EU-CBAM-DETAIL

EU carbon border from 2026.

Definition

CBAM in transitional phase October 2023 - December 2025: quarterly reporting of imported emissions via the CBAM Registry. Definitive phase January 2026: purchase of CBAM certificates aligned with EU ETS price. CBAM Declarant importer mandatory. Data reported via CBAM-Specific Schema XML.

Origin

EU Regulation 2023/956 published 16 May 2023 ; transitional phase from 1 October 2023.

Example in context

A Turkish steel importer declares 50000 tons via the CBAM Registry in Q1 2024 ; upstream emissions computed per default methodology.

Related terms

• ICS2 — other customs channel.