements the EU Emissions Trading System (EU ETS) and supports the EU’s climate objectives while encouraging cleaner industrial production in non-EU countries. 

In line with the gradual phase-out of free allowances under the EU ETS, CBAM operated under a transitional phase from 2023 to 2025. As of 1 January 2026, CBAM is applicable under its definitive regime. 

CBAM definitive regime 

CBAM applies in its definitive regime from 1 January 2026. It introduces obligations for importers, including authorisation requirements, reporting obligations and the purchase and surrender of CBAM certificates corresponding to the embedded carbon emissions of imported goods. 

View CBAM definitive regime 

Legislation and guidance 

This section gathers the CBAM legal framework, implementing and delegated acts, guidance documents and technical resources. 

Consult CBAM legislation and guidance 

Registry 

CBAM relies on dedicated IT systems and reporting obligations. The CBAM Registry supports the submission of declarations, the management of certificates, and the monitoring of compliance by competent authorities. 

Access CBAM Registry 

Sectors 

CBAM applies to imports of selected goods in the following carbon-intensive sectors: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. 

Explore CBAM sectors 

Verification 

This section provides information on the verification rules and accreditation framework for verifiers responsible for checking embedded emissions under the CBAM definitive regime. 

Verification of CBAM emissions 

Price of CBAM certificates 

The price of CBAM certificates is calculated based on EU Emissions Trading System (EU ETS) allowance auction prices and is published regularly in accordance with the applicable rules. 

Check price of CBAM certificates 

Communication and news

Find communication materials, latest news, webinars, practical explanations and frequently asked questions related to CBAM. 

Read CBAM communication 

Archive 

This section provides access to historical information on the CBAM transitional phase (2023-2025) as well as reporting rules and guidance materials that applied during that period. 

View CBAM archive