CBAM webinar follow-up: “What changes for me?”

With CBAM having entered its definitive phase on 1 January 2026, it is essential for stakeholders to understand their new obligations and prepare for full implementation.

The webinar clarified the practical implications of the definitive CBAM period and guided stakeholders (CBAM importers/declarants, exporters in a third country, and potential verifiers) through key obligations and upcoming milestones.

Important upcoming deadline

Importers of CBAM goods or their indirect customs representatives must submit their CBAM application in the CBAM Registry before their first import into the EU and by 31 March 2026 at the latest.

Webinar highlights

• Explanation of the CBAM emissions calculation. Three main elements:
  • Embedded emissions.
  • Free allocation adjustment.
  • Carbon price already paid in a third country (where applicable).
• Decision to be made by CBAM importers: embedded emissions can be based on default values or actual values subject to verification.
• Verification & accreditation:
  • CBAM verification report: emissions reports based on actual values must be verified by an accredited third-party verifier.
  • Verifier accreditation: verifiers must be accredited by EU National Accreditation Bodies to verify the total embedded emissions.

Resources

If you missed the live event or wish to revisit the technical details, you can access the recording and supporting documents below:

• Key takeaways: for a summary of this webinar, download the CBAM one pager.
• Webinar recording: watch the full session on the Customs & Tax EU Learning Portal.
• Webinar presentation: download and review the presentation slides.

Don’t miss our next webinar on the methodology of the CBAM calculation (indicative date: May 2026).

For more information, visit DG TAXUD’s dedicated CBAM page. Stay updated on future webinars and regulatory milestones by subscribing to the CBAM newsletter.