CBAM news and regulatory updates for 2026

What changed

• The correcting act replaces Annex I and Annex IV to Implementing Regulation (EU) 2025/2621 and applies from 1 January 2026.
• EUR-Lex states that missing or incorrect production-route indicators made it impossible to correctly calculate the free allocation adjustment, and that those indicators should be added or corrected.
• The act records corrections for TARIC/CN-code presentation, transcription mistakes, omitted or erroneous default values, country/name issues, and precursor defaults.
• The act deletes the 2026, 2027, and 2028 marked-up default-value columns and states that final marked-up values should be calculated within the CBAM Registry based on the total-emissions default values in Annex I.
• CBAM Pulse has not refreshed runtime default-value snapshots in this feed-only release; that remains a separate data-refresh gate.

Who may be affected

Importers, authorised CBAM declarants, non-EU installation operators, verifiers, and advisers using Commission default values or free-allocation-adjustment information may want to review the corrected official workbook and act before relying on older downloaded copies. This feed item is not a data refresh or calculator-output change.

Sources

• European Commission — CBAM legislation and guidanceT1
• EUR-Lex — Implementing Regulation (EU) 2026/1740T1
• European Commission — corrected CBAM default-values workbookT1

What changed

• The 14 August 2026 DG TAXUD article announces four general guidance documents: CBAM concepts, a quick guide for non-EU operators, calculation of embedded emissions, and calculation of the free allocation adjustment.
• The same release announces six sector-specific guidance documents covering cement, hydrogen, fertilisers, iron and steel, aluminium, and electricity, each supplemented with worked examples.
• DG TAXUD says the resources are intended to help businesses prepare for verification of emissions data, actual-values reporting for 2026 imports, monitoring plans, default-value use, and free-allocation-adjustment calculations.
• The guidance is official operational material on the CBAM website; it does not itself alter the adopted legal text or CBAM Pulse assumptions.

Who may be affected

Non-EU installation operators, importers, authorised CBAM declarants, prospective verifiers, and advisers preparing definitive-period monitoring and reporting workflows may want to use the guidance series as official context before choosing between actual values and default values.

Sources

• European Commission — CBAM definitive-period guidance documentsT1
• European Commission — CBAM legislation and guidanceT1

What changed

• The Publications Office published OJ notice C/2026/4231 as a list of Member State competent authorities empowered to carry out CBAM functions and duties under Article 11 of Regulation (EU) 2023/956.
• The list gives each Member State's designated competent authority name and address for the CBAM authority framework.
• For Romania, the list identifies the Ministry of Finance — General Directorate of Fiscal Legislation, Customs and Accounting Regulations — CBAM and Green Taxation Directorate, at 16, Libertății Blvd, sector 5, Bucharest, 05076.

Who may be affected

Importers, authorised CBAM declarants, customs representatives, advisers, and internal compliance teams may want to use the official list when checking which national competent authority is designated for a Member State. This update is contact and administration information only.

Sources

• EU Publications — OJ C/2026/4231 CBAM competent-authority listT1
• EU Publications — OJ C/2026/4231 signed PDFT1

What changed

• DG TAXUD published follow-up material from its 16 July 2026 webinar, 'Become a CBAM verifier: all about accreditation and verification'.
• The page covers CBAM accreditation and verification processes for EU ETS verifiers and new verifiers who may apply for CBAM accreditation.
• It lists an important action for verifiers starting 1 September 2026: create an EU Login account and join the CBAM Registry to apply for registration to a National Competent Authority.
• The webinar follow-up also summarises methodology topics including the functional unit, multifunctional production processes, embedded emissions of precursors, and new system boundaries for iron, steel, and aluminium products.

Who may be affected

Prospective CBAM verifiers, EU ETS verifiers, non-EU installation operators, importers preparing actual-emissions evidence, and advisers may want to use the follow-up page as readiness context. It is not an importer obligation change.

Sources

• European Commission — CBAM verifier webinar follow-upT1

What changed

• The Commission published the 24 July 2026 State-of-play CBAM accreditation PDF on its verification page.
• The PDF reports that 24 NABs agreed to provide CBAM accreditation, 13 are ready to accept applications, 7 agreed to accredit third-country applicants, and 4 are already accepting third-country applications.
• For Romania, the PDF lists the Romanian Accreditation Association (RENAR) as agreeing to provide CBAM accreditation but not ready to accept applications, not agreeing to accredit third-country applicants, and with third-country applications marked N/A.

Who may be affected

Importers planning actual-emissions preparation, non-EU installation operators, prospective CBAM verifiers, and advisers may want to monitor the verification page and the relevant national accreditation body before relying on a verifier path.

Sources

• European Commission — Verification of CBAM emissionsT1
• European Commission — State-of-play CBAM accreditation PDFT1

What changed

• The Commission proposes that 15% of the free allocation phased out due to the CBAM factor be reintroduced, starting in 2028.
• The proposal would reduce and delay the phase-out of free allocation for existing CBAM sectors until 2038.
• The proposed trajectory remains subject to the EU legislative process; current adopted rules remain unchanged.

Who may be affected

EU producers in CBAM sectors, importers, authorised CBAM declarants, customs representatives, and advisers planning future carbon-cost exposure may want to monitor the proposal. Current calculations and scope checks should continue to use adopted rules.

Sources

• European Commission — EU ETS review press releaseT1
• European Commission — EU ETS review questions and answersT1
• European Commission — COM(2026) 616 finalT1

What changed

• The draft sets out proposed conditions for selling and repurchasing CBAM certificates through the common central platform.
• The Commission lists the feedback period as 9 July to 6 August 2026 and plans adoption for Q4 2026.

Who may be affected

Importers, authorised CBAM declarants, customs brokers, and advisers following certificate purchasing and cash-flow planning may want to review the official draft and feedback page. The final arrangements may change before adoption.

Sources

• European Commission — CBAM certificates: sale and repurchaseT1

What changed

• The Commission published the Q2 2026 CBAM certificate price on 6 July 2026.
• The certificate price tracker now shows Q2 2026 as the current published quarterly value.

Who may be affected

Importers and authorised declarants planning for CBAM certificate costs may want to review the Q2 2026 price and the official source page before using the figure in internal planning.

Sources

• EC DG TAXUD — Price of CBAM certificatesT1

What changed

• From 1 January 2026 the CBAM definitive regime replaces the transitional reporting-only phase.
• Obligations from that date can include authorised-declarant status and, later, certificate surrender for the embedded emissions of imported CBAM goods.

Who may be affected

Importers of CBAM goods (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen) may need to verify whether they are affected and whether they require authorised-declarant status.

Sources

• Regulation (EU) 2023/956 (consolidated text)T1

What changed

• The Commission published the first quarterly CBAM certificate price for the 2026 definitive period.
• For 2026, quarterly prices are published on set dates; the price tracker links each figure to its official publication.

Who may be affected

Importers and authorised declarants planning for CBAM certificate costs may want to review the published price on the certificate price tracker rather than relying on estimates.

Sources

• EC DG TAXUD — Price of CBAM certificatesT1

What changed

• The first annual CBAM declaration covering 2026 imports is due by 30 September 2027.
• The corresponding CBAM certificates are surrendered at the same time.

Who may be affected

Authorised CBAM declarants importing goods in 2026 may need to verify the 30 September 2027 declaration and surrender date and plan accordingly; the deadline planner lays out the surrounding 2026-cycle dates.

Sources

• Regulation (EU) 2023/956 (consolidated text)T1

What changed

• The envisaged EEA Joint Committee decision would establish participation by the EEA EFTA states in CBAM with specific adaptations.
• The proposal is in an ongoing non-legislative procedure, so publication did not itself change the current CBAM arrangements.

Who may be affected

Businesses established in or trading through the EEA EFTA states, together with importers, customs representatives, and advisers following EEA CBAM administration, may want to monitor the procedure. Current treatment does not change from publication of the proposal alone.

Sources

• EUR-Lex — COM(2026) 335 finalT1
• EUR-Lex procedure — COM(2026) 335T1

What changed

• DG TAXUD added a dedicated verification page covering verification rules and the accreditation framework for verifiers.
• The Commission uses the qualified timing 'expected' and 'around September 2026'; this is operational information, not a statutory accreditation deadline.

Who may be affected

Importers expecting to use actual emissions, non-EU installation operators preparing emissions information, prospective CBAM verifiers, and advisers may want to follow the page for accreditation and list-availability updates.

Sources

• European Commission — Verification of CBAM emissionsT1
• EC DG TAXUD — CBAM latest developmentsT1

What changed

• A new official factsheet provides a short operational comparison of default-value and actual-emissions routes.
• The factsheet connects the distinction to preparation for the first declaration covering 2026 imports, due by 30 September 2027.

Who may be affected

Importers, authorised CBAM declarants, non-EU producers, suppliers, and advisers comparing default-value and actual-emissions preparation paths may want to review the factsheet and the underlying regulations.

Sources

• European Commission — CBAM communication and factsheetsT1
• EU Publications — Actual vs default values in your declarationT1

What changed

• The Council reached its position on the Commission proposal covering selected downstream goods, anti-circumvention safeguards, electricity rules, and targeted technical changes.
• Further legislative steps are required. No proposed product count is used here, and current Annex I scope is not changed by the Council position alone.

Who may be affected

Importers, manufacturers, customs representatives, and advisers monitoring possible future downstream coverage may want to follow the ongoing procedure. Existing scope checks should continue to use the current adopted regulation.

Sources

• European Commission — Council agreement on strengthening CBAMT1
• EUR-Lex — COM(2025) 989 finalT1
• EUR-Lex procedure 2025/0419/CODT1