What is the CBAM definitive period, and how does it differ from the transitional phase?
CBAM moved from its transitional reporting phase to the definitive period on 1 January 2026. EU importers now declare embedded emissions and surrender CBAM certificates for them. Certificates for 2026 imports go on sale on 1 February 2027; the first annual declaration is due by 30 September 2027.
An importer bringing in 50 tonnes or less of covered goods in a calendar year is exempt; the threshold does not apply to electricity or hydrogen.
Sources: Regulation (EU) 2023/956, Regulation (EU) 2025/2083
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