CBAM Pulse
Adopted — entry into force pending

EEA Joint Committee adopts CBAM decisions; entry into force pending

On 25 September 2026, the EEA Joint Committee adopted Decisions 283/2026 and 287/2026 concerning CBAM incorporation and Iceland/Norway system arrangements. Adoption is not entry into force: both decisions require Article 103(1) notifications, and EFTA lists entry into force as pending constitutional requirements. This does not change current EU importer obligations or CBAM Pulse calculator assumptions.

The decision has been adopted but its entry into force is subject to the notifications specified in the official text. Do not treat adoption as current application.

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What changed

  • Decision 283/2026 incorporates Regulation (EU) 2023/956 and its 2025/2083 amendment into the EEA Agreement with adaptations for Iceland and Norway; the decision expressly excludes Liechtenstein.
  • Decision 283/2026 specifies entry into force on 26 September 2026 or the fourteenth day following the last Article 103(1) notification, whichever is later. EFTA still marks entry into force pending constitutional requirements; do not treat 26 September as a confirmed start date.
  • Companion Decision 287/2026 covers Iceland/Norway access and financing for the CBAM Registry, common central platform and relevant customs systems. It enters into force the day after the last Article 103(1) notification; its application-from-1-January-2025 clause does not prove it is already in force.
  • This card replaces the earlier Commission proposal-stage summary at the same anchor. The earlier EU-position proposal and procedure remain linked for context; neither is a substitute for the adopted EEA decision texts.

Who may be affected

Businesses established in or trading through Iceland or Norway, importers, customs representatives, and advisers may want to monitor EFTA's entry-into-force status and subsequent national implementation before acting on these EEA arrangements. Liechtenstein is excluded from Decision 283/2026.

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.