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CBAM Amendment Regulation In force Unlisted

Overview

Jurisdiction
European Union
Topic
-
Instrument type
Regulation
Reference number
2025/2083
Valid from
2025-10-20
Valid to
2026-08-06
Modified date
2025-10-08
Listed at
Unlisted draft
Withdrawn at
-
Description
Amends the EU Carbon Border Adjustment Mechanism (CBAM), including a 50-tonne de minimis exemption, simplified reporting and certificate obligations, and strengthened monitoring and enforcement rules for importers and indirect customs representatives.

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Sources

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Rule sets

Label Effective
EU-established importer above the single mass-based threshold 2026-01-01 — 9999-12-31
Country scope:
AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, ES, SE
Applies from milestone:
Application Start (2026-01-01)
Expires at milestone:
-
Conditions:
  • Products contains No Linked Attribute Value “Annex I goods”
  • Products not in No Linked Attribute Value “electricity” “hydrogen”
Non-EU importer represented by an indirect customs representative above the single mass-based threshold 2026-01-01 — 9999-12-31
Applies from milestone:
Application Start (2026-01-01)
Expires at milestone:
-
Conditions:
  • Products contains No Linked Attribute Value “Annex I goods”
  • Products not in No Linked Attribute Value “electricity” “hydrogen”
Indirect customs representative 2026-01-01 — 9999-12-31
Applies from milestone:
Application Start (2026-01-01)
Expires at milestone:
-

No conditions.

Questions this regulation asks

Attributes only this regulation asks about — criteria no general attribute expresses. A company answers each once.

This regulation asks no questions of its own — every condition uses a general attribute.

Obligations

Title Kind Rule set
Apply for authorised CBAM declarant status Approval -
Description:
Before importing, apply for or obtain authorised CBAM declarant status; an importer must apply and an indirect customs representative must obtain the status before import.
Frequency:
Event-triggered
Check frequency:
One-time
Products/Services:
Goods listed in Annex I imported into the customs territory of the Union
Checking responsibility:
Importer or indirect customs representative
Check method:
Application and import-eligibility checks by the competent authority and customs authorities
Rule set:
-
Source reference:
Article 5(1)
Source excerpt:
Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”).
Submit annual CBAM declaration Reporting -
Description:
Submit a CBAM declaration through the CBAM registry by 30 September each year for the preceding calendar year.
Frequency:
Annual
Check frequency:
Annual
Products/Services:
Imported goods and their embedded emissions
Checking responsibility:
Authorised CBAM declarant
Check method:
Cross-check of the CBAM declaration against the CBAM registry, customs information and verification reports where applicable
Rule set:
-
Source reference:
Article 6(1)
Source excerpt:
By 30 September of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.
Document CBAM declaration contents Reporting -
Description:
Include in the CBAM declaration total quantities, embedded emissions, the number of certificates to surrender and, where applicable, verification reports.
Frequency:
Annual
Check frequency:
Annual
Products/Services:
Imported goods by type, embedded emissions and CBAM certificates to be surrendered
Checking responsibility:
Authorised CBAM declarant
Check method:
Review of data and supporting documents submitted in the CBAM registry
Rule set:
-
Source reference:
Article 6(2)
Source excerpt:
The CBAM declaration shall contain the following information:
Ensure verification of embedded emissions Due Diligence -
Description:
Ensure that total embedded emissions declared in the CBAM declaration are verified by an accredited verifier.
Frequency:
Annual
Check frequency:
Annual
Products/Services:
CBAM declarations based on actual emissions
Checking responsibility:
Authorised CBAM declarant
Check method:
Verification by a verifier accredited under Article 18 according to Annex VI principles
Rule set:
-
Source reference:
Article 8(1)
Source excerpt:
Where the embedded emissions are determined on the basis of actual emissions, the authorised CBAM declarant shall ensure that the total embedded emissions declared in the CBAM declaration submitted pursuant to Article 6 are verified by a verifier accredited pursuant to Article 18, based on the verification principles set out in Annex VI.
Keep emissions records Record Keeping -
Description:
Keep records of the information required to calculate embedded emissions.
Frequency:
Continuous
Check frequency:
Continuous
Products/Services:
Information required to calculate embedded emissions
Checking responsibility:
Authorised CBAM declarant
Check method:
Retention of sufficiently detailed records for review by verifiers, the Commission and the competent authority
Rule set:
-
Source reference:
Article 7(5)
Source excerpt:
The authorised CBAM declarant shall keep records of the information required to calculate the embedded emissions in accordance with the requirements laid down in Annex V.
Retain carbon-price evidence Record Keeping -
Description:
Keep evidence of the carbon price effectively paid, including rebates or compensation, and have the information certified by an independent person.
Frequency:
Continuous
Check frequency:
Continuous
Products/Services:
Documentation of carbon prices effectively paid in a third country
Checking responsibility:
Authorised CBAM declarant
Check method:
Retention of evidence, independent certification of the information and evidence of actual payment
Rule set:
-
Source reference:
Article 9(2)
Source excerpt:
The authorised CBAM declarant shall keep records of the documentation required to demonstrate that the declared embedded emissions were subject to a carbon price in a third country that has been effectively paid as referred to in paragraph 1.
Determine and verify third-country installation emissions Due Diligence -
Description:
Determine embedded emissions by type of goods and ensure their verification by an accredited verifier.
Frequency:
Continuous
Check frequency:
Continuous
Products/Services:
Embedded emissions of goods produced at installations in third countries
Checking responsibility:
Operator of the third-country installation
Check method:
Calculation under Annex IV and verification by an accredited verifier
Rule set:
-
Source reference:
Article 10(5)(a)-(b)
Source excerpt:
The operator shall: (a) determine the embedded emissions calculated in accordance with the methods set out in Annex IV, by type of goods produced at the installation referred to in paragraph 1 of this Article; (b) ensure that the embedded emissions referred to in point (a) of this paragraph are verified in accordance with the verification principles set out in Annex VI by a verifier accredited pursuant to Article 18;
Update registration and evidence data Record Keeping -
Description:
Notify changes to registration information without delay and retain verification reports, calculation records and, where applicable, carbon-price documentation and upload the supporting documentation.
Frequency:
Continuous
Check frequency:
Continuous
Products/Services:
Registration, verification and carbon-price information for third-country installations
Checking responsibility:
Operator of the third-country installation
Check method:
Updating registration information and retaining required documentation
Rule set:
-
Source reference:
Article 10(4)
Source excerpt:
The operator shall inform the Commission without delay of any changes in the information referred to in paragraph 2 arising after the registration
Surrender CBAM certificates Other -
Description:
By 30 September each year, surrender the corresponding number of CBAM certificates through the CBAM registry and ensure that they are available in the account.
Frequency:
Annual
Check frequency:
Annual
Products/Services:
CBAM certificates corresponding to declared embedded emissions
Checking responsibility:
Authorised CBAM declarant
Check method:
Reconciliation of the CBAM registry account with the declaration and verified emissions
Rule set:
-
Source reference:
Article 22(1)
Source excerpt:
By 30 September of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8
Maintain quarterly certificate holdings Other -
Description:
From 2027, ensure that at the end of each quarter the account contains certificates corresponding to at least 50% of embedded emissions in goods imported since the beginning of the year.
Frequency:
Quarterly
Check frequency:
Quarterly
Products/Services:
CBAM certificates held in the CBAM registry account
Checking responsibility:
Authorised CBAM declarant
Check method:
Quarterly check that at least 50% of embedded emissions from imports since the beginning of the year are covered
Rule set:
-
Source reference:
Article 22(2)
Source excerpt:
From 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year
Pay platform fees Other -
Description:
Pay the fees financing the establishment, operation and management of the common central platform.
Frequency:
Other
Check frequency:
Other
Products/Services:
Fees for the common central platform
Checking responsibility:
Authorised CBAM declarant
Check method:
Payment of fees determined by delegated acts
Rule set:
-
Source reference:
Article 20(5a)
Source excerpt:
The costs incurred in connection with the establishment, operation and management of the common central platform shall be financed by fees payable by authorised CBAM declarants.

Measures

No measures.

Penalties

Description Kind Rule set
A monetary penalty equal to the increased excess-emissions penalty under Article 16 of Directive 2003/87/EC for each CBAM certificate not surrendered; payment does not release the authorised CBAM declarant from surrendering the outstanding certificates. Monetary Fine -
Responsible authority:
Competent authority of the Member State
Source reference:
Article 26(1)
Source excerpt:
An authorised CBAM declarant who fails to surrender, by 30 September of each year, the number of CBAM certificates that corresponds to the emissions embedded in goods imported during the preceding calendar year shall be held liable for the payment of a penalty.
A monetary penalty for an importer that exceeds the single mass-based threshold without being an authorised CBAM declarant, calculated on all embedded emissions in goods imported during the relevant calendar year. The competent authority may reduce it where the threshold was exceeded by no more than 10% or where provisional authorisation was refused. Monetary Fine -
Responsible authority:
Competent authority of the Member State
Source reference:
Article 26(2a)
Source excerpt:
Paragraph 2 shall also apply to importers other than authorised CBAM declarants, where they exceed the single mass-based threshold.

Milestones

Date Type Description
2025-10-08 Adopted Adoption of the amending Regulation
Source reference:
Final act
Source excerpt:
Done at Strasbourg, 8 October 2025.
2025-10-17 Other Publication in the Official Journal of the European Union
Source reference:
Official Journal heading
Source excerpt:
2025/2083 17.10.2025
2025-10-20 Entry into Force Entry into force of the Regulation
Source reference:
Article 2
Source excerpt:
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
2026-01-01 Application Start Start of application of the main CBAM obligations
Source reference:
Article 1(27)(a), amending Article 36(2)(b)
Source excerpt:
Article 2(2) and Articles 2a, 4, 6 to 9, 10a, 15, 19 and 21, Article 22(1) and 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2026.
2026-03-31 Other Deadline for applications permitting provisional imports in 2026
Source reference:
Article 17(7a)
Source excerpt:
where an importer or an indirect customs representative has submitted an application in accordance with Article 5 by 31 March 2026
2026-09-01 Other Earliest date for registration requests by accredited verifiers
Source reference:
Article 10a(1)
Source excerpt:
but not before 1 September 2026.
2027-01-01 Application Start Start of application of the quarterly certificate-holding obligation
Source reference:
Article 1(27)(b), amending Article 36(2)(c)
Source excerpt:
Article 22(2) shall apply from 1 January 2027;
2027-02-01 Application Start Start of sales of CBAM certificates through the common central platform
Source reference:
Article 20(1)
Source excerpt:
From 1 February 2027, a Member State shall sell CBAM certificates on a common central platform to authorised CBAM declarants established in that Member State.
2027-09-30 Other First deadline for the CBAM annual declaration and surrender of certificates for 2026
Source reference:
Articles 6(1) and 22(1)
Source excerpt:
By 30 September of each year, and for the first time in 2027 for the year 2026

Linked regulations

Type Regulation
Amends Regulation (EU) 2023/956
Cites Council Regulation (EC) No 1186/2009
Cites Commission Delegated Regulation (EU) 2015/2446
Cites Commission Delegated Regulation (EU) 2015/2446
Cites Regulation (EU) No 952/2013
Cites Regulation (EU) No 952/2013
Cites Regulation (EU) No 952/2013
Cites Directive 2003/87/EC
Cites Directive 2003/87/EC
Cites Regulation (EC) No 765/2008
Cites Commission Implementing Regulation (EU) 2018/2067
Cites Regulation (EU, Euratom) 2024/2509
Cites Regulation (EU, Euratom) 2024/2509
Cites Commission Delegated Regulation (EU) 2023/2830
Cites Commission Delegated Regulation (EU) 2023/2830
Cites Delegated Regulation (EU) 2023/2830
Cites Regulation (EU) No 952/2013
Cites Regulation (EU) No 952/2013
Cites Commission Delegated Regulation (EU) 2015/2446