CBAM Pulse
Published

CBAM definitive period started on 1 January 2026

The CBAM definitive (paying) period applies from 1 January 2026 under Regulation (EU) 2025/2083, which amends Regulation (EU) 2023/956. Imports of CBAM goods from that date fall under the definitive regime rather than the transitional reporting one.

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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.

Official sources

Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.