# What is the CBAM definitive period, and how does it differ from the transitional phase?

Canonical: https://senseible.earth/answers/cbam-definitive-period

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.

- [CBAM calculator](https://senseible.earth/cbam-calculator)

Sources: [Regulation (EU) 2023/956](https://eur-lex.europa.eu/eli/reg/2023/956/oj), [Regulation (EU) 2025/2083](https://eur-lex.europa.eu/eli/reg/2025/2083/oj)