CBAM Pulse

Regulatory reference

CBAM legislation and official documents

Selected EU CBAM regulations, Commission guidance and legislative proposals, with official texts and links to explanations and tools. The official text prevails.

Last updated: 14 October 2026Sources: European Commission — CBAM legislation and guidance

Source checks record document metadata and are separate from human editorial review.

Dates identify original documents. This selection is not exhaustive; use EUR-Lex for consolidated versions and later changes.

19 of 19 documents in this curated register. Sources checked: .

Primary regulations

Primary regulationIn force

Regulation (EU) 2023/956

The EU Carbon Border Adjustment Mechanism framework

OJ published
Source checked

Applicability: Phased application: see Article 36 of the amended Regulation.

Amended by Regulation (EU) 2025/2083

  • The original act has later amendments and corrigenda. Use the consolidated text alongside the amending documents.

Official sources

Regulation (EU) 2023/956Official English text — Publications OfficeRegulation (EU) 2023/956 (consolidated text)
Primary regulationIn force

Regulation (EU) 2025/2083

Simplifying and strengthening CBAM

OJ published
Source checked

Amends Regulation (EU) 2023/956

  • Article 1(27) amends the base Regulation’s phased application provisions; entry into force and application are separate dates.

Official sources

Regulation (EU) 2025/2083Official English text — Publications Office

Implementing regulations

Implementing regulationIn force

Commission Implementing Regulation (EU) 2023/1773

Reporting obligations during the transitional period

OJ published
Source checked

Applicability: Article 1 concerns imports from 1 October 2023 to 31 December 2025.

  • A transitional reporting measure. Its recorded in-force status does not extend the stated reporting period. Later amendments and corrigenda are listed in EUR-Lex.

Official sources

Commission Implementing Regulation (EU) 2023/1773Official English text — Publications Office
Implementing regulationIn force

Commission Implementing Regulation (EU) 2025/486

Conditions and procedures for authorised CBAM declarant status

OJ published
Source checked

Applicability: Applies from 28 March 2025 (Article 29).

Amended and corrected by Commission Implementing Regulation (EU) 2025/2549

Official sources

Commission Implementing Regulation (EU) 2025/486Official English text — Publications Office
Implementing regulationIn force

Commission Implementing Regulation (EU) 2025/2550

Amendments and corrections to CBAM Registry rules

OJ published
Source checked

Applicability: Article 1, points (7) and (10), apply from 1 January 2026 (Article 2).

Amends and corrects Commission Implementing Regulation (EU) 2024/3210

Official sources

Commission Implementing Regulation (EU) 2025/2550Official English text — Publications Office
Implementing regulationIn force

Commission Implementing Regulation (EU) 2025/2621

Establishment of CBAM default values

OJ published
Source checked

Applicability: Applies from 1 January 2026 (Article 2).

Annexes I and IV corrected by Commission Implementing Regulation (EU) 2026/1740

  • Read the original act with the correcting act; the correction does not repeal or replace the entire regulation.

Official sources

Commission Implementing Regulation (EU) 2025/2621Official English text — Publications Office
Implementing regulationIn force

Commission Implementing Regulation (EU) 2026/1740

Correction of Annexes I and IV to Implementing Regulation (EU) 2025/2621

OJ published
Source checked

Applicability: Applies from 1 January 2026 (Article 2).

Corrects Annexes I and IV of Commission Implementing Regulation (EU) 2025/2621

  • Article 1 replaces the base act’s Annex I with this act’s Annex I, and the base act’s Annex IV with this act’s Annex II. The earlier regulation remains in force.

Official sources

EUR-Lex — Implementing Regulation (EU) 2026/1740Official English text — Publications Office

Delegated regulations

Commission guidance

Commission guidanceNon-binding guidance

Commission guidance — verification and accreditation

Guidance for CBAM verifiers and National Accreditation Bodies

Published
Source checked
  • Explanatory Commission-services guidance. It is not legally binding; the adopted legal instruments prevail.

Official sources

European Commission — Guidance on CBAM verification and accreditation

Legislative proposals

Legislative proposalProposal — not law

COM(2025) 989 final

Proposed downstream scope extension and anti-circumvention measures

Document dated
Source checked
  • Procedure status: awaiting Parliament’s position in first reading. Negotiating positions do not constitute final adoption.

This reflects a legislative proposal (e.g. COM(2025)989) that has not been adopted. Scope, product lists, and dates may change or may not enter into force.

Official sources

EUR-Lex — COM(2025) 989 finalCommission proposal — official English PDFEuropean Parliament OEIL — 2025/0419(COD)
Legislative proposalProposal — not law

COM(2025) 990 final

Proposed Temporary Decarbonisation Fund

Document dated
Source checked
  • Procedure status: awaiting Parliament’s position in first reading. Negotiating positions do not constitute final adoption.
  • COM(2025) 990 final/2, dated 16 March 2026, adds the reference to the accompanying staff working document; it remains a legislative proposal.

This reflects a legislative proposal (e.g. COM(2025)989) that has not been adopted. Scope, product lists, and dates may change or may not enter into force.

Official sources

European Commission proposal — COM(2025) 990Commission proposal — official English PDFCorrected proposal COM(2025) 990 final/2 — 16 March 2026European Parliament OEIL — 2025/0418(COD)