CBAM Pulse
Published

First annual CBAM declaration and certificate surrender for 2026 imports falls on 30 September 2027

The first annual CBAM declaration, covering goods imported during calendar year 2026, is due on 30 September 2027, together with the surrender of the corresponding CBAM certificates, under Regulation (EU) 2023/956 Articles 6(1) and 26(1) as amended by Regulation (EU) 2025/2083.

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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.

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.