EU-CBAM

EU carbon border tax.

Definition

CBAM imposes a transitional period (reporting only) from 1 October 2023 to 31 December 2025, then CBAM certificate purchase from 1 January 2026. Quarterly reporting via CBAM Transitional Registry. JSON hash conformant to CBAM Implementing Regulation 2023/1773.

Origin

Adopted 10 May 2023 ; entry into force 17 May 2023 ; full application 1 January 2026.

Example in context

An ArcelorMittal steel importer from Turkey declares quarterly emissions via CBAM Registry for certificate calculation.

Related terms

• ViDA — other EU regulation.