CBAM

What is the CBAM Regulation?

The CBAM Regulation affects the imports into the EU of seven carbon-intensive goods most at risk of carbon leakage: iron, steel, aluminium, cement, fertilisers, as well as hydrogen and electricity. During the CBAM transitional period (1 October 2023 to 31 December 2025), EU importers only have to report greenhouse gas emissions (GHG) embedded in their imports, as well as any effective carbon prices that has already been paid on those emissions outside the EU. No financial payments or adjustments have to be made at the border until the definitive period kicks in as of 2026.

What is expected from importers of CBAM goods in this period?

CBAM goods imported during the previous quarter (1 October 2023 - 31 December 2023). Following this first declaration, EU importers will have to report on their imports every three months.

What is the CBAM Transitional Registry? 

The CBAM Transitional Registry has been developed by the European Commission for declarants to report embedded emissions and related information as part of their CBAM obligations. The portal is now fully operational for importers to start submitting their first CBAM report by 31 January 2024. Access to the CBAM Transitional Registry must be requested via the National Competent Authorities (NCAs) of EU Member States where importers have their permanent establishment.

For detailed information on the methodology and reporting obligations, you can download the following documents. If you would like to receive these documents in additional languages, please contact: This email address is being protected from spambots. You need JavaScript enabled to view it. 

Visit the official website for additional information.