Carbon Border Adjustment Mechanism: detailed reporting rules for transitional phase adopted by Commission

The Implementing Regulation outlines the transitional reporting obligations of importers of CBAM goods into the EU and the methodology for calculating emissions from producing such goods. During its transitional phase, relevant importers (cement, iron & steel, aluminium etc.) will only be required to report on the emissions embedded in their imports subject to the mechanism, without paying any financial adjustment. This will give adequate time for businesses to prepare in a predictable manner while also allowing the final calculation mechanism to be fine-tuned by 2026.

The Commission issued Guidance covering the practical implementation of the new rules for both non-EU operators of installations and importers into the EU of products impacted by the CBAM. At the same time, dedicated IT tools to help importers perform and report these calculations are currently being developed, as well as training materials, webinars, and tutorials to support businesses when the transitional mechanism begins.

From 1 January 2026, entities importing goods into the EU under the scope of the CBAM will be required to pay the same carbon costs as EU producers subject to the European Union Emissions Trading System.